Company registration number 14999606 (England and Wales)
THE LITTLE PROPERTY COMPANY (WIGAN) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2025
31 July 2025
PAGES FOR FILING WITH REGISTRAR
THE LITTLE PROPERTY COMPANY (WIGAN) LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
THE LITTLE PROPERTY COMPANY (WIGAN) LTD
BALANCE SHEET
As At 31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
84,410
-
0
Current assets
Debtors
4
1
1
Cash at bank and in hand
3,457
-
0
3,458
1
Creditors: amounts falling due within one year
5
(89,458)
-
0
Net current (liabilities)/assets
(86,000)
1
Net (liabilities)/assets
(1,590)
1
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(1,591)
-
0
Total equity
(1,590)
1

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

T he members have 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 21 April 2026
Miss K Worswick
Director
Company registration number 14999606 (England and Wales)
THE LITTLE PROPERTY COMPANY (WIGAN) LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2025
- 2 -
1
Accounting policies
Company information

The Little Property Company (Wigan) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 14 Ashford Rise, Wigan, England, WN1 2PT.

1.1
Basis of preparation

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 £.

1.2
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.

1.3
Taxation

Taxation for the period 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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
THE LITTLE PROPERTY COMPANY (WIGAN) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 July 2025
- 3 -
3
Investment property
2025
£
Fair value
At 1 August 2024
-
0
Additions
84,410
At 31 July 2025
84,410
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1
1
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
89,458
-
0
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