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Registered number: 11118894
LITTLE INDIA @ Ltd
Financial Statements
For The Year Ended 31 December 2025
BBK Partnership
Chartered Accountants
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11118894
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 32,346 39,829
32,346 39,829
CURRENT ASSETS
Stocks 6 18,420 13,480
Debtors 7 13,500 13,500
Cash at bank and in hand 8,190 9,478
40,110 36,458
Creditors: Amounts Falling Due Within One Year 8 (207,129 ) (202,867 )
NET CURRENT ASSETS (LIABILITIES) (167,019 ) (166,409 )
TOTAL ASSETS LESS CURRENT LIABILITIES (134,673 ) (126,580 )
Creditors: Amounts Falling Due After More Than One Year 9 (22,614 ) (33,508 )
NET LIABILITIES (157,287 ) (160,088 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement (157,387 ) (160,188 )
SHAREHOLDERS' FUNDS (157,287) (160,088)
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Page 2
For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Sayeed Mathath
Director
26/02/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
LITTLE INDIA @ Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11118894 . The registered office is Shampan Indian Restaurant And Takeaway 70, Eastgate, Cowbridge, South Glamorgan, CF71 7AB.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.
2.4. 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:
Freehold 20%
Leasehold 20%
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 20%
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 8)
11 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 24,000
As at 31 December 2025 24,000
Amortisation
As at 1 January 2025 24,000
As at 31 December 2025 24,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2025 38,000 32,625 49,489 1,263 121,377
Additions - - - 602 602
As at 31 December 2025 38,000 32,625 49,489 1,865 121,979
Depreciation
As at 1 January 2025 25,902 24,948 30,085 613 81,548
Provided during the period 2,420 1,535 3,880 250 8,085
As at 31 December 2025 28,322 26,483 33,965 863 89,633
Net Book Value
As at 31 December 2025 9,678 6,142 15,524 1,002 32,346
As at 1 January 2025 12,098 7,677 19,404 650 39,829
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6. Stocks
2025 2024
£ £
Stock 18,420 13,480
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 13,500 13,500
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 132,006 129,620
Bank loans and overdrafts 4,802 14,506
Other creditors 53,706 30,067
Taxation and social security 16,615 28,674
207,129 202,867
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Funding Circle loan 22,614 33,508
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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