ACCOUNTS - Final Accounts preparation

Registered number: 10522470

Any Little Thing Ltd

Financial statements

For the year ended 31 December 2025


Any Little Thing Ltd Registered number:10522470

Balance sheet

As at 31 December 2025

		2025		2024
Note	£	£	£	£

Fixed assets
Tangible assets	4		980		1,223
Current assets
Debtors	5	7,224		7,200
Cash at bank and in hand	6	6,395		3,233
		13,619		10,433
Creditors: amounts falling due within one year	7	(6,841)		(5,797)
Net current assets			6,778		4,636

Net assets			7,758		5,859

Capital and reserves
Called up share capital	100	100
Profit and loss account	7,658	5,759
	7,758	5,859

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board; and were signed on its behalf on 21 July 2026.

Lisa Elliott-Vance

Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1


Any Little Thing Ltd

Notes to the financial statements

For the year ended 31 December 2025

1.	General information

Any Little Thing Limited is a private company limited by shares, incorporated in England and Wales. Its registered office is Suite 19 First Floor Woodland Place, Hurricane Way, Wickford, Essex, England, SS11 8YB .

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the company has transferred the significant risks and rewards of ownership to the buyer;

∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 2


Any Little Thing Ltd

Notes to the financial statements

For the year ended 31 December 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided at the following rates:

				Plant and machinery	-	20%	reducing balance
				Office equipment	-	20%	reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3


Any Little Thing Ltd

Notes to the financial statements

For the year ended 31 December 2025

2.Accounting policies (continued)

2.9

Financial instruments

The company has elected to apply Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, including trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and subsequently carried at amortised cost using the effective interest method, less any impairment provision. Where an arrangement constitutes a financing transaction, whereby payment is deferred beyond normal business terms, it is measured at the present value of future receipts discounted at a market rate of interest. Discounting is omitted where the effect is immaterial.
Impairment of financial assets
Financial assets are assessed for impairment at each reporting date. An impairment loss arises where events subsequent to initial recognition indicate that estimated future cash flows have been adversely affected, and is measured as the difference between the carrying amount and the present value of future cash flows at the original effective interest rate. Where the indicators of impairment subsequently reverse, the impairment loss may be reversed up to the original carrying amount, and is recognised in profit or loss.
Financial liabilities
Financial liabilities and equity instruments are classified according to the substance of their contractual arrangements. An equity instrument is any contract that evidences a residual interest in the assets of the company after deduction of all its liabilities.
Basic financial liabilities, including trade and other payables and bank and other loans, are initially measured at transaction price after transaction costs, or where a financing transaction exists, at the present value of future payments discounted at a market rate of interest. Discounting is omitted where the effect is immaterial. All debt instruments, including trade payables, are subsequently carried at amortised cost using the effective interest method.
Trade payables are classified as current liabilities where payment is due within one year, and as non-current liabilities otherwise.
Derecognition of financial instruments
Financial assets are derecognised when contractual rights to future cash flows expire, are settled, or when the asset and substantially all risks and rewards of ownership are transferred to another party. Where significant risks and rewards are retained, the relevant portion continues to be recognised. Financial liabilities are derecognised when the related contractual obligations are discharged, cancelled or expire.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4


Any Little Thing Ltd

Notes to the financial statements

For the year ended 31 December 2025

4.	Tangible fixed assets

	Plant and machinery	Office equipment	Total
	£	£	£
Cost
At 1 January 2025	2,185	1,187	3,372
At 31 December 2025	2,185	1,187	3,372
Depreciation
At 1 January 2025	1,169	980	2,149
Charge for the year	204	39	243
At 31 December 2025	1,373	1,019	2,392
Net book value
At 31 December 2025	812	168	980
At 31 December 2024	1,016	207	1,223

Debtors

					2025	2024
					£	£


Other debtors	24	-
Prepayments and accrued income	7,200	7,200
	7,224	7,200

6.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	6,395	3,233

Page 5


Any Little Thing Ltd

Notes to the financial statements

For the year ended 31 December 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	172	-
Corporation tax	197	-
Other taxation and social security	-	549
Other creditors	5,932	4,708
Accruals and deferred income	540	540
	6,841	5,797

Page 6