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Registered number: 10882506 LITTA APP LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
LITTA APP LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 9
LITTA APP LIMITED REGISTERED NUMBER:10882506
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible fixed assets | 4 |  | 542,551 |  | 417,769
Tangible fixed assets | 5 |  | 34,521 |  | 38,145
|  |  | 577,072 |  | 455,914
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 649,186 |  | 462,938 |
Bank and cash balances |  | 825,914 |  | 905,475 |
|  | 1,475,100 |  | 1,368,413 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (760,977) |  | (453,565) |
Net current assets |  |  | 714,123 |  | 914,848
Total assets less current liabilities |  |  | 1,291,195 |  | 1,370,762
Creditors: amounts falling due after more than one year | 8 |  | (4,000) |  | (13,600)
Net assets |  |  | 1,287,195 |  | 1,357,162
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 286 |  | 286
Share premium account |  |  | 3,869,877 |  | 3,869,877
Profit and loss account |  |  | (2,582,968) |  | (2,513,001)
|  |  | 1,287,195 |  | 1,357,162
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. Page 1
LITTA APP LIMITED REGISTERED NUMBER:10882506
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 November 2025.
A Georgiou
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
LITTA APP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Litta App Limited is a private limited liability company incorporated in England and Wales, with its registered office address at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD and the trading address is at Sopers House, Sopers Road, Cuffley, Hertfordshire, EN6 4RY. The principal activity of the Company is that of collecting non-hazardous waste. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is £ Sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Revenue recognition
Turnover represents revenue recognised by the Company in respect of services provided net of Value Added Tax. Waste removal services are recognised on the date service is provided. Amounts received in advance are carried forward as deferred income.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
LITTA APP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
| 2.9 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
LITTA APP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.10 | Tangible fixed assets (continued)
Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | Straight line method
|  |  |  | Office equipment | - | 20% | Straight line method
|  |  |  | Computer equipment | - | 20% | Straight line method
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with he carrying amount and are recognised in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at the transaction price, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 25 (2023 - 23).
Page 5
LITTA APP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 January 2024 | 482,802
| Additions - internal | 180,893
| At 31 December 2024 | 663,695
| Amortisation |
| At 1 January 2024 | 65,033
| Charge for the year on owned assets | 56,111
| At 31 December 2024 | 121,144
| Net book value |
| At 31 December 2024 | 542,551
| At 31 December 2023 | 417,769
Page 6
LITTA APP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 January 2024 | 16,724 | 5,000 | 41,445 | 63,169
| Additions | 805 | 40 | 4,311 | 5,156
| At 31 December 2024 | 17,529 | 5,040 | 45,756 | 68,325
| Depreciation |  |  |  |
| At 1 January 2024 | 4,669 | 2,024 | 18,331 | 25,024
| Charge for the year on owned assets | 1,046 | 1,051 | 6,683 | 8,780
| At 31 December 2024 | 5,715 | 3,075 | 25,014 | 33,804
| Net book value |  |  |  |
| At 31 December 2024 | 11,814 | 1,965 | 20,742 | 34,521
| At 31 December 2023 | 12,055 | 2,976 | 23,114 | 38,145
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 395,942 | 376,978
| Other debtors | 215,344 | 45,054
| Prepayments and accrued income | 37,900 | 40,906
|  | 649,186 | 462,938
Page 7
LITTA APP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | 21 | -
| Bank loan | 9,600 | 9,600
| Trade creditors | 537,932 | 324,378
| Other taxation and social security | 149,340 | 72,708
| Other creditors | 13,815 | 6,315
| Accruals and deferred income | 50,269 | 40,564
|  | 760,977 | 453,565
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loan | 4,000 | 13,600
9. | Loan
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loan | 9,600 | 9,600
| Amounts falling due 1-2 years |  |
| Bank loan | 4,000 | 9,600
| Amounts falling due 2-5 years |  |
| Bank loan | - | 4,000
|  | 13,600 | 23,200
Page 8
LITTA APP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 862,223 (2023 - 862,223) A Ordinary shares of £0.0001 each | 86 | 86
|  | 2,000,000 (2023 - 2,000,000) Ordinary shares of £0.0001 each | 200 | 200
|  |  | 286 | 286
Page 9