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REGISTERED NUMBER: 12028175 (England and Wales)



































Unaudited Financial Statements

for the Period 1 July 2023 to 30 September 2024

for

LITTLE ISLANDS LIMITED

LITTLE ISLANDS LIMITED (REGISTERED NUMBER: 12028175)






Contents of the Financial Statements
for the Period 1 July 2023 to 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LITTLE ISLANDS LIMITED

Company Information
for the Period 1 July 2023 to 30 September 2024







DIRECTORS: Richard McGregor Benson
Valerie Benson





REGISTERED OFFICE: Vivary Buildings
11 Spring Lane
COLNE
Lancashire
BB8 9BD





REGISTERED NUMBER: 12028175 (England and Wales)





ACCOUNTANTS: G & C Professionals Limited
trading as Graham & Company
Chartered Certified Accountants
Cleveland House
1-10 Sitwell Street
KINGSTON UPON HULL
East Yorkshire
HU8 7BE

LITTLE ISLANDS LIMITED (REGISTERED NUMBER: 12028175)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,800 4,400

CURRENT ASSETS
Debtors 5 71,527 56,406
Cash at bank and in hand - 1,498
71,527 57,904
CREDITORS
Amounts falling due within one year 6 33,696 24,868
NET CURRENT ASSETS 37,831 33,036
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,631

37,436

CREDITORS
Amounts falling due after more than one
year

7

35,964

34,566
NET ASSETS 4,667 2,870

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 4,567 2,770
SHAREHOLDERS' FUNDS 4,667 2,870

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 ISLANDS LIMITED (REGISTERED NUMBER: 12028175)

Balance Sheet - continued
30 September 2024


The 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.

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




Richard McGregor Benson - Director



Valerie Benson - Director


LITTLE ISLANDS LIMITED (REGISTERED NUMBER: 12028175)

Notes to the Financial Statements
for the Period 1 July 2023 to 30 September 2024

1. STATUTORY INFORMATION

LITTLE ISLANDS LIMITED 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.

2. ACCOUNTING POLICIES

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

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 period 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.

3. EMPLOYEES AND DIRECTORS

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

LITTLE ISLANDS LIMITED (REGISTERED NUMBER: 12028175)

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 July 2023
and 30 September 2024 9,000 1,199 10,199
DEPRECIATION
At 1 July 2023 5,000 799 5,799
Charge for period 1,350 250 1,600
At 30 September 2024 6,350 1,049 7,399
NET BOOK VALUE
At 30 September 2024 2,650 150 2,800
At 30 June 2023 4,000 400 4,400

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 19,336 9,045
Amounts owed by group undertakings 40,270 47,361
VAT 11,921 -
71,527 56,406

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 5,954 5,272
Other loans (see note 8) 8,177 -
Trade creditors 18,253 17,397
Corporation tax 412 -
VAT - 1,164
Accrued expenses 900 1,035
33,696 24,868

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 8) 27,787 34,566
Other loans (see note 8) 8,177 -
35,964 34,566

LITTLE ISLANDS LIMITED (REGISTERED NUMBER: 12028175)

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans payable in more than five
years

4,611

12,103

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 512 -
Bank loans payable in less
than one year 5,442 5,272
Other loans - less than 1 yr 8,177 -
14,131 5,272

Amounts falling due between one and two years:
Bank loans payable in one to two years 5,579 5,408

Amounts falling due between two and five years:
Bank loans payable in two to five years 17,597 17,055
Other loans - 2-5 years 8,177 -
25,774 17,055

Amounts falling due in more than five years:

Repayable by instalments
Bank loans payable in more than five
years

4,611

12,103

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

LITTLE ISLANDS LIMITED (REGISTERED NUMBER: 12028175)

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 30 September 2024

10. RESERVES
Retained
earnings
£   

At 1 July 2023 2,770
Profit for the period 1,797
At 30 September 2024 4,567