Company registration number 08531578 (England and Wales)
LITTLE ST MARY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
LITTLE ST MARY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
LITTLE ST MARY LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
111
223
Current assets
Debtors
4
77,801
14,935
Cash at bank and in hand
324,378
396,425
402,179
411,360
Creditors: amounts falling due within one year
5
(8,978)
(26,788)
Net current assets
393,201
384,572
Total assets less current liabilities
393,312
384,795
Capital and reserves
Called up share capital
6
105
105
Profit and loss reserves
393,207
384,690
Total equity
393,312
384,795

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 4 March 2026
Ms C L Hawking
Director
Company registration number 08531578 (England and Wales)
LITTLE ST MARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Little St Mary Limited is a private company limited by shares incorporated in England and Wales. The registered office is Acre House, 11-15 William Road, London, United Kingdom, NW1 3ER.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable from book advances and royalties, and is shown net of VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Computers
33.33% straight line method

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 profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

1.5
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

LITTLE ST MARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

1.8
Taxation

The tax expense represents the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

There were 0 employees during the current or comparative year.

LITTLE ST MARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
3
Tangible fixed assets
Computers
£
Cost
At 1 July 2024 and 30 June 2025
335
Depreciation and impairment
At 1 July 2024
112
Depreciation charged in the year
112
At 30 June 2025
224
Carrying amount
At 30 June 2025
111
At 30 June 2024
223
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
67,124
2,893
Prepayments and accrued income
10,677
12,042
77,801
14,935

5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
220
Corporation tax
2,145
15,143
Other taxation and social security
1,722
6,219
Accruals
5,111
5,206
8,978
26,788
LITTLE ST MARY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares-A of £1 each
95
95
95
95
Ordinary shares-B of £1 each
10
10
10
10
105
105
105
105

All classes of shares rank pari passu.

7
Related party transactions

As at 30 June 2025 the director owed the company £67,011 (2024: £2,780). This was repaid after the year end.

2025-06-30 2024-07-01 false false false 04 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Ms C L Hawking 0 08531578 2024-07-01 2025-06-30 08531578 2025-06-30 08531578 2024-06-30 08531578 core:OtherPropertyPlantEquipment 2025-06-30 08531578 core:OtherPropertyPlantEquipment 2024-06-30 08531578 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 08531578 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 08531578 core:CurrentFinancialInstruments 2025-06-30 08531578 core:CurrentFinancialInstruments 2024-06-30 08531578 core:ShareCapital 2025-06-30 08531578 core:ShareCapital 2024-06-30 08531578 core:RetainedEarningsAccumulatedLosses 2025-06-30 08531578 core:RetainedEarningsAccumulatedLosses 2024-06-30 08531578 core:ShareCapitalOrdinaryShareClass1 2025-06-30 08531578 core:ShareCapitalOrdinaryShareClass1 2024-06-30 08531578 core:ShareCapitalOrdinaryShareClass2 2025-06-30 08531578 core:ShareCapitalOrdinaryShareClass2 2024-06-30 08531578 core:ShareCapitalOrdinaryShares 2025-06-30 08531578 core:ShareCapitalOrdinaryShares 2024-06-30 08531578 bus:Director1 2024-07-01 2025-06-30 08531578 core:ComputerEquipment 2024-07-01 2025-06-30 08531578 core:OtherPropertyPlantEquipment 2024-06-30 08531578 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 08531578 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 08531578 bus:OrdinaryShareClass2 2024-07-01 2025-06-30 08531578 bus:OrdinaryShareClass1 2025-06-30 08531578 bus:OrdinaryShareClass1 2024-06-30 08531578 bus:OrdinaryShareClass2 2025-06-30 08531578 bus:OrdinaryShareClass2 2024-06-30 08531578 bus:AllOrdinaryShares 2025-06-30 08531578 bus:AllOrdinaryShares 2024-06-30 08531578 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08531578 bus:FRS102 2024-07-01 2025-06-30 08531578 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 08531578 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08531578 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP