IRIS Accounts Production v25.2.0.378 10101832 Board of Directors Board of Directors Board of Directors Board of Directors 1.5.24 30.4.25 30.4.25 false true false false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh101018322024-04-30101018322025-04-30101018322024-05-012025-04-30101018322023-04-30101018322023-05-012024-04-30101018322024-04-3010101832ns15:EnglandWales2024-05-012025-04-3010101832ns14:PoundSterling2024-05-012025-04-3010101832ns10:Director12024-05-012025-04-3010101832ns10:Director22024-05-012025-04-3010101832ns10:Director32024-05-012025-04-3010101832ns10:Director42024-05-012025-04-3010101832ns10:PrivateLimitedCompanyLtd2024-05-012025-04-3010101832ns10:SmallEntities2024-05-012025-04-3010101832ns10:AuditExempt-NoAccountantsReport2024-05-012025-04-3010101832ns10:SmallCompaniesRegimeForDirectorsReport2024-05-012025-04-3010101832ns10:SmallCompaniesRegimeForAccounts2024-05-012025-04-3010101832ns10:FullAccounts2024-05-012025-04-301010183212024-05-012025-04-3010101832ns10:CompanySecretary12024-05-012025-04-3010101832ns10:RegisteredOffice2024-05-012025-04-3010101832ns5:CurrentFinancialInstruments2025-04-3010101832ns5:CurrentFinancialInstruments2024-04-3010101832ns5:Non-currentFinancialInstruments2025-04-3010101832ns5:Non-currentFinancialInstruments2024-04-3010101832ns5:ShareCapital2025-04-3010101832ns5:ShareCapital2024-04-3010101832ns5:RevaluationReserve2025-04-3010101832ns5:RevaluationReserve2024-04-3010101832ns5:RetainedEarningsAccumulatedLosses2025-04-3010101832ns5:RetainedEarningsAccumulatedLosses2024-04-3010101832ns5:IntangibleAssetsOtherThanGoodwill2024-05-012025-04-3010101832ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-05-012025-04-3010101832ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-04-3010101832ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-04-3010101832ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-04-3010101832ns5:CostValuation2024-04-3010101832ns5:AdditionsToInvestments2025-04-3010101832ns5:RevaluationsIncreaseDecreaseInInvestments2025-04-3010101832ns5:CostValuation2025-04-3010101832ns5:WithinOneYearns5:CurrentFinancialInstruments2025-04-3010101832ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3010101832ns5:RevaluationReserve2024-04-3010101832ns5:RetainedEarningsAccumulatedLosses2024-05-012025-04-30101018321ns10:Director12024-04-30101018321ns10:Director12023-04-30101018321ns10:Director12024-05-012025-04-30101018321ns10:Director12023-05-012024-04-30101018321ns10:Director12025-04-30101018321ns10:Director12024-04-3010101832ns10:Director222024-04-3010101832ns10:Director222023-04-3010101832ns10:Director222024-05-012025-04-3010101832ns10:Director222023-05-012024-04-3010101832ns10:Director222025-04-3010101832ns10:Director222024-04-30101018324ns10:Director42024-04-30101018324ns10:Director42023-04-30101018324ns10:Director42024-05-012025-04-30101018324ns10:Director42023-05-012024-04-30101018324ns10:Director42025-04-30101018324ns10:Director42024-04-30101018323ns10:Director32024-04-30101018323ns10:Director32023-04-30101018323ns10:Director32024-05-012025-04-30101018323ns10:Director32023-05-012024-04-30101018323ns10:Director32025-04-30101018323ns10:Director32024-04-30
REGISTERED NUMBER: 10101832 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

LITTLE BLACKBROOK LTD

LITTLE BLACKBROOK LTD (REGISTERED NUMBER: 10101832)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LITTLE BLACKBROOK LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTORS: T Moody-Stuart
D Moody-Stuart
A C Moody-Stuart
E Simmonds





SECRETARY: E Simmonds





REGISTERED OFFICE: 15 West Street
Brighton
East Sussex
BN1 2RL





REGISTERED NUMBER: 10101832 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
15 West Street
Brighton
East Sussex
BN1 2RL

