LITTLETON CONSULTING LIMITED


Director	FRANCIS, Emma Claire


Registered Address	1 Gemini Court
	42a Throwley Way,
	Sutton
	SM1 4AF


Registered Number	09239150 (England and Wales)

Statement of Financial Position
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,541		3,388
			2,541		3,388
Current assets
Debtors		-		4,041
Cash at bank and on hand		32,702		5,281
		32,702		9,322
Creditors amounts falling due within one year	4	(14,104)		(8,875)
Net current assets (liabilities)			18,598		447
Total assets less current liabilities			21,139		3,835
Provisions for liabilities	5		(483)		(644)
Net assets			20,656		3,191
Capital and reserves
Called up share capital			2		2
Profit and loss account			20,654		3,189
Shareholders' funds			20,656		3,191

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 Director acknowledges 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 Director on 9 September 2025, and are signed on its behalf by:

FRANCIS, Emma Claire
Director
Registered Company No. 09239150

LITTLETON CONSULTING LIMITED

Notes to the Financial Statements
for the year ended 28 February 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 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).

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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.

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:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 March 24	7,986	7,986
At 28 February 25	7,986	7,986
Depreciation and impairment
At 01 March 24	4,598	4,598
Charge for year	847	847
At 28 February 25	5,445	5,445
Net book value
At 28 February 25	2,541	2,541
At 29 February 24	3,388	3,388

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	9,998	5,287
Other creditors	4,106	3,588
Total	14,104	8,875

5.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	483	644
Total	483	644