Registration number: 08190257

Little Hedgehogs Day Nurseries Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Little Hedgehogs Day Nurseries Limited

Company Information

Directors	Mrs Kerrie-Louise Chapman Mr Darren John Chapman

Registered office

1st Floor 11 Freeport Office Village Century Drive Braintree Essex CM77 8YG

Accountants

Anthony Russel Limited 1st Floor 11 Freeport Office Village Century Drive Braintree Essex CM77 8YG

Little Hedgehogs Day Nurseries Limited

(Registration number: 08190257)
Balance Sheet as at 31 August 2024

	Note	2024  £	2023  £
fixed assets
tangible assets	4	16,760	12,672
Current assets
Debtors	5	220,212	97,041
Cash at bank and in hand		5,491	61,103
		225,703	158,144
Creditors: Amounts falling due within one year	6	(59,250)	(48,171)
Net current assets		166,453	109,973
Total assets less current liabilities		183,213	122,645
Creditors: Amounts falling due after more than one year	6	(7,500)	(17,500)
Net assets		175,713	105,145
capital and reserves
Called up share capital		100	100
Profit and loss account		175,613	105,045
Total equity		175,713	105,145

For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Little Hedgehogs Day Nurseries Limited

(Registration number: 08190257)
Balance Sheet as at 31 August 2024

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 November 2024 and signed on its behalf by:
 

......................................... Mr Darren John Chapman Director

Little Hedgehogs Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1st Floor
11 Freeport Office Village
Century Drive
Braintree
Essex
CM77 8YG

These financial statements were authorised for issue by the Board on 25 November 2024.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Little Hedgehogs Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & fittings	25% WDV
Computer Equipment	25% WDV
Improvements to Property	10% WDV
Plant & Machinery	25% WDV

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Little Hedgehogs Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2023 - 9).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 September 2023	8,060	28,513	477	37,050
Additions	-	7,397	-	7,397
At 31 August 2024	8,060	35,910	477	44,447
Depreciation
At 1 September 2023	2,865	21,172	341	24,378
Charge for the year	519	2,756	34	3,309
At 31 August 2024	3,384	23,928	375	27,687
Carrying amount
At 31 August 2024	4,676	11,982	102	16,760
At 31 August 2023	5,195	7,341	136	12,672

Included within the net book value of land and buildings above is £4,675 (2023 - £5,195) in respect of short leasehold land and buildings.
 

Little Hedgehogs Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

5

Debtors

	2024 £	2023 £
Other debtors	1,504	1,245
Director current account	218,708	95,796
	220,212	97,041

Little Hedgehogs Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

6

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	7	10,000	9,999
Other payables		(2)	635
Accruals		1,656	1,380
Corporation tax		47,596	36,157
		59,250	48,171
Due after one year
Loans and borrowings	7	7,500	17,500

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	7	7,500	17,500

7	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Bank borrowings	7,500	17,500

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	10,000	9,999

Little Hedgehogs Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

8	Related party transactions

Transactions with directors The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

Transactions with directors

2024	At 1 September 2023 £	Advances to director £	Repayments by director £	At 31 August 2024 £
Interest is charged at 2.25% per annum on debit balances	95,796	238,080	(115,166)	218,710

2023	At 1 September 2022 £	Advances to director £	Repayments by director £	At 31 August 2023 £
Interest is charged at 2.25% per annum on debit balances	(9,836)	220,605	(114,973)	95,796

Directors' remuneration

The directors' remuneration for the year was as follows:

	2024 £	2023 £
Remuneration	25,140	25,141
Contributions paid to money purchase schemes	749	264
	25,889	25,405