REGISTERED NUMBER: 12028175 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

LITTLE ISLANDS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Richard McGregor Benson

Valerie Benson

REGISTERED OFFICE:

Vivary Buildings

11 Spring Lane

COLNE

Lancashire

BB8 9BD

REGISTERED NUMBER:

12028175 (England and Wales)

ACCOUNTANTS:

G & C Professionals Limited

trading as Graham & Company

Chartered Certified Accountants

Cleveland House

1-10 Sitwell Street

KINGSTON UPON HULL

East Yorkshire

HU8 7BE

FIXED ASSETS

Tangible assets

4

1,340

2,800

CURRENT ASSETS

Debtors

5

88,749

71,527

Cash at bank

6,348

-

95,097

71,527

CREDITORS

Amounts falling due within one year

6

68,403

33,696

NET CURRENT ASSETS

26,694

37,831

TOTAL ASSETS LESS CURRENT LIABILITIES

28,034

40,631

CREDITORS

Amounts falling due after more than one year

7

22,208

35,964

NET ASSETS

5,826

4,667

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

5,726

4,567

SHAREHOLDERS' FUNDS

5,826

4,667

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

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

The directors acknowledge their 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

Richard McGregor Benson - Director

Valerie Benson - Director

1.	STATUTORY INFORMATION

LITTLE ISLANDS LIMITED 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

15% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

9,000

1,199

10,199

DEPRECIATION

At 1 October 2024

6,350

1,049

7,399

Charge for year

1,350

110

1,460

At 30 September 2025

7,700

1,159

8,859

NET BOOK VALUE

At 30 September 2025

1,300

40

1,340

At 30 September 2024

2,650

150

2,800

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,116

19,336

Amounts owed by related company

65,956

40,270

VAT

4,677

11,921

88,749

71,527

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

5,579

5,954

Other loans (see note 8)

6,987

8,177

Trade creditors

47,827

18,253

Corporation tax

615

412

Other creditors

7,395

-

Accrued expenses

-

900

68,403

33,696

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

22,208

27,787

Other loans (see note 8)

-

8,177

22,208

35,964

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans payable in more than five years

-

4,611

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

512

Bank loans payable in less

than one year

5,579

5,442

Other loans - less than 1 yr

6,987

8,177

12,566

14,131

Amounts falling due between one and two years:

Bank loans payable in one to two years

5,720

5,579

Amounts falling due between two and five years:

Bank loans payable in two to five years

16,488

17,597

Other loans - 2-5 years

-

8,177

16,488

25,774

Amounts falling due in more than five years:

Repayable by instalments

Bank loans payable in more than five years

-

4,611

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 October 2024

4,567

Profit for the year

1,159

At 30 September 2025

5,726