Little Heartbeats iXBRL

Company Registration Number: 10917124

Little Heartbeats

(A company limited by guarantee, not having a share capital)

Unaudited Financial Statements

for the financial period ended 26 August 2025

Little Heartbeats

(A company limited by guarantee, not having a share capital)

DIRECTORS AND OTHER INFORMATION


Directors	Ciara Curran
	Joanne Farrar (Resigned 8 August 2025)
	Davinia Watson
	Rebecca Burgess
	Hannah Baker (Appointed 8 August 2025)


Company Registration Number	10917124


Registered Office	8-10 Gatley Road
	Cheadle
	Cheshire
	SK8 1PY


Accountants	Langers
	Chartered Certified Accountants
	8-10 Gatley Road
	Cheadle
	Cheshire
	SK8 1PY

Little Heartbeats

(A company limited by guarantee, not having a share capital)

Company Registration Number: 10917124

STATEMENT OF FINANCIAL POSITION

as at 26 August 2025

		2025	2024
	Notes	£	£

Current Assets

Cash and cash equivalents

4,308

5,228

Creditors: amounts falling due within one year

(4,550)

(4,278)

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Net Current (Liabilities)/Assets

(242)

950

─────────

Total Assets less Current Liabilities

(242)

950

═════════

Reserves

Retained (deficit)/surplus

(242)

950

─────────

Equity attributable to owners of the company

(242)

950

═════════

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 taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial period ended 26 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 26 August 2026 and signed on its behalf by



________________________________
Ciara Curran
Director

Little Heartbeats

NOTES TO THE FINANCIAL STATEMENTS

for the financial period ended 26 August 2025

General Information

Little Heartbeats is a company limited by guarantee incorporated and registered in England. The registered number of the company is 10917124. The registered office of the company is 8-10 Gatley Road, Cheadle, Cheshire, SK8 1PY. The principal activity of the company is Promoting the awareness of and understanding PPROM in pregnancy. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 26 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

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.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Period of financial statements

The financial statements are for the 11 month 30 days period ended 26 August 2025.

Employees

The average monthly number of employees, including directors, during the financial period was 4, (2024 - 4).

2025

2024

Number

Number

Directors

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5.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	170	228
	Directors' current accounts	3,420	3,108
	Accruals	960	942
		─────────	─────────
		4,550	4,278
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial period-ended 26 August 2025.

Directors' advances, credits and guarantees

At 26 August 2025 the company owed director C Curran £3,420 (2024 - £3,108). No interest has been charged to the company in respect of these loans which are repayable on demand and classified in creditors due within one year.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial period-end.

Limited by guarantee

Little Heartbeats is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.