Littler Investments Limited 00841682 false 2024-04-06 2025-04-05 2025-04-05 The principal activity of the company is letting of real estate Digita Accounts Production Advanced 6.30.9574.0 true 00841682 2024-04-06 2025-04-05 00841682 2025-04-05 00841682 core:RetainedEarningsAccumulatedLosses 2025-04-05 00841682 core:RevaluationReserve 2025-04-05 00841682 core:ShareCapital 2025-04-05 00841682 core:CurrentFinancialInstruments 2025-04-05 00841682 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-05 00841682 core:LandBuildings 2025-04-05 00841682 bus:SmallEntities 2024-04-06 2025-04-05 00841682 bus:AuditExemptWithAccountantsReport 2024-04-06 2025-04-05 00841682 bus:FilletedAccounts 2024-04-06 2025-04-05 00841682 bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 00841682 bus:RegisteredOffice 2024-04-06 2025-04-05 00841682 bus:Director1 2024-04-06 2025-04-05 00841682 bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 00841682 countries:EnglandWales 2024-04-06 2025-04-05 00841682 2024-04-05 00841682 core:LandBuildings 2024-04-05 00841682 2023-04-06 2024-04-05 00841682 2024-04-05 00841682 core:RetainedEarningsAccumulatedLosses 2024-04-05 00841682 core:RevaluationReserve 2024-04-05 00841682 core:ShareCapital 2024-04-05 00841682 core:CurrentFinancialInstruments 2024-04-05 00841682 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-05 00841682 core:LandBuildings 2024-04-05 iso4217:GBP xbrli:pure

Registration number: 00841682

Littler Investments Limited
Unaudited Financial Statements
for the Year Ended 5 April 2025

Littler Investments Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Littler Investments Limited

(Registration number: 00841682)
Balance Sheet as at 5 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,300,000 | 1,300,000
Current assets |  |  |
Debtors | 5 | 10,122 | 4,266
Cash at bank and in hand |  | 259,580 | 210,107
|  | 269,702 | 214,373
Creditors: Amounts falling due within one year | 6 | (58,327) | (44,905)
Net current assets |  | 211,375 | 169,468
Total assets less current liabilities |  | 1,511,375 | 1,469,468
Provisions for liabilities |  | (121,360) | (121,360)
Net assets |  | 1,390,015 | 1,348,108
Capital and reserves |  |  |
Called up share capital |  | 5,000 | 5,000
Revaluation reserve |  | 1,087,445 | 1,087,445
Retained earnings |  | 297,570 | 255,663
Shareholders' funds |  | 1,390,015 | 1,348,108

For the financial year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 September 2025 and signed on its behalf by:

......................................... Mr G Currie Director

Littler Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Littler Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Investment property

Investment properties are revalued to market value.
No depreciation is charged against investment properties except in the case of leasehold property where the unexpired term of the lease is less than 20 years.
The company had adopted a true and fair override in respect of investment properties, as the Companies Act 2006 requires that depreciation is charged.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 6 April 2024 | 1,300,000 | 1,300,000
At 5 April 2025 | 1,300,000 | 1,300,000
Depreciation
Carrying amount
At 5 April 2025 | 1,300,000 | 1,300,000
At 5 April 2024 | 1,300,000 | 1,300,000

Included within the net book value of land and buildings above is £585,000 (2024 - £585,000) in respect of freehold land and buildings and £715,000 (2024 - £715,000) in respect of long leasehold land and buildings.

Littler Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 10,072 | 4,216
Prepayments | 50 | 50
| 10,122 | 4,266

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 10,256 | -
Taxation and social security | 33,628 | 31,137
Accruals and deferred income | 14,422 | 13,747
Other creditors | 21 | 21
| 58,327 | 44,905