LITTLE ROLLA LTD

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 16117416

		31 December 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		6,333
Tangible Assets	5		28,450

			34,783
CURRENT ASSETS
Stocks	6	28,261
Debtors	7	7,118
Cash at bank and in hand		12,978

		48,357
Creditors: Amounts Falling Due Within One Year	8	(172,483 )

NET CURRENT ASSETS (LIABILITIES)			(124,126 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(89,343 )

NET LIABILITIES			(89,343 )

CAPITAL AND RESERVES
Called up share capital	9		100
Income Statement			(89,443 )

SHAREHOLDERS' FUNDS			(89,343)

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LITTLE ROLLA LTD

Statement of Financial Position (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr T Suleyman

Director

04/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

LITTLE ROLLA LTD is a private company, limited by shares, incorporated in England & Wales, registered number 16117416 . The registered office is 3rd Floor, 9, Hatton Street, London, NW8 8PL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

33%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

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LITTLE ROLLA LTD

Notes to the Financial Statements (continued)

For the Period 4 December 2024 to 31 December 2025

4. Intangible Assets

	Development Costs
	£
Cost
As at 4 December 2024	-
Additions	9,500

As at 31 December 2025	9,500

Amortisation
As at 4 December 2024	-
Provided during the period	3,167

As at 31 December 2025	3,167

Net Book Value
As at 31 December 2025	6,333

As at 4 December 2024	-

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 4 December 2024	-
Additions	42,675

As at 31 December 2025	42,675

Depreciation
As at 4 December 2024	-
Provided during the period	14,225

As at 31 December 2025	14,225

Net Book Value
As at 31 December 2025	28,450

As at 4 December 2024	-

6. Stocks

	31 December 2025
	£
Finished goods	28,261

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LITTLE ROLLA LTD

Notes to the Financial Statements (continued)

For the Period 4 December 2024 to 31 December 2025

7. Debtors

	31 December 2025
	£
Due within one year
Trade debtors	2,917
Other debtors	4,201

	7,118

8. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	12,389
Amounts owed to group undertakings	18,394
Other creditors	141,700

	172,483

9. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	100

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