1 September 2023 false No description of principal activity Taxfiler 2024.6 10305036business:PrivateLimitedCompanyLtd2023-09-012024-08-31 103050362023-08-31 103050362023-09-012024-08-31 10305036business:AuditExemptWithAccountantsReport2023-09-012024-08-31 10305036business:AbridgedAccounts2023-09-012024-08-31 103050362024-08-31 10305036business:Director12023-09-012024-08-31 10305036business:Director22023-09-012024-08-31 10305036business:Director32023-09-012024-08-31 103050362023-08-31 10305036core:WithinOneYear2024-08-31 10305036core:WithinOneYear2023-08-31 10305036core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 10305036core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 10305036core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 10305036core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 10305036core:PreviouslyStatedAmount2024-08-31 10305036core:PreviouslyStatedAmount2023-08-31 10305036business:SmallEntities2023-09-012024-08-31 10305036countries:EnglandWales2023-09-012024-08-31 10305036core:PlantMachinery2023-09-012024-08-31 10305036core:FurnitureFittings2023-09-012024-08-31 10305036core:ComputerEquipment2023-09-012024-08-31 10305036core:BetweenOneFiveYears2024-08-31 10305036core:BetweenOneFiveYears2023-08-31 103050362022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 10305036 (England and Wales)
Lissielou Ltd Unaudited accounts for the year ended 31 August 2024
Lissielou Ltd Unaudited accounts Contents
Page
- 2 -
Lissielou Ltd Company Information for the year ended 31 August 2024
Directors
Henry Scott Verity Scott Ann Scott
Company Number
10305036 (England and Wales)
- 3 -
Lissielou Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
270 
- 
Tangible assets
54,738 
94,554 
55,008 
94,554 
Current assets
Inventories
166,641 
261,883 
Debtors
13,812 
6,473 
Cash at bank and in hand
7,559 
41,495 
188,012 
309,851 
Creditors: amounts falling due within one year
(77,607)
(93,575)
Net current assets
110,405 
216,276 
Net assets
165,413 
310,830 
Capital and reserves
Called up share capital
90 
90 
Profit and loss account
165,323 
310,740 
Shareholders' funds
165,413 
310,830 
For the year ending 31 August 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by
Henry Scott Director Company Registration No. 10305036
- 4 -
Lissielou Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Lissielou Ltd is a private company, limited by shares, registered in England and Wales, registration number 10305036.
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 on a straight line basis:
Plant & machinery
25%
Fixtures & fittings
25%
Computer equipment
25%
Inventories
Inventories are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 September 2023
- 
Additions
300 
At 31 August 2024
300 
Amortisation
At 1 September 2023
- 
Charge for the year
30 
At 31 August 2024
30 
Net book value
At 31 August 2024
270 
- 5 -
Lissielou Ltd Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2023
188,701 
Disposals
(10,897)
At 31 August 2024
177,804 
Depreciation
At 1 September 2023
94,147 
Charge for the year
34,963 
On disposals
(6,044)
At 31 August 2024
123,066 
Net book value
At 31 August 2024
54,738 
At 31 August 2023
94,554 
6
Operating lease commitments
2024 
2023 
£ 
£ 
At 31 August 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
49,000 
49,000 
Later than one year and not later than five years
49,000 
98,000 
98,000 
147,000 
7
Transactions with related parties
During the year, the company provided goods and services to My Little Bake Box Ltd, a company under common control. The total amount recharged during the year was £4,211. At the year end, £4,211 was outstanding and included within debtors. The balance is repayable on demand and is non-interest bearing.
8
Average number of employees
During the year the average number of employees was 8 (2023: 10).
- 6 -