2024-01-012024-12-312024-12-31false07944037Little Legs (Colchester) 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Little Legs (Colchester) Limited

Registered Number
07944037
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

Little Legs (Colchester) Limited
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

Mrs J Bessell
Ms T Lassman

Registered Address

10 Western Road
Romford
RM1 3JT

Registered Number

07944037 (England and Wales)
Little Legs (Colchester) Limited
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36352,177
6352,177
Current assets
Debtors415,82912,704
Cash at bank and on hand45,89154,339
61,72067,043
Creditors amounts falling due within one year5(28,793)(48,966)
Net current assets (liabilities)32,92718,077
Total assets less current liabilities33,56220,254
Creditors amounts falling due after one year6(8,925)(16,666)
Provisions for liabilities(159)-
Net assets24,4783,588
Capital and reserves
Called up share capital100100
Profit and loss account24,3783,488
Shareholders' funds24,4783,588
The financial statements were approved and authorised for issue by the Board of Directors on 23 August 2025, and are signed on its behalf by:
Mrs J Bessell
Director
Ms T Lassman
Director

Registered Company No. 07944037
Little Legs (Colchester) Limited
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242023
Average number of employees during the year1311
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2416,771
At 31 December 2416,771
Depreciation and impairment
At 01 January 2414,594
Charge for year1,542
At 31 December 2416,135
Net book value
At 31 December 24635
At 31 December 232,177
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,16211,857
Other debtors10,614463
Prepayments and accrued income4,053384
Total15,82912,704
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts10,00010,000
Taxation and social security-609
Other creditors13,67633,138
Accrued liabilities and deferred income5,1175,219
Total28,79348,966
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts8,92516,666
Total8,92516,666
All the company's liabilities to Barclays Bank Plc are secured against a guarantee and debenture dated 2 May 2012.
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Ms T Lassman1,3566,0001,3566,000
1,3566,0001,3566,000
8.Related party transactions
Included in other debtors is £4,615 (2023 - £19,385) which is due to a company of which a director has a participating interest by way of an interest free loan.