06785499falsethat of selling high value corporate discount cards, giving exclusive privileges at leading hotels and retail outlets to clients2025-02-012026-01-31http://www.companieshouse.gov.uk/2025-01-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-01-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-01-31http://www.companieshouse.gov.uk/cd:Director12025-02-012026-01-31http://www.companieshouse.gov.uk/pt:PlantMachinery2026-01-31http://www.companieshouse.gov.uk/pt:SharePremium2025-01-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-01-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-01-31http://www.companieshouse.gov.uk/pt:SharePremium2026-01-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2026-01-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-02-012026-01-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-02-012026-01-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-02-012026-01-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-01-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-01-31http://www.companieshouse.gov.uk/2025-02-012026-01-31http://www.companieshouse.gov.uk/2025-01-31http://www.companieshouse.gov.uk/cd:FRS1022025-02-012026-01-31http://www.companieshouse.gov.uk/2026-01-31http://www.companieshouse.gov.uk/cd:FullAccounts2025-02-012026-01-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-02-012026-01-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 06785499
Little Emperors & Co. Limited
UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 JANUARY 2026
Prepared By:
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU
Little Emperors & Co. Limited
ACCOUNTS
FOR THE YEAR ENDED 31 JANUARY 2026
DIRECTORS
R Masri
REGISTERED OFFICE
10 John Prince's Street
1st Floor
London
England
W1G 0JW
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06785499
ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU
Little Emperors & Co. Limited
ACCOUNTS
FOR THEYEARENDED31 JANUARY 2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Little Emperors & Co. Limited
BALANCE SHEET AT 31 January 2026
20262025
Notes££
FIXED ASSETS
Tangible assets258,50648,375
CURRENT ASSETS
Debtors3182,19562,779
Cash at bank and in hand912,751607,285
1,094,946670,064
CREDITORS: Amounts falling due within one year4210,55676,925
NET CURRENT ASSETS884,390593,139
TOTAL ASSETS LESS CURRENT LIABILITIES942,896641,514
CREDITORS: Amounts falling due after more than one year515310,801
NET ASSETS942,743630,713
CAPITAL AND RESERVES
Called up share capital71,4001,400
Share premium account8169,930169,930
Profit and loss account771,413459,383
SHAREHOLDERS' FUNDS942,743630,713
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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14 July 2026 and signed on their behalf by
.............................
R Masri
Director
Little Emperors & Co. Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JANUARY 2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 25%
1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 all 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. 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. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.
1f. Turnover
Turnover represents selling high value corporate discount cards, giving exclusive privileges at leading hotels and retail outlets to clients, net of value added tax and trade discounts and is recognised when services are rendered.
1g. Statutory Information
Little Emperors & Co. Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number is 06785499 and registered office address is 10 John Prince's Street, 1st Floor, London, England, W1G 0JW.
1h. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments.
Little Emperors & Co. Limited
2. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsTotal
£££
Cost
At 1 February 202578,45031,276109,726
Additions22,0913,66725,758
At 31 January 2026100,54134,943135,484
Depreciation
At 1 February 202534,24727,10461,351
For the year13,9731,65415,627
At 31 January 202648,22028,75876,978
Net Book Amounts
At 31 January 202652,3216,18558,506
At 31 January 202544,2034,17248,375
3. DEBTORS 20262025
££
Amounts falling due within one year
Other debtors159,51062,779
Prepayments22,685-
182,19562,779
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
Taxation and social security141,71211,882
Salaries and wages control1,374-
Directors current account141160
Bank Loan1,4511,451
Other creditors57,66357,663
Pension schemes4,7854,129
Accruals3,4301,640
210,55676,925
Little Emperors & Co. Limited
5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20262025
££
Bank loans (unsecured) >1yr15310,801
15310,801
6. EMPLOYEES
20262025
No.No.
Average number of employees3320
7. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
140,000 Ordinary shares of £0.01 each1,4001,400
1,4001,400
8. SHARE PREMIUM ACCOUNT 20262025
££
Share premium account169,930169,930