Company Registration No. SC808797 (Scotland)
Little Ceo Trading Ltd
Unaudited accounts
for the year ended 30 April 2026
Little Ceo Trading Ltd
Unaudited accounts
Contents
Little Ceo Trading Ltd
Company Information
for the year ended 30 April 2026
Company Number
SC808797 (Scotland)
Registered Office
59 Balgraybank Street
Glasgow
Lanarkshire
G21 4XH
Scotland
Accountants
J3 Accountants
128 City Road
London
EC1V 2NX
Little Ceo Trading Ltd
Statement of financial position
as at 30 April 2026
Tangible assets
52,034
28,635
Cash at bank and in hand
8,170
23,724
Creditors: amounts falling due within one year
(294,301)
(122,192)
Net current liabilities
(149,584)
(41,268)
Net liabilities
(97,550)
(12,633)
Profit and loss account
(97,550)
(12,633)
Shareholders' funds
(97,550)
(12,633)
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 May 2026 and were signed on its behalf by
Haroun Rashid
Director
Company Registration No. SC808797
Little Ceo Trading Ltd
Notes to the Accounts
for the year ended 30 April 2026
Little Ceo Trading Ltd is a private company, limited by shares, registered in Scotland, registration number SC808797. The registered office is 59 Balgraybank Street, Glasgow, Lanarkshire, G21 4XH, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
5 years
Computer equipment
5 years
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Stock at year end is based on monthly average across the period.
Little Ceo Trading Ltd
Notes to the Accounts
for the year ended 30 April 2026
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2025
17,490
18,062
241
35,793
Additions
35,251
2,694
253
38,198
At 30 April 2026
52,741
20,756
494
73,991
At 1 May 2025
3,498
3,612
48
7,158
Charge for the year
10,548
4,152
99
14,799
At 30 April 2026
14,046
7,764
147
21,957
At 30 April 2026
38,695
12,992
347
52,034
At 30 April 2025
13,992
14,450
193
28,635
Amounts falling due within one year
Other debtors
12,200
7,200
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
9,722
-
Taxes and social security
378
-
Loans from directors
282,336
120,755
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).