REGISTERED NUMBER: 11971637 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Little Book of Locals Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L N Sewell

REGISTERED OFFICE:

Unit 3 The Barn

2 Oakleigh Grove

Cliffe Woods

Rochester

Kent

ME3 8GY

REGISTERED NUMBER:

11971637 (England and Wales)

ACCOUNTANTS:

Skyfire Accountancy Ltd

The Old Rectory

Springhead Road

Northfleet

Kent

DA11 8HN

FIXED ASSETS

Tangible assets

5

-

251

CURRENT ASSETS

Debtors

9,132

32,172

Cash at bank

1,200

150

10,332

32,322

CREDITORS

Amounts falling due within one year

7,032

28,086

NET CURRENT ASSETS

3,300

4,236

TOTAL ASSETS LESS CURRENT LIABILITIES

3,300

4,487

CREDITORS

Amounts falling due after more than one year

(4,481

)

(8,314

)

PROVISIONS FOR LIABILITIES

-

(48

)

NET LIABILITIES

(1,181

)

(3,875

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,281

)

(3,975

)

SHAREHOLDERS' FUNDS

(1,181

)

(3,875

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

Mrs L N Sewell - Director

1.	STATUTORY INFORMATION

Little Book of Locals Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The accounts have not been prepared on a going concern basis as the company ceased trading during the year.

Turnover

Sales comprise the fair value of the consideration received or receivable for the sale of goods / and / rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

Revenue from the sale of services is recognised at the point at which those services have been provided to the customer. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

4,776

Disposals

(4,776

)

At 30 April 2025

-

DEPRECIATION

At 1 May 2024

4,525

Eliminated on disposal

(4,525

)

At 30 April 2025

-

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

251

6.	RELATED PARTY DISCLOSURES

During the period the company received £4,815 of repayments of a loan to a company under the control of one of the directors. No interest has been charged on the loan.

At the end of the period the amount outstanding was £9,132 (2024: £13,947).

The loan is included within debtors due within one year and is repayable on demand.

During the period the company borrowed £490 from a director. At the end of the period the amount owed to directors was £490 (2024 : £0).

The loan is included within creditors due within one year, is free of interest and repayable on demand.