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Registration number: 11073457

Lottie's Frome Ltd
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Lottie's Frome Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Lottie's Frome Ltd

Company Information

Director | C S A E Evans

Registered office | 23 Catherine Street Frome Somerset BA11 1DB

Accountants | Burton Sweet Limited Chartered Accountants and Business Advisors Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

Lottie's Frome Ltd

(Registration number: 11073457)
Balance Sheet
30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 14,442 | 19,255
Current assets |  |  |
Stocks | 5 | 11,000 | 9,720
Debtors | 6 | 379,995 | 395,012
Cash at bank and in hand |  | 11,911 | 230
|  | 402,906 | 404,962
Creditors: Amounts falling due within one year | 7 | (499,768) | (519,942)
Net current liabilities |  | (96,862) | (114,980)
Total assets less current liabilities |  | (82,420) | (95,725)
Creditors: Amounts falling due after more than one year | 7 | (53,817) | (79,556)
Net liabilities |  | (136,237) | (175,281)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (136,337) | (175,381)
Shareholders' deficit |  | (136,237) | (175,281)

Lottie's Frome Ltd

(Registration number: 11073457)
Balance Sheet
30 November 2025

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 August 2026

......................................... C S A E Evans Director

Lottie's Frome Ltd

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
23 Catherine Street
Frome
Somerset
BA11 1DB

These financial statements were authorised for issue by the director on 3 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis due to the ongoing support of the directors.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Lottie's Frome Ltd

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & Fittings | 4 years straight line
Computer Equipment | 4 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers and are recognised at transaction price. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Lottie's Frome Ltd

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 30 (2024 - 30).

Lottie's Frome Ltd

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

4 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 December 2024 | 74,812 | 1,028 | 75,840
At 30 November 2025 | 74,812 | 1,028 | 75,840
Depreciation
At 1 December 2024 | 55,706 | 879 | 56,585
Charge for the year | 4,776 | 37 | 4,813
At 30 November 2025 | 60,482 | 916 | 61,398
Carrying amount
At 30 November 2025 | 14,330 | 112 | 14,442
At 30 November 2024 | 19,106 | 149 | 19,255

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 11,000 | 9,720

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 9,494 | 13,085
Other debtors | 349,092 | 362,237
Prepayments | 21,409 | 19,690
| 379,995 | 395,012

Lottie's Frome Ltd

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 166,412 | 273,203
Trade creditors |  | 66,411 | 69,894
Taxation and social security |  | 109,293 | 97,249
Accruals and deferred income |  | 1,400 | 2,200
Other creditors |  | 156,252 | 77,396
|  | 499,768 | 519,942

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 53,817 | 79,556

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 3,261 | 5,667
Other borrowings | 50,556 | 73,889
| 53,817 | 79,556

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 10,000 | 10,000
Bank overdrafts | - | 2,133
Other borrowings | 156,412 | 261,070
| 166,412 | 273,203

Lottie's Frome Ltd

Notes to the Unaudited Financial Statements
Year Ended 30 November 2025

9 | Related party transactions

2025 | At 1 December 2024 £ | At 30 November 2025 £
Directors overdrawn loan account | 19,472 | 19,472