REGISTERED NUMBER: 05986420 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LITTLEBOY ESTATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D M Littleboy

REGISTERED OFFICE:

5&6 Manor Court

Manor Garth

Scarborough

North Yorkshire

YO11 3TU

REGISTERED NUMBER:

05986420 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

5 & 6 Manor Garth

Manor Court

Scarborough

North Yorkshire

YO11 3TU

FIXED ASSETS

Investments

4

100

-

Investment property

5

3

489,306

103

489,306

CURRENT ASSETS

Debtors

6

51,762

1,216

Cash at bank

731

40

52,493

1,256

CREDITORS

Amounts falling due within one year

7

68,834

27,927

NET CURRENT LIABILITIES

(16,341

)

(26,671

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(16,238

)

462,635

CREDITORS

Amounts falling due after more than one year

8

10,400

429,817

NET (LIABILITIES)/ASSETS

(26,638

)

32,818

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

(26,639

)

32,817

SHAREHOLDERS' FUNDS

(26,638

)

32,818

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 November 2025 and were signed by:

Mr D M Littleboy - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Debtors and creditors receivable/ payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Interest in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised in profit and loss.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

489,306

Disposals

(489,303

)

At 31 March 2025

3

NET BOOK VALUE

At 31 March 2025

3

At 31 March 2024

489,306

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,742

1,216

Amounts owed by group undertakings

43,754

-

Other debtors

6,266

-

51,762

1,216

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loan

2,348

3,800

Trade creditors

38,226

992

Other creditors

28,260

23,135

68,834

27,927

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

10,400

429,817

2025

2024

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage

-

418,733

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1