1 May 2023 false No description of principal activity Taxfiler 2024.6 SC694989business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC6949892023-04-30 SC6949892023-05-012024-04-30 SC694989business:AuditExemptWithAccountantsReport2023-05-012024-04-30 SC694989business:FilletedAccounts2023-05-012024-04-30 SC6949892024-04-30 SC694989business:Director12023-05-012024-04-30 SC694989business:RegisteredOffice2023-05-012024-04-30 SC6949892023-04-30 SC694989core:WithinOneYear2024-04-30 SC694989core:WithinOneYear2023-04-30 SC694989core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC694989core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC694989core:PreviouslyStatedAmount2024-04-30 SC694989core:PreviouslyStatedAmount2023-04-30 SC694989business:SmallEntities2023-05-012024-04-30 SC694989countries:Scotland2023-05-012024-04-30 SC694989core:PlantMachinery2023-05-012024-04-30 SC694989core:PlantMachinery2023-04-30 SC694989core:PlantMachinery2024-04-30 SC6949892022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC694989 (Scotland)
Little Richards Desserts Ltd Unaudited accounts for the year ended 30 April 2024
Little Richards Desserts Ltd Unaudited accounts Contents
Page
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Little Richards Desserts Ltd Company Information for the year ended 30 April 2024
Director
Stacey Louise Dickson
Company Number
SC694989 (Scotland)
Registered Office
2 Lower Ridge Court Longridge Bathgate EH47 8FE Scotland
Accountants
STZ Accounting Ltd 24 Rickard Avenue STRATHAVEN UK ML10 6GW
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Little Richards Desserts Ltd Accountants' report
Accountants' report to the director of Little Richards Desserts Ltd on the preparation of the unaudited statutory accounts for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Little Richards Desserts Ltd for the year ended 30 April 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Little Richards Desserts Ltd, as a body, in accordance with the terms of our engagement letter dated 1 May 2024. Our work has been undertaken solely to prepare for your approval the accounts of Little Richards Desserts Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Little Richards Desserts Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Little Richards Desserts Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Little Richards Desserts Ltd. You consider that Little Richards Desserts Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Little Richards Desserts Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
STZ Accounting Ltd 24 Rickard Avenue STRATHAVEN UK ML10 6GW 10 February 2025
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Little Richards Desserts Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
(1)
(1)
Fixed assets
Tangible assets
1,338 
1,934 
Current assets
Cash at bank and in hand
3,480 
2,030 
Creditors: amounts falling due within one year
(35,097)
(33,215)
Net current liabilities
(31,617)
(31,185)
Net liabilities
(30,280)
(29,252)
Capital and reserves
Profit and loss account
(30,280)
(29,252)
Shareholders' funds
(30,280)
(29,252)
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 February 2025 and were signed on its behalf by
Stacey Louise Dickson Director Company Registration No. SC694989
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Little Richards Desserts Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Little Richards Desserts Ltd is a private company, limited by shares, registered in Scotland, registration number SC694989. The registered office is 2 Lower Ridge Court, Longridge, Bathgate, EH47 8FE, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion. The business ceased to trade as of December 2023 hence why there is no stock valuation.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees - a Workplace Pension. Contributions payable are recognised in the profit and loss account when due.
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Little Richards Desserts Ltd Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2023
3,126 
At 30 April 2024
3,126 
Depreciation
At 1 May 2023
1,192 
Charge for the year
596 
At 30 April 2024
1,788 
Net book value
At 30 April 2024
1,338 
At 30 April 2023
1,934 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
34,072 
31,420 
Accruals
1,025 
1,795 
35,097 
33,215 
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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