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Company No: 12835266 (England and Wales)

# THE LITTLE CLUB LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

THE LITTLE CLUB LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

THE LITTLE CLUB LIMITED

## BALANCE SHEET

As at 31 August 2025
THE LITTLE CLUB LIMITED

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,031 |  | 1,375
|  | 1,031 |  | 1,375
Current assets |  |  |  |
Debtors | 4 | 4,305 |  | 6,638
Cash at bank and in hand |  | 1,938 |  | 88
|  | 6,243 |  | 6,726
Creditors: amounts falling due within one year | 5 | ( 6,622) |  | ( 6,177)
Net current (liabilities)/assets |  | (379) |  | 549
Total assets less current liabilities |  | 652 |  | 1,924
Creditors: amounts falling due after more than one year | 6 | ( 12,500) |  | ( 10,000)
Net liabilities |  | ( 11,848) |  | ( 8,076)
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | ( 11,948 ) |  | ( 8,176 )
Total shareholder's deficit |  | ( 11,848) |  | ( 8,076)

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Little Club Limited (registered number: 12835266) were approved and authorised for issue by the Director on 05 June 2026. They were signed on its behalf by:

Ms M Knyvett Director |

THE LITTLE CLUB LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
THE LITTLE CLUB LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

The Little Club Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Old Library Chambers, 21 Chipper Lane, Salisbury, Wiltshire, SP1 1BG, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of The Little Club Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Going concern

The financial statements have been prepared on a going concern basis.
The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

##### Turnover

Turnover represents activities and events organised throughout the year. Income is recognised on an accruals basis once the activities and events have taken place.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset on a reducing balance basis over its expected useful life, as follows:

Fixtures and fittings | 25 % reducing balance
Office equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the statement of income and retained earnings.

##### Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured at transaction price less any provision for debtors that are considered by the director to be doubtful.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

#####

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 September 2024 | 1,300 |  | 1,167 |  | 2,467
At 31 August 2025 | 1,300 |  | 1,167 |  | 2,467
Accumulated depreciation |  |  |  |  |
At 01 September 2024 | 325 |  | 767 |  | 1,092
Charge for the financial year | 244 |  | 100 |  | 344
At 31 August 2025 | 569 |  | 867 |  | 1,436
Net book value |  |  |  |  |
At 31 August 2025 | 731 |  | 300 |  | 1,031
At 31 August 2024 | 975 |  | 400 |  | 1,375

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 40 |  | 0
Amounts owed by director | 32 |  | 2,528
Deferred tax asset | 3,383 |  | 2,215
Corporation tax | 850 |  | 1,895
| 4,305 |  | 6,638

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Accruals and deferred income | 6,622 |  | 5,460
Taxation and social security | 0 |  | 717
| 6,622 |  | 6,177

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other loans | 12,500 |  | 10,000

#### 7. Related party transactions

Included within debtors is £32 (2024: £2,528) due from the director. This balance has been cleared subsequent to the year end.