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REGISTERED NUMBER: 13745965 (England and Wales)

LITTLE NIPPERS PROPERTIES LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

LITTLE NIPPERS PROPERTIES LTD (REGISTERED NUMBER: 13745965)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 November 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

LITTLE NIPPERS PROPERTIES LTD

COMPANY INFORMATION

for the year ended 30 November 2025

| DIRECTOR: | Mrs Z Saccoccio

| REGISTERED OFFICE: | 35 Chelwood Drive

| Leeds

| West Yorkshire

| LS8 2AT

| REGISTERED NUMBER: | 13745965 (England and Wales)

| ACCOUNTANTS: | SMH Sheards

| Vernon House

| 40 New North Road

| Huddersfield

| West Yorkshire

| HD1 5LS

LITTLE NIPPERS PROPERTIES LTD (REGISTERED NUMBER: 13745965)

BALANCE SHEET

30 November 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,105 |  | - |  |

Investment property | 5 | 325,000 |  | 350,000 |  |

326,105 |  | 350,000 |  |

CURRENT ASSETS

Cash at bank | 19,659 |  | 1,866 |  |

CREDITORS

Amounts falling due within one year | 6 | (64,341 | ) | (98,343 | ) |

NET CURRENT LIABILITIES | (44,682 | ) | (96,477 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 281,423 |  | 253,523 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (231,127 | ) | (185,290 | ) |

PROVISIONS FOR LIABILITIES | 9 | (3,751 | ) | (8,291 | ) |

NET ASSETS | 46,545 |  | 59,942 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Non distributable reserve | 10 | 15,096 |  | 35,346 |  |

Retained earnings | 31,349 |  | 24,496 |  |

SHAREHOLDERS' FUNDS | 46,545 |  | 59,942 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

LITTLE NIPPERS PROPERTIES LTD (REGISTERED NUMBER: 13745965)

BALANCE SHEET - continued

30 November 2025

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 10 March 2026 and were signed by:

Mrs Z Saccoccio - Director

LITTLE NIPPERS PROPERTIES LTD (REGISTERED NUMBER: 13745965)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 November 2025

1. | STATUTORY INFORMATION

| Little Nippers Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the rental income receivable on an accruals basis.

| 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 etc | - | 15% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other debtors, and cash and bank balances, are initially measured at transaction price including transaction costs.

| Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event accruing after the impairment was recognised, the impairment is reversed in profit or loss.

| Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

| Basic financial liabilities, including trade and other creditors, bank loans, and accruals, are initially recognised at transaction price.

| Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

| 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.

LITTLE NIPPERS PROPERTIES LTD (REGISTERED NUMBER: 13745965)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 1,300 |  |

| At 30 November 2025 | 1,300 |  |

| DEPRECIATION

| Charge for year | 195 |  |

| At 30 November 2025 | 195 |  |

| NET BOOK VALUE

| At 30 November 2025 | 1,105 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024 | 350,000 |  |

| Revaluations | (25,000 | ) |

| At 30 November 2025 | 325,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 325,000 |  |

| At 30 November 2024 | 350,000 |  |

| Fair value at 30 November 2025 is represented by:

£ |

| Valuation in 2025 | 325,000 |  |

LITTLE NIPPERS PROPERTIES LTD (REGISTERED NUMBER: 13745965)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 November 2025

5. | INVESTMENT PROPERTY - continued

| If the property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 306,363 |  | 306,363 |  |

| Investment property was valued on an open market basis on 30 November 2025 by the directors .

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,859 |  | 4,700 |  |

| Taxation and social security | 1,397 |  | 1,945 |  |

| Other creditors | 55,085 |  | 91,698 |  |

64,341 |  | 98,343 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 231,127 |  | 185,290 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 199,691 |  | 166,489 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 238,986 |  | 189,990 |  |

| The bank loan is secured against the property.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 3,751 |  | 8,291 |  |

LITTLE NIPPERS PROPERTIES LTD (REGISTERED NUMBER: 13745965)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 November 2025

9. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 December 2024 | 8,291 |  |

| Utilised during year | (4,540 | ) |

| Balance at 30 November 2025 | 3,751 |  |

10. | RESERVES

| Non

| distributable

| reserve

£ |

| At 1 December 2024 | 35,346 |  |

| Revaluation | (25,000 | ) |

| Deferred tax movement | 4,750 |  |

| At 30 November 2025 | 15,096 |  |

11. | RELATED PARTY DISCLOSURES

| Loans owing to the director on an interest free basis of £54,087 (2024: £90,087) were outstanding at the year end. Loans will be repaid when funds permit.