Little Boston Limited - Filleted accounts

Registered number

SC473150

Little Boston Limited

Unaudited Filleted Accounts

31 March 2026

Little Boston Limited
Registered number:		SC473150
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Current assets
Debtors	3	35,256			35,346

Creditors: amounts falling due within one year	4	(1,207)			(1,207)

Net current assets			34,049			34,139

Net assets			34,049			34,139

Capital and reserves
Called up share capital			100			100
Profit and loss account			33,949			34,039

Shareholders' funds			34,049			34,139

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D. I. Newton
Director
Approved by the board on 17 September 2026

Little Boston Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	1		1


3	Debtors	2026		2025
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	35,256		35,346


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Other creditors	1,207		1,207


5	Other information

	Little Boston Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:

	71/9 Bellevue Road
	Edinburgh
	Scotland
	EH7 4DH