REGISTERED NUMBER: 04408968 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LITTLE KNOCKS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C Buck

D Buck

M Buck

T Young

REGISTERED OFFICE:

10 Beech Court

Wokingham Road

Hurst

Berkshire

RG10 0RQ

REGISTERED NUMBER:

04408968 (England and Wales)

ACCOUNTANTS:

Vernon Gosling Friday Limited

10 Beech Court

Wokingham Road

Hurst

Reading

Berkshire

RG10 0RQ

FIXED ASSETS

Intangible assets

3

-

800

Tangible assets

4

15,062

36,264

15,062

37,064

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

5

53,128

36,771

Cash at bank

149,971

84,475

206,099

124,246

CREDITORS

Amounts falling due within one year

6

188,177

137,295

NET CURRENT ASSETS/(LIABILITIES)

17,922

(13,049

)

TOTAL ASSETS LESS CURRENT LIABILITIES

32,984

24,015

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

32,884

23,915

SHAREHOLDERS' FUNDS

32,984

24,015

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

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 profit or loss 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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

T Young - Director

M Buck - Director

D Buck - Director

C Buck - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss 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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

134,112

AMORTISATION

At 1 January 2025

133,312

Charge for year

800

At 31 December 2025

134,112

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

800

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

107,873

Additions

6,656

Disposals

(40,451

)

At 31 December 2025

74,078

DEPRECIATION

At 1 January 2025

71,609

Charge for year

12,898

Eliminated on disposal

(25,491

)

At 31 December 2025

59,016

NET BOOK VALUE

At 31 December 2025

15,062

At 31 December 2024

36,264

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

36,687

23,067

Other debtors

16,441

13,704

53,128

36,771

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

19,983

10,945

Taxation and social security

154,634

117,212

Other creditors

13,560

9,138

188,177

137,295

7.	ULTIMATE CONTROLLING PARTY

Throughout the period the company was controlled by Mr Martin Buck, Mr Thomas Young, Mr David Buck and Mr Christopher Buck as directors and shareholders.