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Registered Number: 14210913
England and Wales

 

 

 

LITTLE MONTESSORIANS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 23,000    24,000 
Tangible fixed assets 4 3,362    4,100 
26,362    28,100 
Current assets      
Debtors 80   
Cash at bank and in hand 27,817    18,714 
27,897    18,714 
Creditors: amount falling due within one year (38,017)   (40,323)
Net current assets (10,120)   (21,609)
 
Total assets less current liabilities 16,242    6,491 
Net assets 16,242    6,491 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 16,142    6,391 
Shareholders' funds 16,242    6,491 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 April 2025 and were signed by:


-------------------------------
AKRAM Saadia
Director
1
General Information
LITTLE MONTESSORIANS LTD is a private company, limited by shares, registered in England and Wales, registration number 14210913, registration address C/O Carter Pearson Limited, 373 High Street North, London, E12 6PG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 25 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 18% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 August 2023 25,000    25,000 
Additions  
Disposals  
At 31 July 2024 25,000    25,000 
Amortisation
At 01 August 2023 1,000    1,000 
Charge for year 1,000    1,000 
On disposals  
At 31 July 2024 2,000    2,000 
Net book values
At 31 July 2024 23,000    23,000 
At 31 July 2023 24,000    24,000 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 August 2023 5,000    5,000 
Additions  
Disposals  
At 31 July 2024 5,000    5,000 
Depreciation
At 01 August 2023 900    900 
Charge for year 738    738 
On disposals  
At 31 July 2024 1,638    1,638 
Net book values
Closing balance as at 31 July 2024 3,362    3,362 
Opening balance as at 01 August 2023 4,100    4,100 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2