Littlechild & Haley Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 16141254 (England and Wales)

LITTLECHILD & HALEY LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P S Haley

D M Littlechild

REGISTERED OFFICE:

33 Cathedral Road

Pontcanna

Cardiff

CF11 9HB

REGISTERED NUMBER:

16141254 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

1,699

1,088

CURRENT ASSETS

Debtors

5

13,002

34,190

Cash at bank

44,679

7,309

57,681

41,499

CREDITORS

Amounts falling due within one year

6

25,711

21,254

NET CURRENT ASSETS

31,970

20,245

TOTAL ASSETS LESS CURRENT LIABILITIES

33,669

21,333

PROVISIONS FOR LIABILITIES

327

-

NET ASSETS

33,342

21,333

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

33,242

21,233

SHAREHOLDERS' FUNDS

33,342

21,333

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th July 2026 and were signed on its behalf by:

D M Littlechild - Director

1.	STATUTORY INFORMATION

Littlechild & Haley Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

50% on cost, 33% on cost and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st April 2025

1,326

Additions

1,142

At 31st March 2026

2,468

DEPRECIATION

At 1st April 2025

238

Charge for year

531

At 31st March 2026

769

NET BOOK VALUE

At 31st March 2026

1,699

At 31st March 2025

1,088

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

9,921

34,190

Other debtors

315

-

Prepayments

2,766

-

13,002

34,190

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

209

-

Corporation Tax

10,530

6,010

Social security and other taxes

2,417

-

VAT

8,784

6,121

Directors' current accounts

624

9,123

Accrued expenses

3,147

-

25,711

21,254

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

50

Ordinary A

£1

50

Ordinary B

£1

50

100

The following shares were issued during the year for cash at par :

50 Ordinary A shares of £1

50 Ordinary B shares of £1