ONE LITTLE CHRISTMAS TREE LTD - Filleted accounts

Registered number

13329396

ONE LITTLE CHRISTMAS TREE LTD

Unaudited Filleted Accounts

30 April 2026

ONE LITTLE CHRISTMAS TREE LTD
Registered number:		13329396
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		-			2,000
Tangible assets	4		61,161			5,043
			61,161			7,043

Current assets
Debtors	5	13,817			49,092
Cash at bank and in hand		41,225			54,817
		55,042			103,909

Creditors: amounts falling due within one year	6	(15,113)			(18,989)

Net current assets			39,929			84,920

Net assets			101,090			91,963

Capital and reserves
Called up share capital			4			4
Profit and loss account			101,086			91,959

Shareholders' funds			101,090			91,963

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Riden
Director
Approved by the board on 28 July 2026

ONE LITTLE CHRISTMAS TREE LTD
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			Over 3 years
	Improvements to leasehold			Over 5 years
	Motor Vehicles			Over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Intangible fixed assets							£
	Cost of Franchise:

	Cost
	At 1 May 2025							10,000
	At 30 April 2026							10,000

	Amortisation
	At 1 May 2025							8,000
	Provided during the year							2,000
	At 30 April 2026							10,000

	Net book value
	At 30 April 2026							-
	At 30 April 2025							2,000

	Intangibles are being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Improvements to leasehold		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	-		61,299		9,423		70,722
	Additions	40,561		34,154		-		74,715
	At 30 April 2026	40,561		95,453		9,423		145,437

	Depreciation
	At 1 May 2025	-		59,904		5,775		65,679
	Charge for the year	5,435		10,806		2,356		18,597
	At 30 April 2026	5,435		70,710		8,131		84,276

	Net book value
	At 30 April 2026	35,126		24,743		1,292		61,161
	At 30 April 2025	-		1,395		3,648		5,043


5	Debtors					2026		2025
£							£

	Trade debtors					-		44,520
	Other debtors					13,817		4,572
						13,817		49,092


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					809		2,398
	Taxation and social security costs					6,570		16,302
	Other creditors					7,734		289
						15,113		18,989


7	Other information

	ONE LITTLE CHRISTMAS TREE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Suite 325 Courthill House
	60 Water Lane
	Wilmslow
	Cheshire
	SK9 5AJ