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Company No: 15068055 (England and Wales)

LITTLE GREEN APPLES LIMITED

Unaudited Financial Statements
For the financial period from 13 August 2023 to 31 December 2024
Pages for filing with the registrar

LITTLE GREEN APPLES LIMITED

Unaudited Financial Statements

For the financial period from 13 August 2023 to 31 December 2024

Contents

LITTLE GREEN APPLES LIMITED

COMPANY INFORMATION

For the financial period from 13 August 2023 to 31 December 2024
LITTLE GREEN APPLES LIMITED

COMPANY INFORMATION (continued)

For the financial period from 13 August 2023 to 31 December 2024
DIRECTORS N Lindsey (Appointed 13 August 2023)
S Lindsey (Appointed 13 August 2023)
REGISTERED OFFICE 2 Leman Street
London
E1W 9US
United Kingdom
COMPANY NUMBER 15068055 (England and Wales)
ACCOUNTANT Gravita Business Services II Limited
Aldgate Tower
2 Leman Street
London
E1 8FA
United Kingdom
LITTLE GREEN APPLES LIMITED

BALANCE SHEET

As at 31 December 2024
LITTLE GREEN APPLES LIMITED

BALANCE SHEET (continued)

As at 31 December 2024
Note 31.12.2024
£
Fixed assets
Tangible assets 3 102,597
102,597
Current assets
Debtors 4 10,672
Cash at bank and in hand 1,475
12,147
Creditors: amounts falling due within one year 5 ( 133,834)
Net current liabilities (121,687)
Total assets less current liabilities (19,090)
Net liabilities ( 19,090)
Capital and reserves
Called-up share capital 6 100
Profit and loss account ( 19,190 )
Total shareholders' deficit ( 19,090)

For the financial period ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of LITTLE GREEN APPLES LIMITED (registered number: 15068055) were approved and authorised for issue by the Board of Directors on 13 August 2025. They were signed on its behalf by:

S Lindsey
Director
LITTLE GREEN APPLES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 13 August 2023 to 31 December 2024
LITTLE GREEN APPLES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 13 August 2023 to 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Little Green Apples Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Reporting period length

The company was incorporated on 13 August 2023. These financial statements, which represent the company's first set of accounts, have been prepared for the period from incorporation to 31 December 2024, a period covering 507 days.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings depreciated over the life of the lease

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

Period from
13.08.2023 to
31.12.2024
Number
Monthly average number of persons employed by the Company during the period, including directors 2

3. Tangible assets

Land and buildings Total
£ £
Cost
At 13 August 2023 0 0
Additions 107,439 107,439
Disposals ( 1,938) ( 1,938)
At 31 December 2024 105,501 105,501
Accumulated depreciation
At 13 August 2023 0 0
Charge for the financial period 2,904 2,904
At 31 December 2024 2,904 2,904
Net book value
At 31 December 2024 102,597 102,597

4. Debtors

31.12.2024
£
Other debtors 10,672

5. Creditors: amounts falling due within one year

31.12.2024
£
Trade creditors 232
Amounts owed to related parties 103,000
Other creditors 30,602
133,834

6. Called-up share capital

31.12.2024
£
Allotted, called-up and fully-paid
50 A Ordinary shares of £ 1.00 each 50
50 B Ordinary shares of £ 1.00 each 50
100

The company was incorporated on 13 August 2023 and issued 50 A Ordinary shares and 50 B Ordinary shares of nominal value £1 each for par.

7. Related party transactions

At the year end, the company owed £23,701 to N Lindsey, a director of the company, in respect of an interest free loan repayable on demand.

At the year end the company also owed £103,000 to NLWMF Limited, a company under common control of the director N Lindsey. The loan is interest free loan and repayable on demand.