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REGISTERED NUMBER: 06327453 (England and Wales)















Buttercups At Little Teddies Limited

Unaudited Financial Statements for the Year Ended 31 January 2024






Buttercups At Little Teddies Limited (Registered number: 06327453)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Buttercups At Little Teddies Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: D S Manu





SECRETARY: Mrs S K Gill





REGISTERED OFFICE: 361a Walderslade Road,
Walderslade
Chatham
Kent
ME5 9LW





REGISTERED NUMBER: 06327453 (England and Wales)





ACCOUNTANTS: Aggarwal & Co Limited
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

Buttercups At Little Teddies Limited (Registered number: 06327453)

Statement of Financial Position
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 409 545

CURRENT ASSETS
Debtors 5 19,925 15,682
Cash at bank 3,156 4,560
23,081 20,242
CREDITORS
Amounts falling due within one year 6 21,887 13,641
NET CURRENT ASSETS 1,194 6,601
TOTAL ASSETS LESS CURRENT LIABILITIES 1,603 7,146

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 603 6,146
SHAREHOLDERS' FUNDS 1,603 7,146

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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 21 October 2024 and were signed by:





D S Manu - Director


Buttercups At Little Teddies Limited (Registered number: 06327453)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Buttercups At Little Teddies 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income recognition
Income represents the fair value of consideration received or receivable derived from the provision of services to customers during the year and is recognised when the company becomes entitled to it.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Buttercups At Little Teddies Limited (Registered number: 06327453)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023
and 31 January 2024 43,036
DEPRECIATION
At 1 February 2023 42,491
Charge for year 136
At 31 January 2024 42,627
NET BOOK VALUE
At 31 January 2024 409
At 31 January 2023 545

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 18,657 -
Other debtors 1,268 15,682
19,925 15,682

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 7,013 13,042
Other creditors 14,874 599
21,887 13,641

7. ULTIMATE CONTROLLING PARTY

Buttercups At Little Teddies Limited is a wholly owned subsidiary of Little Teddies Nursery Basildon Ltd, a company incorporated in England whose registered office address is 12 Bowlers Croft, Cranes Farm Estate, Basildon, Essex, England, SS14 3EG.