Little Hoian Ltd 15106787 true 2024-09-01 2025-08-31 2025-08-31 The principal activity of the company is that of a licensed restaurant Digita Accounts Production Advanced 6.30.9574.0 true 15106787 2024-09-01 2025-08-31 15106787 2025-08-31 15106787 core:RetainedEarningsAccumulatedLosses 2025-08-31 15106787 core:ShareCapital 2025-08-31 15106787 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 15106787 core:Goodwill 2025-08-31 15106787 core:OtherPropertyPlantEquipment 2025-08-31 15106787 bus:SmallEntities 2024-09-01 2025-08-31 15106787 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 15106787 bus:FilletedAccounts 2024-09-01 2025-08-31 15106787 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15106787 bus:Director1 2024-09-01 2025-08-31 15106787 bus:EntityHasNeverTraded 2024-09-01 2025-08-31 15106787 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15106787 core:Goodwill 2024-09-01 2025-08-31 15106787 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 15106787 countries:EnglandWales 2024-09-01 2025-08-31 15106787 2023-08-31 2024-08-31 15106787 2024-08-31 15106787 core:RetainedEarningsAccumulatedLosses 2024-08-31 15106787 core:ShareCapital 2024-08-31 15106787 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 iso4217:GBP xbrli:pure

Registration number: 15106787

Little Hoian Ltd
Annual Report and Unaudited Financial Statements
For The Year Ended 31 August 2025

Little Hoian Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Little Hoian Ltd

(Registration number: 15106787)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |  |  |
Intangible assets | 3 |  | 9,000 |  | -
Tangible assets | 4 |  | 29,094 |  | -
|  |  | 38,094 |  | -
Current assets |  |  |  |  |
Stocks | 5 | 5,000 |  | - |
Debtors | 6 | 15,593 |  | 100 |
Cash at bank and in hand |  | 91,173 |  | - |
|  | 111,766 |  | 100 |
Creditors: Amounts falling due within one year | 7 | (127,970) |  | - |
Net current (liabilities)/assets |  |  | (16,204) |  | 100
Net assets |  |  | 21,890 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 21,790 |  | - |
Total equity |  |  | 21,890 |  | 100

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 April 2026 and signed on its behalf by:

......................................... Mr G Chappell Director

Little Hoian Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 August 2025

1 | 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.
The presentation currency is £ sterling.

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.
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.

Tangible assets

Tangible assets are stated in the balance sheet 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.

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:

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:

Little Hoian Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 August 2025

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. 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.

Share capital

Ordinary shares are classified as equity.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 2).

3 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
Additions acquired separately | 10,000 | 10,000
At 31 August 2025 | 10,000 | 10,000
Amortisation
Amortisation charge | 1,000 | 1,000
At 31 August 2025 | 1,000 | 1,000
Carrying amount
At 31 August 2025 | 9,000 | 9,000

Little Hoian Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 August 2025

4 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
Additions | 34,230 | 34,230
At 31 August 2025 | 34,230 | 34,230
Depreciation
Charge for the year | 5,136 | 5,136
At 31 August 2025 | 5,136 | 5,136
Carrying amount
At 31 August 2025 | 29,094 | 29,094

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 5,000 | -

6 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 10,083 | -
Other debtors | 5,510 | 100
| 15,593 | 100

7 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 5,291 | -
Taxation and social security | 5,424 | -
Other creditors | 117,255 | -
| 127,970 | -