REGISTERED NUMBER: 07216559 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

LITTLE BATH SHOP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTOR:

A Creamer

REGISTERED OFFICE:

71 Hamstel Road

Southend-on-Sea

Essex

SS2 4NF

REGISTERED NUMBER:

07216559 (England and Wales)

ACCOUNTANTS:

Ashton Wallace

Chartered Certified Accountants

Independence House

14a Nelson Street

Southend-on-Sea

Essex

SS1 1EF

FIXED ASSETS

Tangible assets

4

12,539

16,404

CURRENT ASSETS

Stocks

28

444

Debtors

5

66,309

49,254

Cash at bank

32,023

25,021

98,360

74,719

CREDITORS

Amounts falling due within one year

6

94,007

68,180

NET CURRENT ASSETS

4,353

6,539

TOTAL ASSETS LESS CURRENT LIABILITIES

16,892

22,943

CREDITORS

Amounts falling due after more than one year

7

19,810

27,823

NET LIABILITIES

(2,918

)

(4,880

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(3,018

)

(4,980

)

SHAREHOLDERS' FUNDS

(2,918

)

(4,880

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th November 2025 and were signed by:

A Creamer - Director

1.	STATUTORY INFORMATION

Little Bath Shop Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

Straight line over 6 years

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

1,679

518

23,995

3,225

29,417

Additions

-

316

-

-

316

At 31st March 2025

1,679

834

23,995

3,225

29,733

DEPRECIATION

At 1st April 2024

1,549

241

7,998

3,225

13,013

Charge for year

33

149

3,999

-

4,181

At 31st March 2025

1,582

390

11,997

3,225

17,194

NET BOOK VALUE

At 31st March 2025

97

444

11,998

-

12,539

At 31st March 2024

130

277

15,997

-

16,404

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st April 2024

and 31st March 2025

23,995

DEPRECIATION

At 1st April 2024

7,998

Charge for year

3,999

At 31st March 2025

11,997

NET BOOK VALUE

At 31st March 2025

11,998

At 31st March 2024

15,997

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

66,309

49,254

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,598

5,598

Hire purchase contracts

2,415

2,415

Trade creditors

4,217

886

Taxation and social security

69,377

52,540

Other creditors

12,400

6,741

94,007

68,180

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

18,393

23,991

Hire purchase contracts

1,417

3,832

19,810

27,823

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Ashton Wallace

Chartered Certified Accountants

Independence House

14a Nelson Street

Southend-on-Sea

Essex

SS1 1EF

Date: .............................................