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Company Registration No. 14448865 (England and Wales)
Baby Steps Nurseries Ltd Unaudited accounts for the year ended 31 October 2024
Baby Steps Nurseries Ltd Unaudited accounts Contents
Page
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Baby Steps Nurseries Ltd Company Information for the year ended 31 October 2024
Director
Lauren May Lehane
Company Number
14448865 (England and Wales)
Registered Office
14 Leazes Avenue Chaldon Caterham Surrey CR3 5AH England
Accountants
Surrey Hills Accountancy Limited The Old Workshop Longfrey Cottage Dorking Road Chilworth GU4 8RH
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Baby Steps Nurseries Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,304 
3,531 
Current assets
Debtors
41,625 
12,396 
Cash at bank and in hand
16,292 
25,516 
57,917 
37,912 
Creditors: amounts falling due within one year
(25,047)
(18,515)
Net current assets
32,870 
19,397 
Net assets
36,174 
22,928 
Capital and reserves
Profit and loss account
36,174 
22,928 
Shareholders' funds
36,174 
22,928 
For the year ending 31 October 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 director acknowledges her 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 and authorised for issue on 14 May 2025 and were signed on its behalf by
Lauren May Lehane Director Company Registration No. 14448865
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Baby Steps Nurseries Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Baby Steps Nurseries Ltd is a private company, limited by shares, registered in England and Wales, registration number 14448865. The registered office is 14 Leazes Avenue, Chaldon, Caterham, Surrey, CR3 5AH, 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
25% straight line
Computer equipment
25% straight line
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2023
733 
2,885 
3,618 
Additions
- 
827 
827 
At 31 October 2024
733 
3,712 
4,445 
Depreciation
At 1 November 2023
17 
70 
87 
Charge for the year
183 
871 
1,054 
At 31 October 2024
200 
941 
1,141 
Net book value
At 31 October 2024
533 
2,771 
3,304 
At 31 October 2023
716 
2,815 
3,531 
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Baby Steps Nurseries Ltd Notes to the Accounts for the year ended 31 October 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
24,234 
9,624 
Amounts due from group undertakings etc.
6,819 
- 
Accrued income and prepayments
- 
721 
Other debtors
7,951 
- 
39,004 
10,345 
Amounts falling due after more than one year
Other debtors
2,621 
2,051 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
11,521 
10,606 
Trade creditors
- 
818 
Amounts owed to group undertakings and other participating interests
750 
- 
Taxes and social security
8,645 
5,086 
Other creditors
3,481 
213 
Loans from directors
- 
1,242 
Accruals
650 
550 
25,047 
18,515 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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