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REGISTERED NUMBER: OC302457 (England and Wales)
























Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Little Stars Nursery LLP

Little Stars Nursery LLP (Registered number: OC302457)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Little Stars Nursery LLP

General Information
for the Year Ended 31 March 2025







Designated members: Mrs M Ellis-Jones
Mrs E Matthews





Registered office: Monmouth House
Mamhilad Park Estate
Mamhilad
Pontypool
Gwent
NP4 0HZ





Registered number: OC302457 (England and Wales)





Accountants: Curtis, Bowden and Thomas Limited
Chartered Certified Accountants
101 Dunraven Street
Tonypandy
Rhondda Cynon Taff
CF40 1AR

Little Stars Nursery LLP (Registered number: OC302457)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 31,521 21,899
31,521 21,899

Current assets
Debtors 6 29,477 19,381
Cash at bank and in hand 805 19,528
30,282 38,909
Creditors
Amounts falling due within one year 7 60,936 34,507
Net current (liabilities)/assets (30,654 ) 4,402
Total assets less current liabilities 867 26,301

Creditors
Amounts falling due after more than one
year

8

867

10,908
Net assets attributable to members - 15,393

Loans and other debts due to members 9 - 15,393

Total members' interests
Loans and other debts due to members 9 - 15,393
Amounts due from members 6 (15,535 ) -
(15,535 ) 15,393

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Little Stars Nursery LLP (Registered number: OC302457)

Balance Sheet - continued
31 March 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 22 July 2025 and were signed by:




Mrs M Ellis-Jones - Designated member




Mrs E Matthews - Designated member


Little Stars Nursery LLP (Registered number: OC302457)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. Statutory information

Little Stars Nursery LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents fees for the provision of childcare.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance

3. Employee information

The average number of employees during the year was 44 (2024 - 43 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 April 2024
and 31 March 2025 2,700
Amortisation
At 1 April 2024
and 31 March 2025 2,700
Net book value
At 31 March 2025 -
At 31 March 2024 -

Little Stars Nursery LLP (Registered number: OC302457)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. Tangible fixed assets
Improvements Fixtures
to and
property fittings Totals
£    £    £   
Cost
At 1 April 2024 13,562 46,710 60,272
Additions - 12,313 12,313
At 31 March 2025 13,562 59,023 72,585
Depreciation
At 1 April 2024 - 38,373 38,373
Charge for year - 2,691 2,691
At 31 March 2025 - 41,064 41,064
Net book value
At 31 March 2025 13,562 17,959 31,521
At 31 March 2024 13,562 8,337 21,899

6. Debtors: amounts falling due within one year
31.3.25 31.3.24
£    £   
Trade debtors 12,942 18,381
Other debtors 16,535 1,000
29,477 19,381

7. Creditors: amounts falling due within one year
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 24,282 17,924
Trade creditors 1,265 332
Taxation and social security 12,541 10,749
Other creditors 22,848 5,502
60,936 34,507

8. Creditors: amounts falling due after more than one year
31.3.25 31.3.24
£    £   
Bank loans 867 10,908

9. Loans and other debts due to members

In the event of a winding up of the business, members loans would be settled with equal ranking to other unsecured creditors.

10. Ultimate controlling party

Mrs E Mathews and Mrs M Ellis-Jones are the ultimate controlling party of the LLP.