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Company No: 11164657 (England and Wales)

# LITTLE OWL CONSULTING LTD

### Unaudited Financial Statements
For the financial year ended 31 January 2026
Pages for filing with the registrar

LITTLE OWL CONSULTING LTD

## Unaudited Financial Statements

For the financial year ended 31 January 2026

Contents

LITTLE OWL CONSULTING LTD

## COMPANY INFORMATION

For the financial year ended 31 January 2026
LITTLE OWL CONSULTING LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 January 2026

Director | Edward Martin

Registered office | The Old Bakery 12 The Mint
| Church Hill
| Harbledown
| Canterbury
| CT2 9AA
| United Kingdom

Company number | 11164657 (England and Wales)

Accountant | Kreston Reeves LLP
| Suite 2
| Orchard House
| Orchard Street
| Canterbury
| Kent
| CT2 8AR

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LITTLE OWL CONSULTING LTD

For the financial year ended 31 January 2026

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LITTLE OWL CONSULTING LTD (continued)

For the financial year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Little Owl Consulting LTD for the financial year ended 31 January 2026 which comprise the Balance Sheet and the related notes 1 to 9 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Director of Little Owl Consulting LTD, as a body, in accordance with the terms of our engagement letter dated 25 June 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Little Owl Consulting LTD and state those matters that we have agreed to state to the director of Little Owl Consulting LTD, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Little Owl Consulting LTD and its Director as a body for our work or for this report.

It is your duty to ensure that Little Owl Consulting LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Little Owl Consulting LTD. You consider that Little Owl Consulting LTD is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Little Owl Consulting LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR

19 August 2026

LITTLE OWL CONSULTING LTD

## BALANCE SHEET

As at 31 January 2026
LITTLE OWL CONSULTING LTD

## BALANCE SHEET (continued)

As at 31 January 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 64 |  | 129
|  | 64 |  | 129
Current assets |  |  |  |
Debtors | 4 | 0 |  | 491
Cash at bank and in hand | 5 | 58,178 |  | 52,888
|  | 58,178 |  | 53,379
Creditors: amounts falling due within one year | 6 | ( 26,932) |  | ( 28,180)
Net current assets |  | 31,246 |  | 25,199
Total assets less current liabilities |  | 31,310 |  | 25,328
Net assets |  | 31,310 |  | 25,328
Capital and reserves |  |  |  |
Called-up share capital | 7 | 1 |  | 1
Profit and loss account |  | 31,309 |  | 25,327
Total shareholder's funds |  | 31,310 |  | 25,328

For the financial 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.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Little Owl Consulting LTD (registered number: 11164657) were approved and authorised for issue by the Director on 19 August 2026. They were signed on its behalf by:

Edward Martin Director |

LITTLE OWL CONSULTING LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026
LITTLE OWL CONSULTING LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Little Owl Consulting LTD (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Old Bakery 12 The Mint, Church Hill, Harbledown, Canterbury, CT2 9AA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 February 2025 | 452 |  | 452
At 31 January 2026 | 452 |  | 452
Accumulated depreciation |  |  |
At 01 February 2025 | 323 |  | 323
Charge for the financial year | 65 |  | 65
At 31 January 2026 | 388 |  | 388
Net book value |  |  |
At 31 January 2026 | 64 |  | 64
At 31 January 2025 | 129 |  | 129

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Prepayments | 0 |  | 491

#### 5. Cash and cash equivalents

| 2026 |  | 2025
| £ |  | £
Cash at bank and in hand | 58,178 |  | 52,888

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 9 |  | 352
Amounts owed to director | 624 |  | 312
Accruals | 2,564 |  | 2,564
Taxation and social security | 23,735 |  | 24,952
| 26,932 |  | 28,180

#### 7. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1

#### 8. Related party transactions

Transactions with the entity's director

The Company paid dividends of £60,000 (2025: £60,000) to the director during the year.

#### 9. Ultimate controlling party

The company was controlled throughout the year by the director Mr E Martin, by virtue of the fact that he owns the entire issued share capital.