Company No: 15068055 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	N Lindsey
	S Lindsey

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

15068055 (England and Wales)

ACCOUNTANT	Gravita Business Services II Limited
	Aldgate Tower
	2 Leman Street
	London
	E1 8FA
	United Kingdom

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Tangible assets	3	376,302		102,597
		376,302		102,597
Current assets
Stocks		2,826		0
Debtors	4	27,422		10,672
Cash at bank and in hand		34,763		1,475
		65,011		12,147
Creditors: amounts falling due within one year	5	( 568,478)		( 133,834)
Net current liabilities		(503,467)		(121,687)
Total assets less current liabilities		(127,165)		(19,090)
Net liabilities		( 127,165)		( 19,090)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 127,265 )		( 19,190 )
Total shareholders' deficit		( 127,165)		( 19,090)

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Little Green Apples Limited (registered number: 15068055) were approved and authorised for issue by the Board of Directors on 25 September 2026. They were signed on its behalf by:

S Lindsey Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Little Green Apples Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, United Kingdom, E1W 9US.

The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Reporting period length

The comparative period in these financial statements, which cover the first accounting period of the company since incorporation, reports on a period of 507 days to 31 December 2024. The period covered by these financial statements is 365 days for year ended 31 December 2025, so the two periods are therefore not entirely comparable.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for food and drink sales provided in the normal course of business, and is shown net of VAT.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	depreciated over the life of the lease
Plant and machinery etc.	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	Year ended 31.12.2025		Period from 13.08.2023 to 31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		2

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 January 2025	105,501		0		105,501
Additions	15,075		313,838		328,913
At 31 December 2025	120,576		313,838		434,414
Accumulated depreciation
At 01 January 2025	2,904		0		2,904
Charge for the financial year	9,698		45,510		55,208
At 31 December 2025	12,602		45,510		58,112
Net book value
At 31 December 2025	107,974		268,328		376,302
At 31 December 2024	102,597		0		102,597

4. Debtors

	31.12.2025		31.12.2024
	£		£
Other debtors	27,422		10,672

5. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Trade creditors	3,662		232
Amounts owed to related parties	508,100		103,000
Other taxation and social security	1,575		0
Other creditors	55,141		30,602
	568,478		133,834

6. Related party transactions

At the year end, the company owed £30,648 (2024: £23,701) to N Lindsey, the director of the company, in respect of an interest free loan repayable on demand.

At the year end the company also owed £508,100 (2024: £103,000) to NLWMF Limited, a company under common control of the director N Lindsey. The loan is interest free loan and repayable on demand.