LITTLE LEAPERS LTD - Filleted accounts

Registered number

13885316

LITTLE LEAPERS LTD

Filleted Accounts

31 July 2025

LITTLE LEAPERS LTD
Registered number:		13885316
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		33,599			38,399
Tangible assets	4		376,786			418,919
			410,385			457,318

Current assets
Debtors	5	107,007			31,303
Cash at bank and in hand		92,369			99,278
		199,376			130,581

Creditors: amounts falling due within one year	6	(733,203)			(944,154)

#NAME?			(533,827)			(813,573)

Total assets less current liabilities			(123,442)			(356,255)

Creditors: amounts falling due after more than one year	7		(14,512)			(14,512)



#NAME?			(137,954)			(370,767)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(137,955)			(370,768)

Shareholders' funds			(137,954)			(370,767)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mihir Shah
Director
Approved by the board on 9 April 2026

LITTLE LEAPERS LTD
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
	Franchise Costs			Over 10 years

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Leasehold land and buildings			over the lease term of 10 years
	Plant and machinery			20% on WDV
	Fixtures, fittings, tools and equipment			20% on WDV
	Office Equipment			20% on WDV
	Motor Vehicle			25% on WDV



	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					34		28


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 August 2024							47,999
	At 31 July 2025							47,999

	Amortisation
	At 1 August 2024							9,600
	Provided during the year							4,800
	At 31 July 2025							14,400

	Net book value
	At 31 July 2025							33,599
	At 31 July 2024							38,399

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	387,633		82,791		77,400		547,824
	Additions	-		20,454		-		20,454
	At 31 July 2025	387,633		103,245		77,400		568,278

	Depreciation
	At 1 August 2024	77,526		29,099		19,350		125,975
	Charge for the year	38,763		12,241		14,513		65,517
	At 31 July 2025	116,289		41,340		33,863		191,492

	Net book value
	At 31 July 2025	271,344		61,905		43,537		376,786
	At 31 July 2024	310,107		53,692		58,050		421,849


5	Debtors					2025		2024
£							£

	Trade debtors					50,538		31,303
	Prepayment					56,469		-
						107,007		31,303


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,103		8,901
	Other creditors					732,100		935,253
						733,203		944,154


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest					14,512		14,512


8	Other information

	LITTLE LEAPERS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Grove House Third Floor,
	55 Lowlands Road
	Harrow
	HA1 3AW