Little Bean Cafe Billingshurst Limited

Registered number

12389656

Filleted Accounts

30 January 2026

Little Bean Cafe Billingshurst Limited
Registered number:		12389656
Balance Sheet
as at 30 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		226,229			2,738

Current assets
Stocks		2,500			2,030
Debtors	4	10,287			17,164
Cash at bank and in hand		3,316			711
		16,103			19,905

Creditors: amounts falling due within one year	5	(10,967)			(11,799)

Net current assets			5,136			8,106

Total assets less current liabilities			231,365			10,844

Creditors: amounts falling due after more than one year	6		(226,284)			(1,977)



Net assets			5,081			8,867

Capital and reserves
Called up share capital			10			10
Profit and loss account			5,071			8,857

Shareholder's funds			5,081			8,867

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 member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.




Mrs Tracey-Jane Smith
Director
Approved by the board on 28 May 2026

Little Bean Cafe Billingshurst Limited
Notes to the Accounts
for the year ended 30 January 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:

	Freehold buildings			Not being depreciated
	Leasehold land and buildings			over the lease term
	Plant and equipment			over 4 years straight line
	Fixtures and fittings			over 5 years straight line
	Motor vehicles			over 4 years reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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							16		15


3	Tangible fixed assets
		Freehold property		Leasehold property		Plant and machinery etc		Motor vehicles		Total
£			£		£		£		£
	Cost
	At 31 January 2025	-		7,876		13,122		4,250		25,248
	Additions	214,076		-		11,397		-		225,473
	Disposals	-		(7,876)		(9,174)		-		(17,050)
	At 30 January 2026	214,076		-		15,345		4,250		233,671

	Depreciation
	At 31 January 2025	-		7,876		11,505		3,129		22,510
	Charge for the year	-		-		1,702		280		1,982
	On disposals	-		(7,876)		(9,174)		-		(17,050)
	At 30 January 2026	-		-		4,033		3,409		7,442

	Net book value
	At 30 January 2026	214,076		-		11,312		841		226,229
	At 30 January 2025	-		-		1,617		1,121		2,738


4	Debtors							2026		2025
£									£

	Trade debtors							10,277		9,573
	Other debtors							10		7,591
								10,287		17,164


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

	Bank loans and overdrafts							1,764		4,000
	Trade creditors							149		-
	Taxation and social security costs							5,432		6,663
	Other creditors							3,622		1,136
								10,967		11,799


6	Creditors: amounts falling due after one year							2026		2025
£									£

	Bank loans							145,909		1,977
	Other creditors							80,375		-
								226,284		1,977


7	Loans							2026		2025
£									£
	Creditors include:
	Instalments falling due for payment after more than five years							132,592		-


	Secured bank loans							145,909		-

	A charge is secured against the property.


8	Other information

	Little Bean Cafe Billingshurst Limited is a private company limited by shares and incorporated in England. Its registered office is:
	35 High Street
	Billingshurst
	West Sussex
	RH14 9PP