| REGISTERED NUMBER: |
| LITTLE LIVES UK TRADING LTD |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| REGISTERED NUMBER: |
| LITTLE LIVES UK TRADING LTD |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| LITTLE LIVES UK TRADING LTD (REGISTERED NUMBER: 10591110) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| LITTLE LIVES UK TRADING LTD |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Lake House |
| 2 Port Way |
| Port Solent |
| Portsmouth |
| Hampshire |
| PO6 4TY |
| LITTLE LIVES UK TRADING LTD (REGISTERED NUMBER: 10591110) |
| BALANCE SHEET |
| 31 MARCH 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| RESERVES |
| Income and expenditure account |
| 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 surplus or deficit 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 were approved by the Board of Directors and authorised for issue on |
| LITTLE LIVES UK TRADING LTD (REGISTERED NUMBER: 10591110) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 1. | STATUTORY INFORMATION |
| Little Lives UK Trading Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Cost includes the original purchase price and any costs directly attributable to bringing the asset into use, such as delivery, installation, and professional fees. Subsequent expenditure is capitalised only when it is probable that future economic benefits associated with the item will flow to the entity and the cost can be measured reliably. All other repairs and maintenance are expensed as incurred. |
| All assets are recorded at cost. Items below £500 are not capitalised. |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated |
| useful life. |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated |
| useful life. |
| Plant and machinery etc - 33% on cost, 20% on cost and 20% on reducing balance |
| At each reporting date, the entity assesses whether there is any indication that a tangible fixed assets may be impaired. If such an indication exists, the recoverable amount of the asset is estimated. The recoverable amount is the higher of fair value less costs to sell and value in use. |
| Financial instruments |
| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares. |
| Trade and other debtors |
| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment |
| Cash and cash equivalents |
| Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities. |
| Trade and other creditors |
| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method |
| LITTLE LIVES UK TRADING LTD (REGISTERED NUMBER: 10591110) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| The company is a wholly owned subsidiary of a UK registered charity. It has entered into a deed of |
| covenant to donate all of its distributable profits to the parent charity. |
| Corporation tax is provided on taxable profits at the applicable UK tax rates. However, due to the deed of covenant, the company donates all of its profits to the parent charity, thereby reducing its current tax liability to nil. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Where the company has no expectation of retaining profits and has no taxable temporary differences, no deferred tax is recognised. |
| Gift Aid and covenant donations are accounted for as distributions when the obligation to make the payment is established and the amount can be measured reliably. These are not treated as expenses in the profit and loss account. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to surplus or deficit 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 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Motor | Computer |
| fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 April 2025 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31 March 2026 |
| DEPRECIATION |
| At 1 April 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| LITTLE LIVES UK TRADING LTD (REGISTERED NUMBER: 10591110) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment |
| and are repayable on demand. |
| 7. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2026 | 2025 |
| £ | £ |
| Within one year |
| Between one and five years |
| In more than five years |
| 8. | ULTIMATE CONTROLLING PARTY |
| The immediate parent charity is Little Lives UK |
| Registered company number: 10591110 (England and Wales) |
| Registered charity number: 1171884 |
| Registered office: |
| Unit E10 |
| Arena Enterprise Centre |
| 9 Nimrod Way |
| Wimborne |
| Dorset |
| BH21 7WH |
| The entity will pay out all it's profits to the ultimate controlling party as prescribed within the entity's |
| articles of association. |