The Little Taperia Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09315869

The Little Taperia Limited

Filleted Unaudited Financial Statements

8 September 2025

The Little Taperia Limited

Statement of Financial Position

8 September 2025

	8 Sep 25		30 Nov 24
Note	£	£	£

Fixed assets

Tangible assets	5		42,994	45,478

Current assets

Stocks		–	7,000
Debtors	6	43,049	43,049
Cash at bank and in hand		1,462	155,891
		--------	---------
		44,511	205,940

Creditors: amounts falling due within one year	7	9,816		172,529
		--------		---------
Net current assets			34,695	33,411
			--------	--------
Total assets less current liabilities			77,689	78,889

Creditors: amounts falling due after more than one year	8	–	2,338
		--------	--------
Net assets		77,689	76,551
		--------	--------

Capital and reserves

Called up share capital	10	10
Profit and loss account	77,679	76,541
	--------	--------
Shareholders funds	77,689	76,551
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 8 September 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 financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The Little Taperia Limited

Statement of Financial Position (continued)

8 September 2025

These financial statements were approved by the board of directors and authorised for issue on 1 October 2025 , and are signed on behalf of the board by:

Ms M Lim	Mr H Antippa
Director	Director

Company registration number: 09315869

The Little Taperia Limited

Notes to the Financial Statements

Period from 1 December 2024 to 8 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 143 Tooting High Street, London, SW17 0SY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 22 (2024: 25 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 December 2024 and 8 September 2025	48,936	15,377	64,313
	--------	--------	--------
Depreciation
At 1 December 2024	11,787	7,048	18,835
Charge for the period	1,890	594	2,484
	--------	--------	--------
At 8 September 2025	13,677	7,642	21,319
	--------	--------	--------
Carrying amount
At 8 September 2025	35,259	7,735	42,994
	--------	--------	--------
At 30 November 2024	37,149	8,329	45,478
	--------	--------	--------

6. Debtors

	8 Sep 25	30 Nov 24
	£	£
Trade debtors	43,049	43,049
	--------	--------

7. Creditors: amounts falling due within one year

	8 Sep 25	30 Nov 24
	£	£
Trade creditors	–	21,576
Corporation tax	–	29,802
Social security and other taxes	–	72,070
Other creditors	9,816	49,081
	-------	---------
	9,816	172,529
	-------	---------

8. Creditors: amounts falling due after more than one year

	8 Sep 25	30 Nov 24
	£	£
Bank loans and overdrafts	–	2,338
	----	-------

9. Related party transactions

The company was under the control of Ms Madeleine Lim and Mr Hikmat Antippa throughout the current year. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.