Little Halstock Limited 11325636 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is manufacture of furniture Digita Accounts Production Advanced 6.30.9574.0 true false 11325636 2025-01-01 2025-12-31 11325636 2025-12-31 11325636 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2025-12-31 11325636 bus:OrdinaryShareClass2 bus:Non-cumulativeNon-redeemableShares 2025-12-31 11325636 bus:OrdinaryShareClass3 bus:Non-cumulativeNon-redeemableShares 2025-12-31 11325636 bus:OrdinaryShareClass4 bus:Non-cumulativeNon-redeemableShares 2025-12-31 11325636 bus:OrdinaryShareClass5 bus:Non-cumulativeNon-redeemableShares 2025-12-31 11325636 bus:OtherShareClass1 bus:Non-cumulativeNon-redeemableShares 2025-12-31 11325636 bus:OtherShareClass2 bus:Non-cumulativeNon-redeemableShares 2025-12-31 11325636 bus:OtherShareClass3 2025-12-31 11325636 core:RetainedEarningsAccumulatedLosses 2025-12-31 11325636 core:ShareCapital 2025-12-31 11325636 core:HirePurchaseContracts core:CurrentFinancialInstruments 2025-12-31 11325636 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2025-12-31 11325636 core:CurrentFinancialInstruments 2025-12-31 11325636 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 11325636 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 11325636 core:FurnitureFittingsToolsEquipment 2025-12-31 11325636 core:LandBuildings 2025-12-31 11325636 core:MotorVehicles 2025-12-31 11325636 core:PlantMachinery 2025-12-31 11325636 bus:SmallEntities 2025-01-01 2025-12-31 11325636 bus:Audited 2025-01-01 2025-12-31 11325636 bus:FullAccounts 2025-01-01 2025-12-31 11325636 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11325636 bus:RegisteredOffice 2025-01-01 2025-12-31 11325636 bus:Director2 2025-01-01 2025-12-31 11325636 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2025-01-01 2025-12-31 11325636 bus:OrdinaryShareClass2 bus:Non-cumulativeNon-redeemableShares 2025-01-01 2025-12-31 11325636 bus:OrdinaryShareClass3 bus:Non-cumulativeNon-redeemableShares 2025-01-01 2025-12-31 11325636 bus:OrdinaryShareClass4 bus:Non-cumulativeNon-redeemableShares 2025-01-01 2025-12-31 11325636 bus:OrdinaryShareClass5 bus:Non-cumulativeNon-redeemableShares 2025-01-01 2025-12-31 11325636 bus:OtherShareClass1 bus:Non-cumulativeNon-redeemableShares 2025-01-01 2025-12-31 11325636 bus:OtherShareClass2 bus:Non-cumulativeNon-redeemableShares 2025-01-01 2025-12-31 11325636 bus:OtherShareClass3 2025-01-01 2025-12-31 11325636 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11325636 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 11325636 core:LandBuildings 2025-01-01 2025-12-31 11325636 core:MotorVehicles 2025-01-01 2025-12-31 11325636 core:OfficeEquipment 2025-01-01 2025-12-31 11325636 core:PlantMachinery 2025-01-01 2025-12-31 11325636 core:ParentEntities 2025-01-01 2025-12-31 11325636 1 2025-01-01 2025-12-31 11325636 countries:AllCountries 2025-01-01 2025-12-31 11325636 2024-12-31 11325636 core:FurnitureFittingsToolsEquipment 2024-12-31 11325636 core:LandBuildings 2024-12-31 11325636 core:MotorVehicles 2024-12-31 11325636 core:PlantMachinery 2024-12-31 11325636 2024-01-01 2024-12-31 11325636 2024-12-31 11325636 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2024-12-31 11325636 bus:OrdinaryShareClass2 bus:Non-cumulativeNon-redeemableShares 2024-12-31 11325636 bus:OrdinaryShareClass3 bus:Non-cumulativeNon-redeemableShares 2024-12-31 11325636 bus:OrdinaryShareClass4 bus:Non-cumulativeNon-redeemableShares 2024-12-31 11325636 bus:OrdinaryShareClass5 bus:Non-cumulativeNon-redeemableShares 2024-12-31 11325636 bus:OtherShareClass1 bus:Non-cumulativeNon-redeemableShares 2024-12-31 11325636 bus:OtherShareClass2 bus:Non-cumulativeNon-redeemableShares 2024-12-31 11325636 bus:OtherShareClass3 2024-12-31 11325636 core:RetainedEarningsAccumulatedLosses 2024-12-31 11325636 core:ShareCapital 2024-12-31 11325636 core:HirePurchaseContracts core:CurrentFinancialInstruments 2024-12-31 11325636 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2024-12-31 11325636 core:CurrentFinancialInstruments 2024-12-31 11325636 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 11325636 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 11325636 core:FurnitureFittingsToolsEquipment 2024-12-31 11325636 core:LandBuildings 2024-12-31 11325636 core:MotorVehicles 2024-12-31 11325636 core:PlantMachinery 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company registration number: 11325636

