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Company Registration No. 08592443 (England and Wales)
STEPHEN LITTLE LIMITED Unaudited accounts for the year ended 31 July 2025
STEPHEN LITTLE LIMITED Unaudited accounts Contents
Page
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STEPHEN LITTLE LIMITED Company Information for the year ended 31 July 2025
Director
STEPHEN LITTLE
Company Number
08592443 (England and Wales)
Registered Office
35 EDEN GRANGE LITTLE CORBY CARLISLE CUMBRIA CA4 8QW UK
Accountants
BRIAN HALL ACCOUNTANCY GILLFORD PARK PETTERIL BANK ROAD CARLISLE CUMBRIA CA1 3AF
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STEPHEN LITTLE LIMITED Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,412 
1,158 
Current assets
Inventories
500 
500 
Debtors
5,000 
- 
Cash at bank and in hand
99,131 
206,079 
104,631 
206,579 
Creditors: amounts falling due within one year
(2,374)
(12,675)
Net current assets
102,257 
193,904 
Net assets
103,669 
195,062 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
103,665 
195,058 
Shareholders' funds
103,669 
195,062 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 January 2026 and were signed on its behalf by
STEPHEN LITTLE Director Company Registration No. 08592443
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STEPHEN LITTLE LIMITED Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
STEPHEN LITTLE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08592443. The registered office is 35 EDEN GRANGE, LITTLE CORBY, CARLISLE, CUMBRIA, CA4 8QW, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
15 % on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2024
12,000 
At 31 July 2025
12,000 
Amortisation
At 1 August 2024
12,000 
At 31 July 2025
12,000 
Net book value
At 31 July 2025
- 
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STEPHEN LITTLE LIMITED Notes to the Accounts for the year ended 31 July 2025
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
6,000 
2,236 
8,236 
Additions
- 
546 
546 
At 31 July 2025
6,000 
2,782 
8,782 
Depreciation
At 1 August 2024
5,632 
1,446 
7,078 
Charge for the year
92 
200 
292 
At 31 July 2025
5,724 
1,646 
7,370 
Net book value
At 31 July 2025
276 
1,136 
1,412 
At 31 July 2024
368 
790 
1,158 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,000 
- 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
871 
Trade creditors
- 
110 
Taxes and social security
2,374 
11,694 
2,374 
12,675 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4 
4 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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