Company No: 11684095 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025		30.11.2023
		£		£
Fixed assets
Tangible assets	3	796		535
		796		535
Current assets
Debtors	4	4,412		9,396
Cash at bank and in hand		17,435		1,272
		21,847		10,668
Creditors: amounts falling due within one year	5	( 201,405)		( 23,957)
Net current liabilities		(179,558)		(13,289)
Total assets less current liabilities		(178,762)		(12,754)
Net liabilities		( 178,762)		( 12,754)
Capital and reserves
Called-up share capital		10		10
Profit and loss account		( 178,772 )		( 12,764 )
Total shareholder's deficit		( 178,762)		( 12,754)

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Lilliput Edge Limited (registered number: 11684095) were approved and authorised for issue by the Board of Directors on 14 January 2026. They were signed on its behalf by:

A L Stanley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Lilliput Edge Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 45 Gresham Street, London, EC2V 7BG, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Lilliput Edge Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

These financial statements have been prepared on the going concern basis.

The directors have considered the future of the company and intend to wind down its operations during the next financial period. The directors expect the company to continue to operate and meet its obligations to third parties throughout this period while the wind-down is implemented.

Turnover

Turnover represents the value, net of VAT and trade discounts, of food and beverage sales and other services provided to customers during the period. Revenue is recognised at the point of sale when the goods and services are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Fixtures and fittings	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the statement of income and retained earnings.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Period from 01.12.2023 to 31.03.2025		Year ended 30.11.2023
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	11		4

3. Tangible assets

	Plant and machinery		Fixtures and fittings		Total
	£		£		£
Cost
At 01 December 2023	438		97		535
Additions	0		548		548
At 31 March 2025	438		645		1,083
Accumulated depreciation
At 01 December 2023	0		0		0
Charge for the financial period	146		141		287
At 31 March 2025	146		141		287
Net book value
At 31 March 2025	292		504		796
At 30 November 2023	438		97		535

4. Debtors

	31.03.2025		30.11.2023
	£		£
Prepayments	4,412		2,115
Deferred tax asset	0		4,255
VAT recoverable	0		3,026
	4,412		9,396

5. Creditors: amounts falling due within one year

	31.03.2025		30.11.2023
	£		£
Amounts owed to directors	91,509		19,170
Accruals	4,950		4,787
Other taxation and social security	20,567		0
Other creditors	84,379		0
	201,405		23,957

6. Related party transactions

Included within creditors is £91,509 (30.11.2023: £19,170) owed to the directors. This amount is interest free and repayable on demand.

Included within other creditors is £83,384 (30.11.2023: £nil) owed to a partnership in which both of the company's directors are partners. This loan is interest free and repayable on demand.

The company occupies premises owned by the same partnership. No rent was charged in the period ended 31 March 2025. The arrangement is considered not on commercial terms.