LITTLETON CONSULTING LIMITED


Director	FRANCIS, Emma Claire


Registered Address	1 Gemini Court
	42a Throwley Way,
	Sutton
	SM1 4AF


Registered Number	09239150 (England and Wales)

Statement of Financial Position
31 July 2026

	Notes	31 Jul 2026		28 Feb 2025
		£	£	£	£
Fixed assets
Tangible assets			-		2,541
			-		2,541
Current assets
Cash at bank and on hand		39,065		32,702
		39,065		32,702
Creditors amounts falling due within one year	4	(15,711)		(14,104)
Net current assets (liabilities)			23,354		18,598
Total assets less current liabilities			23,354		21,139
Provisions for liabilities	5		-		(483)
Net assets			23,354		20,656
Capital and reserves
Called up share capital			2		2
Profit and loss account			23,352		20,654
Shareholders' funds			23,354		20,656

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 October 2026, and are signed on its behalf by:

FRANCIS, Emma Claire
Director
Registered Company No. 09239150

LITTLETON CONSULTING LIMITED

Notes to the Financial Statements
for the period ended 31 July 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The company ceased trading on 31st July 2026. Consequently, the directors do not consider the company to be a going concern. Accordingly, these financial statements have been prepared on a basis other than that of a going concern.No material adjustments were required as a result of this change in the basis of preparation. All assets are stated at their recoverable values and all liabilities are stated at their expected settlement amounts.

Going concern

The company ceased trading on 31st July 2026. Consequently, the directors do not consider the company to be a going concern. Accordingly, these financial statements have been prepared on a basis other than that of a going concern.No material adjustments were required as a result of this change in the basis of preparation. All assets are stated at their recoverable values and all liabilities are stated at their expected settlement amounts.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	11,561	9,998
Other creditors	4,150	4,106
Total	15,711	14,104

5.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	-	483
Total	-	483

6.	Change in reporting period and impact on comparability
	The current reporting period is 18 months to cessation at 31 July 2026. The comparative year is 12 months to 29 February 2025.