Registration number: 06727643

Little Soap Company Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Little Soap Company Limited

Company Information

Directors

EJ Heathcote-James S Redrobe

Registered office

99 High Street Broadway Worcestershire WR12 7AL

Accountants

Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Little Soap Company Limited

(Registration number: 06727643)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	36,610	15,414
Tangible assets	5	92,730	98,978
		129,340	114,392
Current assets
Stocks	6	476,616	636,292
Debtors	7	610,494	492,840
Cash at bank and in hand		1,256,557	867,122
		2,343,667	1,996,254
Creditors: Amounts falling due within one year	8	(544,418)	(405,868)
Net current assets		1,799,249	1,590,386
Total assets less current liabilities		1,928,589	1,704,778
Creditors: Amounts falling due after more than one year	8	(73,113)	(87,897)
Provisions for liabilities		(32,108)	(27,925)
Net assets		1,823,368	1,588,956
Capital and reserves
Called up share capital		1	1
Retained earnings		1,823,367	1,588,955
Shareholders' funds		1,823,368	1,588,956

For the financial year ending 31 July 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 30 October 2025 and signed on its behalf by:
 

Little Soap Company Limited

(Registration number: 06727643)
Balance Sheet as at 31 July 2025

......................................... EJ Heathcote-James Director

Little Soap Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 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:
99 High Street
Broadway
Worcestershire
WR12 7AL
England

These financial statements were authorised for issue by the Board on 30 October 2025.

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 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 and deferred 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.

Little Soap Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% on cost
Computer equipment	25% on cost
Motor Vehicles	20% reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Computer Software	Over length of licence

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Little Soap Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 12).

Little Soap Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 August 2024	17,720	17,720
Additions acquired separately	29,021	29,021
At 31 July 2025	46,741	46,741
Amortisation
At 1 August 2024	2,306	2,306
Amortisation charge	7,825	7,825
At 31 July 2025	10,131	10,131
Carrying amount
At 31 July 2025	36,610	36,610
At 31 July 2024	15,414	15,414

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2024	24,958	36,587	186,410	247,955
Additions	-	18,687	-	18,687
At 31 July 2025	24,958	55,274	186,410	266,642
Depreciation
At 1 August 2024	24,398	25,915	98,663	148,976
Charge for the year	1,945	5,442	17,549	24,936
Transfers	(2,587)	2,587	-	-
At 31 July 2025	23,756	33,944	116,212	173,912
Carrying amount
At 31 July 2025	1,202	21,330	70,198	92,730
At 31 July 2024	560	10,672	87,746	98,978

Little Soap Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6

Stocks

	2025 £	2024 £
Other inventories	476,616	636,292

7

Debtors

Current	Note	2025 £	2024 £
Trade debtors		555,039	430,179
Amounts owed by related parties		2,668	-
Prepayments		52,512	42,465
Other debtors		275	20,196
		610,494	492,840

Little Soap Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	14,586	96,466
Trade creditors		349,710	109,103
Taxation and social security		111,837	48,477
Accruals and deferred income		65,322	148,685
Other creditors		2,963	3,137
		544,418	405,868

Creditors include bank loans which are secured of £14,586 (2024 - £13,603).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	73,113	87,897

Creditors include bank loans which are secured of £73,113 (2024 - £87,897).

Creditors include bank loans repayable by instalments of £nil (2024 - £20,625) due after more than five years.

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	73,113	87,897

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	14,586	96,466