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Company Registration No. 15718401 (England and Wales)
Little Monster Tap Ltd Unaudited accounts for the year ended 31 March 2026
Little Monster Tap Ltd Unaudited accounts Contents
Page
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Little Monster Tap Ltd Company Information for the year ended 31 March 2026
Directors
J A Fitch B D Quinn K J Scott
Company Number
15718401 (England and Wales)
Registered Office
23 The Hornet Chichester West Sussex PO19 7JL England
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Little Monster Tap Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
9,000 
- 
Tangible assets
3,266 
6,782 
12,266 
6,782 
Current assets
Inventories
11,700 
11,700 
Debtors
9,408 
10,892 
Cash at bank and in hand
436 
12,535 
21,544 
35,127 
Creditors: amounts falling due within one year
(83,244)
(62,854)
Net current liabilities
(61,700)
(27,727)
Total assets less current liabilities
(49,434)
(20,945)
Creditors: amounts falling due after more than one year
(3,334)
- 
Net liabilities
(52,768)
(20,945)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(52,868)
(21,045)
Shareholders' funds
(52,768)
(20,945)
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by
J A Fitch Director Company Registration No. 15718401
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Little Monster Tap Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Little Monster Tap Ltd is a private company, limited by shares, registered in England and Wales, registration number 15718401. The registered office is 23 The Hornet, Chichester, West Sussex, PO19 7JL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Revenue
Revenue, described as turnover is the value of services, net of VAT and discounts, provided to customers during the year.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is determined on a first in, first out basis. Net realisable value is based on estimated selling price, less any further costs of realisation.
Operating leases
Rentals applicable to operating leases where substantially all of the benefits of risk of ownership remain with the lessor are charged to the profit and loss account as incurred.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% per annum straight line
Motor vehicles
25% per annum straight line
Goodwill
Goodwill is amortised on a straight line basis over its estimated useful economic life of 10 years.
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Little Monster Tap Ltd Notes to the Accounts for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2025
- 
Additions
10,000 
At 31 March 2026
10,000 
Amortisation
At 1 April 2025
- 
Charge for the year
1,000 
At 31 March 2026
1,000 
Net book value
At 31 March 2026
9,000 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
6,198 
1,404 
7,602 
Disposals
(2,500)
- 
(2,500)
At 31 March 2026
3,698 
1,404 
5,102 
Depreciation
At 1 April 2025
674 
146 
820 
Charge for the year
925 
351 
1,276 
On disposals
(260)
- 
(260)
At 31 March 2026
1,339 
497 
1,836 
Net book value
At 31 March 2026
2,359 
907 
3,266 
At 31 March 2025
5,524 
1,258 
6,782 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
9,408 
10,892 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
12,580 
- 
Taxes and social security
16,048 
14,080 
Other creditors
5,294 
1,701 
Loans from directors
49,322 
47,073 
83,244 
62,854 
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Little Monster Tap Ltd Notes to the Accounts for the year ended 31 March 2026
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Other creditors
3,334 
- 
9
Average number of employees
During the year the average number of employees was 3 (2025: 4).
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