Tiny Hearts Big Futures Limited

Registered number

15061142

Filleted Accounts

31 March 2026

Tiny Hearts Big Futures Limited
Registered number:		15061142
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		13,912			14,210

Current assets
Debtors	4	5,375			5,375
Cash at bank and in hand		29,946			39,836
		35,321			45,211

Creditors: amounts falling due within one year	5	(43,262)			(56,985)

Net current liabilities			(7,941)			(11,774)

Net assets			5,971			2,436

Capital and reserves
Called up share capital			2			2
Profit and loss account			5,969			2,434

Shareholders' funds			5,971			2,436

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.




M Proctor
Director
Approved by the board on 7 May 2026

Tiny Hearts Big Futures Limited
Notes to the Accounts
for the year ended 31 March 2026


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.

	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:

	Plant and machinery	over 10 years

	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.

	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		2026		2025
Number				Number

	Average number of persons employed by the company		15		10


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				14,210
	Additions				1,247
	At 31 March 2026				15,457

	Depreciation
	Charge for the year				1,545
	At 31 March 2026				1,545

	Net book value
	At 31 March 2026				13,912
	At 31 March 2025				14,210


4	Debtors		2026		2025
£				£

	Other debtors		5,375		5,375


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		38,262		6,985
	Other creditors		5,000		50,000
			43,262		56,985


6	Other information

	Tiny Hearts Big Futures Limited is a private company limited by shares and incorporated in England. Its registered office is:
	39b Tape Street
	Cheadle
	Stoke on Trent
	Staffs
	ST10 1ET