LITTLE BLACKBROOK LTD (REGISTERED NUMBER: 10101832)

BALANCE SHEET
30 APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,000 12,000
Investments 5 4,840,429 4,820,036
Investment property 6 900,000 900,000
5,752,429 5,732,036

CURRENT ASSETS
Debtors 7 13,628 13,976
Cash at bank 30,642 44,515
44,270 58,491
CREDITORS
Amounts falling due within one year 8 17,687 18,084
NET CURRENT ASSETS 26,583 40,407
TOTAL ASSETS LESS CURRENT LIABILITIES 5,779,012 5,772,443

CREDITORS
Amounts falling due after more than one year 9 3,064,380 3,094,301
NET ASSETS 2,714,632 2,678,142

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 10 2,046,724 2,044,007
Retained earnings 10 667,808 634,035
2,714,632 2,678,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 20 August 2025 and were signed on its behalf by:




A C Moody-Stuart - Director D Moody-Stuart - Director




E Simmonds - Director T Moody-Stuart - Director


LITTLE BLACKBROOK LTD (REGISTERED NUMBER: 10101832)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


1. STATUTORY INFORMATION

Little Blackbrook 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. 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the following types of income
- Rental income
- Income from the sale of properties
- Dividend income from investments is recognised when the shareholder's right to receive payment has been established.

All income is recognised on a receivable basis.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

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.

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation
Taxation for the year 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 year 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES

The average number of employees during the year was 1 (2024 - 1 ) .

LITTLE BLACKBROOK LTD (REGISTERED NUMBER: 10101832)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 May 2024
and 30 April 2025 12,000
NET BOOK VALUE
At 30 April 2025 12,000
At 30 April 2024 12,000

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 May 2024 4,820,036
Additions 17,676
Revaluations 2,717
At 30 April 2025 4,840,429
NET BOOK VALUE
At 30 April 2025 4,840,429
At 30 April 2024 4,820,036

Cost or valuation at 30 April 2025 is represented by:

Other
investments
£   
Valuation in 2017 1,435,426
Valuation in 2018 397,509
Valuation in 2019 292,481
Valuation in 2020 438,284
Valuation in 2021 2,163,364
Valuation in 2022 (211,468 )
Valuation in 2023 (453,200 )
Valuation in 2024 757,640
Valuation in 2025 20,393
4,840,429

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2024
and 30 April 2025 900,000
NET BOOK VALUE
At 30 April 2025 900,000
At 30 April 2024 900,000

Fair value at 30 April 2025 is represented by:
£   
Valuation in 2018 900,000

LITTLE BLACKBROOK LTD (REGISTERED NUMBER: 10101832)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 6,540 6,888
Tax 7,088 7,088
13,628 13,976

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax 3,767 3,979
Social security and other taxes - 479
Other creditors 11,666 11,686
Accrued expenses 2,254 1,940
17,687 18,084

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Directors' loan accounts 3,064,380 3,094,301

10. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 May 2024 634,035 2,044,007 2,678,042
Profit for the year 33,773 33,773
Fixed asset investment - 2,717 2,717
At 30 April 2025 667,808 2,046,724 2,714,532

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025 2024
£    £   
A C Moody-Stuart
Balance outstanding at start of year (785,574 ) (786,091 )
Amounts advanced 17,594 517
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (767,980 ) (785,574 )

D Moody-Stuart
Balance outstanding at start of year (785,574 ) (786,091 )
Amounts advanced 17,594 517
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (767,980 ) (785,574 )

T Moody-Stuart
Balance outstanding at start of year (755,574 ) (756,091 )
Amounts advanced 17,594 517
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (737,980 ) (755,574 )

LITTLE BLACKBROOK LTD (REGISTERED NUMBER: 10101832)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

E Simmonds
Balance outstanding at start of year (767,577 ) (768,094 )
Amounts advanced - 517
Amounts repaid (22,859 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (790,436 ) (767,577 )

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the shareholders.

This was by virtue of their 100% holding of the issued share capital.