LITTLE LIVERTON SW LIMITED


Directors	NOCK, Benjamin Douglas
	NOCK, Rebecca Jane


Registered Address	83 Blackwood Road
	Streetly
	Sutton Coldfield
	B74 3PW


Registered Number	10352407 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		3,605,755		3,641,125
Investments	4		500,000		500,000
			4,105,755		4,141,125
Current assets
Debtors	5,6	785,763		550,477
Cash at bank and on hand		318,089		154,484
		1,103,852		704,961
Creditors amounts falling due within one year	7	(3,370,460)		(3,278,190)
Net current assets (liabilities)			(2,266,608)		(2,573,229)
Total assets less current liabilities			1,839,147		1,567,896
Creditors amounts falling due after one year	8		(6,160)		(16,514)
Net assets			1,832,987		1,551,382
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,832,887		1,551,282
Shareholders' funds			1,832,987		1,551,382

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 September 2025, and are signed on its behalf by:

NOCK, Benjamin Douglas
Director
Registered Company No. 10352407

LITTLE LIVERTON SW LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Reducing balance (%)
	Fixtures and fittings	15

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 February 24	3,591,545	166,931	3,758,476
Additions	129,717	-	129,717
Disposals	(157,649)	-	(157,649)
At 31 January 25	3,563,613	166,931	3,730,544
Depreciation and impairment
At 01 February 24	-	117,351	117,351
Charge for year	-	7,438	7,438
At 31 January 25	-	124,789	124,789
Net book value
At 31 January 25	3,563,613	42,142	3,605,755
At 31 January 24	3,591,545	49,580	3,641,125

4.	Fixed asset investments
	Fixed Assets Investments are recorded at cost and relate to a managed portfolio of investments made in November 2017. The investment is held with LGT Vestra. During the year the portfolio received the following income: UK Deposit interest 2025 - £211 2024 - £172 UK Authorised Unit Trust & OEIC interest 2025 - £2,401 2024 - £3,364 UK Gilt interest 2025 - £468 2024 - £229 UK Authorised Unit Trust & OEIC dividends 2025 - £814 2024 - £1,622 Overseas Unit Trust & OEIC interest 2025 - £816 2024 - £721 Overseas Unit Trust & OEIC dividends 2025 - £4,572 2024 - 1,950 The portfolio also made capital gains / losses as follows: Capital gains - £21,606 (2024: £28,677) Capital losses - £2,003 (2024: £5,998) There are no capital losses to carry forward.

Fixed asset investments

Fixed Assets Investments are recorded at cost and relate to a managed portfolio of investments made in November 2017. The investment is held with LGT Vestra.
During the year the portfolio received the following income:

UK Deposit interest                                          2025 - £211          2024 - £172
UK Authorised Unit Trust & OEIC interest        2025 - £2,401      2024 - £3,364
UK Gilt interest                                                 2025 - £468         2024 - £229
UK Authorised Unit Trust & OEIC dividends    2025 - £814         2024 - £1,622 
Overseas Unit Trust & OEIC interest               2025 - £816         2024 - £721
Overseas Unit Trust & OEIC dividends           2025 - £4,572      2024 - 1,950

The portfolio also made capital gains / losses as follows:
Capital gains - £21,606 (2024: £28,677)
Capital losses - £2,003 (2024: £5,998)
There are no capital losses to carry forward.

	Other investments¹	Total
	£	£
Cost or valuation
At 01 February 24	500,000	500,000
At 31 January 25	500,000	500,000
Net book value
At 31 January 25	500,000	500,000
At 31 January 24	500,000	500,000

	Notes
	¹Other investments other than loans

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	28,220	26,597
Amounts owed by group undertakings	692,720	512,720
Other debtors	7,011	-
Prepayments and accrued income	9,958	11,160
Total	737,909	550,477

6.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	47,854	-
Total	47,854	-

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	483	1,247
Bank borrowings and overdrafts	10,354	10,098
Amounts owed to related parties	63,406	56,356
Taxation and social security	114,852	128,211
Other creditors	3,116,456	3,022,606
Accrued liabilities and deferred income	64,909	59,672
Total	3,370,460	3,278,190

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	6,160	16,514
Total	6,160	16,514

9.	Related party transactions
	At the year end, the balance on the directors’ loan account was £3,110,876 in credit (2024: £3,016,376 in credit).