Little Wheels 2025 Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16211491

		2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		8,000
Tangible Assets	5		667

			8,667
CURRENT ASSETS
Cash at bank and in hand		1,663

		1,663
NET CURRENT ASSETS (LIABILITIES)			1,663

TOTAL ASSETS LESS CURRENT LIABILITIES			10,330

Creditors: Amounts Falling Due After More Than One Year	6		(25,712 )

NET LIABILITIES			(15,382 )

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			(15,383 )

SHAREHOLDERS' FUNDS			(15,382)

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ian Thurley

Director

14/05/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Little Wheels 2025 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16211491 . The registered office is 36a Richmond Road, Upton, Pontefract, WF9 1HP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 3 years.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are online accounts and the IP which are amortised to the profit and loss account over its estimated economic life of 3 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

3 years straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 27 January 2025	-	-	-
Additions	8,000	4,000	12,000

As at 31 January 2026	8,000	4,000	12,000

Amortisation
As at 27 January 2025	-	-	-
Provided during the period	2,667	1,333	4,000

As at 31 January 2026	2,667	1,333	4,000

Net Book Value
As at 31 January 2026	5,333	2,667	8,000

As at 27 January 2025	-	-	-

Page 2

Page 3

Little Wheels 2025 Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 27 January 2025	-
Additions	1,000

As at 31 January 2026	1,000

Depreciation
As at 27 January 2025	-
Provided during the period	333

As at 31 January 2026	333

Net Book Value
As at 31 January 2026	667

As at 27 January 2025	-

6. Creditors: Amounts Falling Due After More Than One Year

	2026
	£
Other creditors	25,712

7. Share Capital

	2026
	£
Allotted, Called up and fully paid	1