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REGISTERED NUMBER: 08311266 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Little Cupcakes Childcare Ltd

Little Cupcakes Childcare Ltd (Registered number: 08311266)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Little Cupcakes Childcare Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Mrs C Law





REGISTERED OFFICE: Peyrelevade
Hale Lane
Wendover
Buckinghamshire
HP22 6QP





REGISTERED NUMBER: 08311266 (England and Wales)





ACCOUNTANTS: Abbey Accountants Ltd
Old Bishops' College
Cheshunt
Hertfordshire
EN8 9XP

Little Cupcakes Childcare Ltd (Registered number: 08311266)

Balance Sheet
31 December 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 10,427 11,301
10,427 11,301

CURRENT ASSETS
Debtors 6 62,926 92,012
Cash at bank and in hand 150,290 201,820
213,216 293,832
CREDITORS
Amounts falling due within one year 7 108,815 118,272
NET CURRENT ASSETS 104,401 175,560
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,828

186,861

CREDITORS
Amounts falling due after more than one
year

8

(15,075

)

(25,074

)

PROVISIONS FOR LIABILITIES (1,155 ) (1,014 )
NET ASSETS 98,598 160,773

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 98,597 160,772
SHAREHOLDERS' FUNDS 98,598 160,773

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Little Cupcakes Childcare Ltd (Registered number: 08311266)

Balance Sheet - continued
31 December 2023


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 24 September 2024 and were signed by:





Mrs C Law - Director


Little Cupcakes Childcare Ltd (Registered number: 08311266)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Little Cupcakes Childcare Ltd 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.

Turnover
Turnover represents the total value of fees receivable. All fees are payable in advance on the first working day of the month.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise licence are being amortised evenly over their estimated useful life of six years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - Over term of the lease
Plant and machinery etc - 50% on cost, 33% on cost and 25% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Little Cupcakes Childcare Ltd (Registered number: 08311266)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2022 - 19 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023
and 31 December 2023 30,000
AMORTISATION
At 1 January 2023
and 31 December 2023 30,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 21,471 76,112 97,583
Additions - 3,142 3,142
Disposals - (10,604 ) (10,604 )
At 31 December 2023 21,471 68,650 90,121
DEPRECIATION
At 1 January 2023 13,837 72,445 86,282
Charge for year 1,431 2,575 4,006
Eliminated on disposal - (10,594 ) (10,594 )
At 31 December 2023 15,268 64,426 79,694
NET BOOK VALUE
At 31 December 2023 6,203 4,224 10,427
At 31 December 2022 7,634 3,667 11,301

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Other debtors 62,926 92,012

Little Cupcakes Childcare Ltd (Registered number: 08311266)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Bank loans and overdrafts 9,903 9,808
Trade creditors 12,011 17,705
Taxation and social security 6,668 17,756
Other creditors 80,233 73,003
108,815 118,272

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/23 31/12/22
£    £   
Bank loans 15,075 25,074

9. RELATED PARTY DISCLOSURES

The company is under the control of the director, Mrs C Law, throughout the year.

At the balance sheet date, the company owed the director Mrs C Law £54,503 (2022: £40,713). This arrangement is interest free and unsecured.

Dividend payments were made during the year to the director Mrs C Law £48,000 (2022: £50,000).

At the balance sheet date the company was owed £47,988 (2022: £81,274) by Broughton House Daycare Limited. Broughton House Daycare Limited is 100% controlled by Mrs C Law.