Little Lillies Designs Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Little Lillies Designs Limited for the year ended 31 January 2026 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the directors of Little Lillies Designs Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Little Lillies Designs Limited and state those matters that we have agreed to state to the directors of Little Lillies Designs Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Little Lillies Designs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Little Lillies Designs Limited . You consider that Little Lillies Designs Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Little Lillies Designs Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Naylor Accountancy Services

31st May 2026

Naylor Accountancy Services Limited

Suite 7, 2 Park Court

Premier Way

Romsey

Hampshire

SO51 9DH

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Little Lillies Designs Limited

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 11472428

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		32,267		36,297
Tangible Assets	5		22,413		25,740

			54,680		62,037
CURRENT ASSETS
Stocks	6	-		2,105
Debtors	7	20,863		23,877
Cash at bank and in hand		124		5,464

		20,987		31,446
Creditors: Amounts Falling Due Within One Year	8	(46,728 )		(55,111 )

NET CURRENT ASSETS (LIABILITIES)			(25,741 )		(23,665 )

TOTAL ASSETS LESS CURRENT LIABILITIES			28,939		38,372

Creditors: Amounts Falling Due After More Than One Year	9		(25,074 )		(30,922 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,258 )		(3,863 )

NET (LIABILITIES)/ASSETS			(393 )		3,587

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(395 )		3,585

SHAREHOLDERS' FUNDS			(393)		3,587

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Little Lillies Designs Limited

Balance Sheet (continued)

As At 31 January 2026

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

O T Lavin

Director

31st May 2026

The notes on pages 4 to 6 form part of these financial statements.

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Little Lillies Designs Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Little Lillies Designs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11472428 . The registered office is Suite 7, 2 Park Court, Premier Way, Romsey, Hampshire, SO51 9DH.

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. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. 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 10 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:

Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance

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 profit or loss.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Little Lillies Designs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	40,300

As at 31 January 2026	40,300

Amortisation
As at 1 February 2025	4,003
Provided during the period	4,030

As at 31 January 2026	8,033

Net Book Value
As at 31 January 2026	32,267

As at 1 February 2025	36,297

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	26,260	36,214	62,474
Additions	-	1,932	1,932

As at 31 January 2026	26,260	38,146	64,406

Depreciation
As at 1 February 2025	13,301	23,433	36,734
Provided during the period	2,592	2,667	5,259

As at 31 January 2026	15,893	26,100	41,993

Net Book Value
As at 31 January 2026	10,367	12,046	22,413

As at 1 February 2025	12,959	12,781	25,740

6. Stocks

	2026	2025
	£	£
Stock	-	2,105

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	6,972	12,881
Other debtors	13,891	10,996

	20,863	23,877

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Little Lillies Designs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,048	7,048
Other creditors	5,207	7,082
Taxation and social security	34,473	40,981

	46,728	55,111

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

	2026	2025
	£	£
Bank loans	25,074	30,922

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Owen Lavin	5,498	21,859	(20,545 )	-	6,812
Mrs Anna Lavin	5,498	21,859	(20,545 )	-	6,812

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors £41,091 (2024 - £67,000) were paid in the year in respect of shares held by the company director's.

12. Controlling Parties

The company's ultimate controlling party are the directors, A Lavin and O Lavin by virtue of their interest in the share capital of the company.

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