REGISTERED NUMBER: SC454399 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

LITTLE HAKE HOSPITALITY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S A V Littlewood

REGISTERED OFFICE:

1st Floor, Arnhall Business Park

Abercrombie Court

Prospect Road

Westhill

Aberdeenshire

AB32 6FE

REGISTERED NUMBER:

SC454399 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Tangible assets

4

90,887

89,475

CURRENT ASSETS

Stocks

5

36,647

37,354

Debtors

6

3,990

6,045

Cash at bank and in hand

313,734

193,567

354,371

236,966

CREDITORS

Amounts falling due within one year

7

209,857

136,415

NET CURRENT ASSETS

144,514

100,551

TOTAL ASSETS LESS CURRENT LIABILITIES

235,401

190,026

CREDITORS

Amounts falling due after more than one year

8

(37,967

)

(54,236

)

PROVISIONS FOR LIABILITIES

10

(4,950

)

(4,869

)

NET ASSETS

192,484

130,921

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

192,384

130,821

SHAREHOLDERS' FUNDS

192,484

130,921

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

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

The director acknowledges her 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 20 November 2025 and were signed by:

Mrs S A V Littlewood - Director

1.	STATUTORY INFORMATION

Little Hake Hospitality Limited is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

70,000

24,410

23,860

1,562

119,832

Additions

-

3,129

4,649

-

7,778

Disposals

-

-

(682

)

-

(682

)

At 31 July 2025

70,000

27,539

27,827

1,562

126,928

DEPRECIATION

At 1 August 2024

-

16,541

12,674

1,142

30,357

Charge for year

-

2,566

3,459

326

6,351

Eliminated on disposal

-

-

(667

)

-

(667

)

At 31 July 2025

-

19,107

15,466

1,468

36,041

NET BOOK VALUE

At 31 July 2025

70,000

8,432

12,361

94

90,887

At 31 July 2024

70,000

7,869

11,186

420

89,475

5.

STOCKS

31.7.25

31.7.24

£

£

Stocks

36,647

37,354

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

300

177

Directors' current accounts

-

3,538

Tax

400

400

Prepayments

3,290

1,930

3,990

6,045

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

10,783

10,783

Trade creditors

31,854

15,084

Tax

31,682

31,504

Social security and other taxes

2,678

1,098

VAT

40,263

35,945

Other creditors

73,093

23,740

Accrued expenses

19,504

18,261

209,857

136,415

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 1-2 years

3,303

10,783

Bank loans - 2-5 years

-

2,789

Other creditors

34,664

40,664

37,967

54,236

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Bank loans

14,086

24,355

A floating charge was created by the Royal Bank of Scotland on the 25th September 2013 which covers all the property or undertaking of the company.

10.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

4,950

4,869

Deferred

tax

£

Balance at 1 August 2024

4,869

Movement in year

81

Balance at 31 July 2025

4,950