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Registered Number: 15216500
England and Wales

 

 

 

LITTLEFISH HOMES LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 17 October 2023

End date: 31 October 2024
Directors Mr Jonathan Fisher
Mrs Rosabella Fisher
Registered Number 15216500
Registered Office 28a Avenue Road
Malvern
Worcestershire
WR14 3BG
Accountants Nic Rawlings Limited
28a Avenue Road
Malvern
WR14 3BG
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 October 2024
Principal activities
The companys principal activity during the year was the management and rental of properties.
Directors
The directors who served the company throughout the period were as follows:
Mr Jonathan Fisher
Mrs Rosabella Fisher
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors 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 of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that 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 directors are 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 directors are 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.

This report was approved by the board and signed on its behalf by:


----------------------------------
Mr Jonathan Fisher
Director

Date approved: 16 July 2025
2
Report to the directors on the preparation of the unaudited statutory accounts of Littlefish Homes Ltd for the year ended 31 October 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Littlefish Homes Ltd for the year ended 31 October 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Littlefish Homes Ltd, as a body, in accordance with the terms of our engagement letter dated 16 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of Littlefish Homes Ltd and state those matters that we have agreed to state to the Board of Directors of Littlefish Homes Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Littlefish Homes Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Littlefish Homes Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Littlefish Homes Ltd. You consider that Littlefish Homes Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Littlefish Homes Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 October 2024.



....................................................

Nic Rawlings Limited

28a Avenue Road
Malvern
WR14 3BG
16 July 2025
3
 
 
Notes
 
2024
£
Fixed assets    
Tangible fixed assets 3 237,751 
237,751 
Current assets    
Debtors 4 3,997 
Cash at bank and in hand 1,911 
5,908 
Creditors: amount falling due within one year 5 (248,407)
Net current assets (242,499)
 
Total assets less current liabilities (4,748)
Net assets (4,748)
 

Capital and reserves
   
Called up share capital 6 100 
Profit and loss account (4,848)
Shareholders' funds (4,748)
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge 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 board of directors on 16 July 2025 and were signed on its behalf by:


-------------------------------
Mr Jonathan Fisher
Director
4
General Information
Littlefish Homes Ltd is a private company, limited by shares, registered in England and Wales, registration number 15216500, registration address 28a Avenue Road, Malvern, Worcestershire, WR14 3BG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The company is in the development stage of its business, which the Directors/Shareholders have fully funded. 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.
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.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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 25% Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
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 period was 2.
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Investment properties   Total
  £   £   £
At 17 October 2023    
Additions 2,226    235,761    237,987 
Disposals    
At 31 October 2024 2,226    235,761    237,987 
Depreciation
At 17 October 2023    
Charge for period 236      236 
On disposals    
At 31 October 2024 236      236 
Net book values
Closing balance as at 31 October 2024 1,990    235,761    237,751 
Opening balance as at 17 October 2023    


4.

Debtors: amounts falling due within one year

2024
£
Prepayments & Accrued Income 3,997 
3,997 

5.

Creditors: amount falling due within one year

2024
£
Trade Creditors 13 
Accrued Expenses 1,110 
Other Creditors 1 
Directors' Current Accounts 247,283 
248,407 

6.

Share Capital

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

5