LITTLE HOUSE CHILDCARE OF BRINSLEY LIMITED

Registered number

09895947

Report and Accounts

31 December 2024

LITTLE HOUSE CHILDCARE OF BRINSLEY LIMITED
Registered number:		09895947
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		57,426			60,198

Current assets
Debtors	4	12,441			2,400
Cash at bank and in hand		26,372			2,011
		38,813			4,411

Creditors: amounts falling due within one year	5	(57,863)			(21,399)

Net current liabilities			(19,050)			(16,988)

Total assets less current liabilities			38,376			43,210

Creditors: amounts falling due after more than one year	6		(33,633)			(39,192)

Provisions for liabilities			(3,904)			(3,984)


Net assets			839			34

Capital and reserves
Called up share capital			1			1
Profit and loss account			838			33

Shareholder's funds			839			34

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




E C Cade
Director
Approved by the board on 9 May 2025

LITTLE HOUSE CHILDCARE OF BRINSLEY LIMITED
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life from the month of acquisition, as follows:

	Buildings	6.67% on cost
	Toys and equipment	15% on cost

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2024		2023
Number					Number

	Average number of persons employed by the company			10		8


3	Tangible fixed assets
		Land and buildings		Toys and equipment		Total
£			£		£
	Cost
	At 1 January 2024	47,052		42,573		89,625
	Additions	-		5,261		5,261
	At 31 December 2024	47,052		47,834		94,886

	Depreciation
	At 1 January 2024	7,823		21,604		29,427
	Charge for the year	2,353		5,680		8,033
	At 31 December 2024	10,176		27,284		37,460

	Net book value
	At 31 December 2024	36,876		20,550		57,426
	At 31 December 2023	39,229		20,969		60,198




4	Debtors			2024		2023
£					£

	Trade debtors			11,643		-
	Other debtors			798		2,400
				12,441		2,400


5	Creditors: amounts falling due within one year			2024		2023
£					£

	Loans repayable within one year			10,279		7,993
	Corporation tax			9,598		2,569
	Other taxes and social security costs			-		4,245
	Other creditors			37,986		6,592
				57,863		21,399


6	Creditors: amounts falling due after one year			2024		2023
£					£

	Loans			33,633		39,192


7	Loans			2024		2023
£					£
	Creditors include:
	Instalments falling due for payment after more than five years			3,745		3,745



8	Other information

	LITTLE HOUSE CHILDCARE OF BRINSLEY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	142 BROAD LANE
	BRINSLEY
	NOTTINGHAM
	NG16 5BE