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REGISTERED NUMBER: 12907617 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2024

FOR

THREE LITTLE KIWIS LTD

THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THREE LITTLE KIWIS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: L J Morrison





REGISTERED OFFICE: 10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA





REGISTERED NUMBER: 12907617 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
as restated
Notes £    £   
FIXED ASSETS
Tangible assets 5 192,247 211,389
Investments 6 1 1
Investment property 7 1,348,336 1,348,336
1,540,584 1,559,726

CURRENT ASSETS
Debtors 8 128,948 10,670
Cash at bank 29,651 29,804
158,599 40,474
CREDITORS
Amounts falling due within one year 9 (1,646,727 ) (1,704,087 )
NET CURRENT LIABILITIES (1,488,128 ) (1,663,613 )
TOTAL ASSETS LESS CURRENT LIABILITIES 52,456 (103,887 )

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 52,356 (103,987 )
SHAREHOLDERS' FUNDS 52,456 (103,887 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617)

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2025 and were signed by:





L J Morrison - Director


THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Three Little Kiwis Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

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

Preparation of consolidated financial statements
The financial statements contain information about Three Little Kiwis Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Critical accounting judgements and key sources of estimation uncertainty
Properties are revalued a their fair value at each reporting date. Where professional valuations are unavailable the director values properties based upon similar properties in the local area. Both professional and director valuations carry estimation uncertainty.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is derived from rental of furnished holiday lets excluding value added tax. Income is recognised at the date the customer arrives at the accomodation. Amounts paid in advance are recorded as customer prepayments and taken to the profit and loss at the date of arrival.

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 etc - 10% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is disclosed at its fair value on the balance sheet date. Profit or losses arising upon revaluation are recognised in the profit and loss statement in the year in which they arise.

THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. ACCOUNTING POLICIES - continued

Financial instruments
Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 257,505
Additions 2,114
At 30 September 2024 259,619
DEPRECIATION
At 1 October 2023 46,116
Charge for year 21,256
At 30 September 2024 67,372
NET BOOK VALUE
At 30 September 2024 192,247
At 30 September 2023 211,389

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 1
NET BOOK VALUE
At 30 September 2024 1
At 30 September 2023 1

THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 1,348,336
NET BOOK VALUE
At 30 September 2024 1,348,336
At 30 September 2023 1,348,336

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade debtors 1 632
Other debtors 128,947 10,038
128,948 10,670

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade creditors 2,255 1,411
Amounts owed to group undertakings 91,447 184,044
Other creditors 1,553,025 1,518,632
1,646,727 1,704,087

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: as restated
£    £   
55 Ordinary A £1 55 55
15 Ordinary B £1 15 15
15 Ordinary C £1 15 15
15 Ordinary D £1 15 15
100 100

11. RELATED PARTY DISCLOSURES

At the balance sheet dates the company owed the director £1,549,966 (2023: £1,516,442). The amount bears no interest, is repayable on demand and disclosed within creditors due in less than one year.

At the balance sheet date the company owed a subsidiary £91,447 (2023: £184,044). The amount bears no interest, is repayable on demand and included within creditors due in less than one year.