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Registered Number: SC730879
Scotland

 

 

 

LITTLE LEGENDS FOOTBALL LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 April 2024.
Principal activities
Principal activity of the company during the financial year was of kids football coaching.
Director
The director who served the company throughout the year was as follows:
Elizabeth Neilson
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Elizabeth Neilson
Director

Date approved: 28 April 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 10,000    10,000 
Tangible fixed assets 4 127    251 
10,127    10,251 
Current assets      
Debtors 5 1    1 
Cash at bank and in hand 853    144 
854    145 
Creditors: amount falling due within one year 6 (21,963)   (16,264)
Net current assets (21,109)   (16,119)
 
Total assets less current liabilities (10,982)   (5,868)
Provisions for liabilities 7 (238)   (48)
Net assets (11,220)   (5,916)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (11,320)   (6,016)
Shareholders' funds (11,220)   (5,916)
 


For the year ended 30 April 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 financial statements were approved by the director on 28 April 2025 and were signed by:


-------------------------------
Elizabeth Neilson
Director
2
General Information
LITTLE LEGENDS FOOTBALL LIMITED is a private company, limited by shares, registered in Scotland, registration number SC730879, registration address 36 Neptune Way, Bellshill, ML4 1JL.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
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 years.
Franchise Fees
Franchise Fees is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of 4 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:
Computer Equipment 33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Intangible fixed assets

Cost Franchise Fees   Total
  £   £
At 01 May 2023 10,000    10,000 
Additions  
Disposals  
At 30 April 2024 10,000    10,000 
Net book values
At 30 April 2024 10,000    10,000 
At 30 April 2023 10,000    10,000 


4.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 May 2023 375    375 
Additions  
Disposals  
At 30 April 2024 375    375 
Depreciation
At 01 May 2023 124    124 
Charge for year 124    124 
On disposals  
At 30 April 2024 248    248 
Net book values
Closing balance as at 30 April 2024 127    127 
Opening balance as at 01 May 2023 251    251 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 1    1 
1    1 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
PAYE & Social Security 32   
Directors' Current Accounts 21,931    16,264 
21,963    16,264 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 24    48 
Pension Provisions 214   
238    48 

3