Little Halstock Limited
Filleted Annual Report and Financial Statements
for the Year Ended 31 December 2025

Little Halstock Limited

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 10

Little Halstock Limited

(Registration number: 11325636)
Balance Sheet as at 31 December 2025

| Note | 31 December 2025 £ | 31 December 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 435,111 | 431,274
Current assets |  |  |
Stocks |  | 101,781 | 111,781
Debtors | 5 | 154,406 | 84,684
Cash at bank and in hand |  | 1,021,451 | 482,926
|  | 1,277,638 | 679,391
Creditors: Amounts falling due within one year | 6 | (1,051,912) | (463,037)
Net current assets |  | 225,726 | 216,354
Total assets less current liabilities |  | 660,837 | 647,628
Creditors: Amounts falling due after more than one year | 6 | (33,770) | (55,928)
Provisions for liabilities |  |  |
Deferred tax liabilities |  | (71,104) | (71,104)
Net assets |  | 555,963 | 520,596
Capital and reserves |  |  |
Called up share capital | 8 | 400 | 400
Profit and loss account |  | 555,563 | 520,196
Total equity |  | 555,963 | 520,596

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The option not to file the profit and loss account and directors’ report has been taken.

Approved and authorised by the director on 20 March 2026 .

L M Wycherley Director |  |

Little Halstock Limited

Notes to the Financial Statements
for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
Mosterton Cross Works
Mosterton
Beaminster
Dorset
DT8 3HG

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in Sterling (£).

Little Halstock Limited

Notes to the Financial Statements
for the Year Ended 31 December 2025

Turnover recognition

Turnover represents amounts receivable for goods and services net of VAT.
Turnover and costs arising from contracts are recognised in the profit and loss when the outcome of the contract can be estimated reliably. Both turnover and costs are measured by reference to the stage of completion of the contract. The stage of completion of the contract at the end of the reporting period is measured by the proportion of the costs incurred to date where contract activity has taken place to total anticipated costs
When the outcome of a contract can not be reliably estimated turnover is only recognised to the extent that it is probable that the contracts costs will be recovered. All contract costs are then recognised as an expense is incurred.
When it is probable that contract costs will exceed total contract turnover, the expected loss on the contract is recognised as an expense and a corresponding provision recognised for the onerous contract.
Where turnover has been recognised for a partially completed project but not yet invoiced, the amount receivable is recognised within other debtors as amounts recoverable on contracts.
Consideration received in advance of a project is recognised as turnover as the project progresses, with the balance yet to be recognised as turnover included within other creditors as amounts due to customers for contract work.

Tax

The tax expense for the period comprises current tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on timing differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
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 liabilities are presented within provisions for liabilities on the balance sheet.

Tangible assets

Tangible assets are stated at cost, less accumulated depreciation and accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Little Halstock Limited

Notes to the Financial Statements
for the Year Ended 31 December 2025

Depreciation of tangible assets

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | Reducing balance and straight line over 15 years
Plant and machinery | 6.5-25% Reducing balance and straight line basis
Motor vehicles | 25% Straight line basis
Office equipment | 15% Reducing balance and 33% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Raw materials are recognised at cost. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Other creditors include amounts received for contracts in excess of the turnover recognised on those contracts as set out in the turnover recognition policy.

Little Halstock Limited

Notes to the Financial Statements
for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Assets held under hire purchase agreements are capitalised as tangible fixed assets with the future obligation being recognised as a liability. Finance costs are recognised in the Profit and Loss Account calculated at a constant periodic rate of interest over the term of the liability.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year was 18 (2024 - 16).

