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Registration number: 15850749

LittleGemsLindford Ltd
Unaudited Financial Statements - Companies house filing
for the Period from 22 July 2024 to 31 July 2025

LittleGemsLindford Ltd

(Registration number: 15850749)
Statement of Financial Position as at 31 July 2025

| Note | 2025 £
Fixed assets |  |
Intangible assets | 4 | 45,392
Tangible assets | 5 | 1,020
|  | 46,412
Current assets |  |
Debtors | 6 | 4,782
Cash at bank and in hand |  | 19,807
|  | 24,589
Creditors: Amounts falling due within one year | 7 | (76,147)
Net current liabilities |  | (51,558)
Net liabilities |  | (5,146)
Capital and reserves |  |
Called up share capital |  | 1
Profit and loss account |  | (5,147)
Shareholders' deficit |  | (5,146)

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 16 April 2026

......................................... Ms M Szymanska-Queiroz Director |  |

LittleGemsLindford Ltd

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 July 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: Little Gems Pre-School, Lindford Methodist Church Hall, Lindford, GU35 0RG, United Kingdom.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, 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 income 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.

Tangible assets

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

LittleGemsLindford Ltd

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 July 2025

Depreciation

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
Office equipment | 25% reducing balance
Plant and machinery | 25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | over 5 years

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

LittleGemsLindford Ltd

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 July 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 5.

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
Additions acquired separately | 55,582 | 55,582
At 31 July 2025 | 55,582 | 55,582
Amortisation
Amortisation charge | 10,190 | 10,190
At 31 July 2025 | 10,190 | 10,190
Carrying amount
At 31 July 2025 | 45,392 | 45,392

5 | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
Additions | 798 | 491 | 1,289
At 31 July 2025 | 798 | 491 | 1,289
Depreciation
Charge for the period | 166 | 103 | 269
At 31 July 2025 | 166 | 103 | 269
Carrying amount
At 31 July 2025 | 632 | 388 | 1,020

6 | Debtors

| 2025 £
Other debtors | 4,782
| 4,782

LittleGemsLindford Ltd

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 July 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Taxation and social security | 4,304
Accruals and deferred income | 11,888
Other creditors | 59,955
| 76,147

8 | Related party transactions

Transactions with the director

2025 | At 22 July 2024 £ | Advances to director £ | At 31 July 2025 £
Ms M Szymanska-Queiroz
| - | 4,782 | 4,782

Summary of transactions with other related parties

The director and shareholder of the company is the majority shareholder of LittleGemsAldershot Limited.
At the year end, creditors includes an amount of £59,955 (2024 - £55,709) owed to LittleGemsAldershot Limited by the company. The loan is repayable by October 2030.

9 | Going concern

The financial statements have been prepared on a going concern basis due to the continuing support of the director.