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Company Registration No. 09449990 (England and Wales)
LITTLE OWLS DAY NURSERY LIMITED Unaudited accounts for the year ended 31 May 2024
LITTLE OWLS DAY NURSERY LIMITED Unaudited accounts Contents
Page
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LITTLE OWLS DAY NURSERY LIMITED Company Information for the year ended 31 May 2024
Directors
Mrs Justine Watts Mr Jonathan Watts
Company Number
09449990 (England and Wales)
Registered Office
Azoth Solutions Ltd Jonathan Scott Hall Thorpe Road Norwich Norfolk NR1 1UH England
Accountants
Azoth Digital Accountants Jonathan Scott Hall Thorpe Road Norwich Norfolk NR1 1UH
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LITTLE OWLS DAY NURSERY LIMITED Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,020,385 
998,829 
Investments
150,000 
- 
1,170,385 
998,829 
Current assets
Debtors
90,186 
89,210 
Cash at bank and in hand
91,679 
371,323 
181,865 
460,533 
Creditors: amounts falling due within one year
(100,832)
(194,538)
Net current assets
81,033 
265,995 
Total assets less current liabilities
1,251,418 
1,264,824 
Creditors: amounts falling due after more than one year
(261,289)
(278,156)
Provisions for liabilities
Deferred tax
(57,031)
(30,299)
Net assets
933,098 
956,369 
Capital and reserves
Share premium
100 
100 
Profit and loss account
932,998 
956,269 
Shareholders' funds
933,098 
956,369 
For the year ending 31 May 2024 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 February 2025 and were signed on its behalf by
Mr Jonathan Watts Director Company Registration No. 09449990
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LITTLE OWLS DAY NURSERY LIMITED Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
LITTLE OWLS DAY NURSERY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09449990. The registered office is Azoth Solutions Ltd, Jonathan Scott Hall, Thorpe Road, Norwich, Norfolk, NR1 1UH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% RBM
Motor vehicles
25% RBM
Fixtures & fittings
15% RBM
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2023
990,535 
6,289 
5,593 
13,631 
1,016,048 
Additions
- 
- 
29,584 
- 
29,584 
At 31 May 2024
990,535 
6,289 
35,177 
13,631 
1,045,632 
Depreciation
At 1 June 2023
- 
4,022 
5,545 
7,652 
17,219 
Charge for the year
- 
340 
6,791 
897 
8,028 
At 31 May 2024
- 
4,362 
12,336 
8,549 
25,247 
Net book value
At 31 May 2024
990,535 
1,927 
22,841 
5,082 
1,020,385 
At 31 May 2023
990,535 
2,267 
48 
5,979 
998,829 
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LITTLE OWLS DAY NURSERY LIMITED Notes to the Accounts for the year ended 31 May 2024
5
Investments
Other investments 
£ 
Valuation at 1 June 2023
- 
Additions
150,000 
Valuation at 31 May 2024
150,000 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,020 
12,020 
Amounts due from group undertakings etc.
73,368 
73,368 
Accrued income and prepayments
4,798 
3,822 
90,186 
89,210 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
19,038 
21,876 
Trade creditors
18,655 
- 
Taxes and social security
8,214 
55,970 
Other creditors
19,851 
3,544 
Loans from directors
35,074 
113,148 
100,832 
194,538 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
261,289 
278,156 
9
Average number of employees
During the year the average number of employees was 46 (2023: 45).
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