Littlecourt Cottages Limited - Filleted accounts

Registered number

04909668

Littlecourt Cottages Limited

Unaudited Filleted Accounts

31 October 2025

Littlecourt Cottages Limited
Registered number:		04909668
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		22,937			28,462

Current assets
Debtors	5	10,870			6,516
Cash at bank and in hand		389,124			350,611
		399,994			357,127

Creditors: amounts falling due within one year	6	(80,946)			(65,710)

Net current assets			319,048			291,417

Total assets less current liabilities			341,985			319,879


Provisions for liabilities			(3,574)			(4,685)


Net assets			338,411			315,194

Capital and reserves
Called up share capital			112			112
Profit and loss account			338,299			315,082

Shareholders' funds			338,411			315,194

The director is 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 director acknowledges his 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.




S B Kussman
Director
Approved by the board on 1 May 2026

Littlecourt Cottages Limited
Notes to the Accounts
for the year ended 31 October 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). The financial statements are presented in sterling which is the functional currency of the and are rounded to the nearest £.

	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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the holiday.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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 5 years
	Plant and machinery			25 % reducing balance
	Motor vehicles			over 5 years

	Debtors and creditors receivable/payable within one year
	Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss account in other administrative expenses.

	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.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		5


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 November 2024							25,000
	At 31 October 2025							25,000

	Amortisation
	At 1 November 2024							25,000
	At 31 October 2025							25,000

	Net book value
	At 31 October 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	28,161		190,148		18,774		237,083
	Additions	1,592		422		-		2,014
	At 31 October 2025	29,753		190,570		18,774		239,097

	Depreciation
	At 1 November 2024	23,672		166,175		18,774		208,621
	Charge for the year	1,441		6,098		-		7,539
	At 31 October 2025	25,113		172,273		18,774		216,160

	Net book value
	At 31 October 2025	4,640		18,297		-		22,937
	At 31 October 2024	4,489		23,973		-		28,462


5	Debtors					2025		2024
£							£

	Trade debtors					3,665		1,319
	Other debtors					7,205		5,197
						10,870		6,516


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

	Trade creditors					4,665		1,365
	Taxation and social security costs					11,340		10,738
	Other creditors					64,941		53,607
						80,946		65,710


7	Other information

	Littlecourt Cottages Limited is a private company limited by shares and incorporated in England. Its registered office is:

	5 Providence Court
	Pynes Hill
	Exeter
	Devon
	EX2 5JL