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REGISTERED NUMBER: 11971637 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Little Book of Locals Ltd

Little Book of Locals Ltd (Registered number: 11971637)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Little Book of Locals Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mrs L N Sewell
Mr D Holt





REGISTERED OFFICE: Unit 3 The Barn
2 Oakleigh Grove
Cliffe Woods
Rochester
Kent
ME3 8GY





REGISTERED NUMBER: 11971637 (England and Wales)





ACCOUNTANTS: Skyfire Accountancy Ltd
The Old Rectory
Springhead Road
Northfleet
Kent
DA11 8HN

Little Book of Locals Ltd (Registered number: 11971637)

Abridged Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 251 659

CURRENT ASSETS
Debtors 32,172 36,187
Cash at bank 150 7,722
32,322 43,909
CREDITORS
Amounts falling due within one year 28,086 36,038
NET CURRENT ASSETS 4,236 7,871
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,487

8,530

CREDITORS
Amounts falling due after more than one
year

(8,314

)

(13,298

)

PROVISIONS FOR LIABILITIES (48 ) (125 )
NET LIABILITIES (3,875 ) (4,893 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (3,975 ) (4,993 )
SHAREHOLDERS' FUNDS (3,875 ) (4,893 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Little Book of Locals Ltd (Registered number: 11971637)

Abridged Balance Sheet - continued
30 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 January 2025 and were signed on its behalf by:





Mrs L N Sewell - Director


Little Book of Locals Ltd (Registered number: 11971637)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Little Book of Locals Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Sales comprise the fair value of the consideration received or receivable for the sale of goods / and / rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

Revenue from the sale of services is recognised at the point at which those services have been provided to the customer. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - straight line over 3 years

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Little Book of Locals Ltd (Registered number: 11971637)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 4,451
Additions 325
At 30 April 2024 4,776
DEPRECIATION
At 1 May 2023 3,792
Charge for year 733
At 30 April 2024 4,525
NET BOOK VALUE
At 30 April 2024 251
At 30 April 2023 659

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Mrs L N Sewell
Balance outstanding at start of year - 18,119
Amounts repaid - (18,119 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Little Book of Locals Ltd (Registered number: 11971637)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. RELATED PARTY DISCLOSURES

During the period the company received £4,405 on repayments of a loan to a company under the control of one of the directors. No interest has been charged on the loan.

At the end of the period the amount outstanding was £13,947 (2023: £18,352).

The loan is included within debtors due within one year and is repayable on demand.