Little Halstock Limited

Notes to the Financial Statements
for the Year Ended 31 December 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
At 1 January 2025 | 190,516 | 20,456 | 43,919 | 292,873 | 547,764
Additions | 27,761 | 14,848 | 360 | 15,623 | 58,592
Disposals | - | (2,489) | - | - | (2,489)
At 31 December 2025 | 218,277 | 32,815 | 44,279 | 308,496 | 603,867
Depreciation
At 1 January 2025 | 27,269 | 11,258 | 6,894 | 71,069 | 116,490
Charge for the year | 17,047 | 8,987 | 10,980 | 17,103 | 54,117
Eliminated on disposal | - | (1,851) | - | - | (1,851)
At 31 December 2025 | 44,316 | 18,394 | 17,874 | 88,172 | 168,756
Carrying amount
At 31 December 2025 | 173,961 | 14,421 | 26,405 | 220,324 | 435,111
At 31 December 2024 | 163,247 | 9,198 | 37,025 | 221,804 | 431,274

Included within the net book value of land and buildings above is £173,961 (2024 - £163,247) in respect of short leasehold land and buildings.

Little Halstock Limited

Notes to the Financial Statements
for the Year Ended 31 December 2025

5 | Debtors

Current | 31 December 2025 £ | 31 December 2024 £
Trade debtors | 115,649 | 47,141
Prepayments | 23,677 | 22,044
Other debtors | 1,461 | 198
Gross amount due from customers for contract work | 13,619 | 15,301
| 154,406 | 84,684

6 | Creditors

Creditors: amounts falling due within one year

| Note | 31 December 2025 £ | 31 December 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 28,941 | 27,638
Trade creditors |  | 151,180 | 43,506
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9 | 2,422 | 2,422
Taxation and social security |  | 204,660 | 24,387
Accruals and deferred income |  | 64,806 | 12,007
Other creditors |  | 599,903 | 353,077
|  | 1,051,912 | 463,037

Creditors: amounts falling due after more than one year

| Note | 31 December 2025 £ | 31 December 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 33,770 | 55,928

Little Halstock Limited

Notes to the Financial Statements
for the Year Ended 31 December 2025

7 | Loans and borrowings

Current loans and borrowings

| 31 December 2025 £ | 31 December 2024 £
Bank overdrafts | 6,255 | -
Hire purchase contracts | 22,686 | 27,638
| 28,941 | 27,638

Non-current loans and borrowings

| 31 December 2025 £ | 31 December 2024 £
Hire purchase contracts | 33,770 | 55,928

Other borrowings

The hire purchase contracts are secured on the assets they are financing.

Little Halstock Limited

Notes to the Financial Statements
for the Year Ended 31 December 2025

8 | Share capital

Allotted, called up and fully paid shares

| 31 December 2025 | 31 December 2024
| No. | £ | No. | £
Ordinary A shares of £1 each | 120 | 120 | 120 | 120
Ordinary B shares of £1 each | 10 | 10 | 10 | 10
Ordinary C shares of £1 each | 10 | 10 | 10 | 10
Ordinary D shares of £1 each | 30 | 30 | 30 | 30
Ordinary E shares of £1 each | 5 | 5 | 5 | 5
Ordinary F shares of £1 each | 5 | 5 | 5 | 5
Ordinary G shares of £1 each | 20 | 20 | 20 | 20
Growth shares of £1 each | 200 | 200 | 200 | 200
| 400 | 400 | 400 | 400

Rights, preferences and restrictions

Ordinary shares have the following rights, preferences and restrictions:
Ordinary shares are entitled to vote, dividends and return of capital.
Growth shares have the following rights, preferences and restrictions:
Growth shares are entitled to vote if the Growth shares threshold amount is zero, entitled to dividends declared on Growth shares and entitled to capital in excess of the Growth share threshold.

Little Halstock Limited

Notes to the Financial Statements
for the Year Ended 31 December 2025

9 | Related party transactions

Summary of transactions with group companies

The company has taken advantage of the small entity exemption for not disclosing related party transactions conducted under normal market conditions.

10 | Parent and ultimate parent undertaking

The company's immediate parent is Halstock Holdings Limited, incorporated in England.
The most senior parent entity producing publicly available financial statements is Ateliers de France SAS. These financial statements are available upon request from Societe par actions simplifiee, 12, rue du Parc Royal, 75003 Paris.
A copy of the Ateliers de France SAS consolidated financial statements will be filed on Companies House.

11 | Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 23 March 2026 was Joseph Doggrell BSc (Hons) FCA, who signed for and on behalf of Albert Goodman LLP.