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REGISTERED NUMBER: 07505660 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Little Angels Childcare Nursery Limited

Little Angels Childcare Nursery Limited (Registered number: 07505660)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Little Angels Childcare Nursery Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mrs L Tasker





REGISTERED OFFICE: Maghull Business Centre
1 Liverpool Road North
Maghull
Merseyside
L31 2HB





REGISTERED NUMBER: 07505660 (England and Wales)





ACCOUNTANTS: McParland Williams Limited
13 Liverpool Road North
Maghull
Merseyside
L31 2HB

Little Angels Childcare Nursery Limited (Registered number: 07505660)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,792 11,436

CURRENT ASSETS
Debtors 5 214,812 213,009
Cash at bank and in hand 51,979 52,161
266,791 265,170
CREDITORS
Amounts falling due within one year 6 113,235 96,436
NET CURRENT ASSETS 153,556 168,734
TOTAL ASSETS LESS CURRENT
LIABILITIES

163,348

180,170

CREDITORS
Amounts falling due after more than one
year

7

(30,491

)

(42,543

)

PROVISIONS FOR LIABILITIES (2,044 ) (1,798 )
NET ASSETS 130,813 135,829

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 130,713 135,729
130,813 135,829

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 Angels Childcare Nursery Limited (Registered number: 07505660)

Balance Sheet - continued
31 March 2024


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 14 March 2025 and were signed by:





Mrs L Tasker - Director


Little Angels Childcare Nursery Limited (Registered number: 07505660)

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

1. STATUTORY INFORMATION

Little Angels Childcare Nursery 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - straight line over 3 years

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 20 ) .

Little Angels Childcare Nursery Limited (Registered number: 07505660)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Office
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 33,937 12,750 10,624 57,311
Additions - - 1,115 1,115
At 31 March 2024 33,937 12,750 11,739 58,426
DEPRECIATION
At 1 April 2023 26,601 11,782 7,492 45,875
Charge for year 1,101 242 1,416 2,759
At 31 March 2024 27,702 12,024 8,908 48,634
NET BOOK VALUE
At 31 March 2024 6,235 726 2,831 9,792
At 31 March 2023 7,336 968 3,132 11,436

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 4,574 5,236
Amounts owed by group undertakings 166,324 159,724
Other debtors 43,914 48,049
214,812 213,009

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 37,901 33,690
Trade creditors 2,345 84
Amounts owed to group undertakings 5,614 5,614
Taxation and social security 37,530 39,199
Other creditors 29,845 17,849
113,235 96,436

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 30,491 42,543

Little Angels Childcare Nursery Limited (Registered number: 07505660)

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

8. RELATED PARTY DISCLOSURES

Companies in which the majority shareholder Mr AR Tasker is also a shareholder made loans during the year to the Little Angels Childcare Nursery Limited.

Loans from related parties 2024 2023
£ £
At start of period 5,614 5,614
Movement - -
At end of period 5,614 5,614

Loans to related parties 2024 2023
£ £
At start of period 159,724 94,224
Movement 6,600 65,500
At end of period 166,324 159,724