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REGISTERED NUMBER: 14415929 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

LITTLE HANDS DAYCARE GROUP LTD

LITTLE HANDS DAYCARE GROUP LTD (REGISTERED NUMBER: 14415929)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

LITTLE HANDS DAYCARE GROUP LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: Mrs S H Ramsey
D Ramsey





REGISTERED OFFICE: 16-18 Hagley Road
Stourbridge
West Midlands
DY8 1PS





REGISTERED NUMBER: 14415929 (England and Wales)





ACCOUNTANTS: French Ludlam & Co Limited
Mountfield House
661 High Street
Kingswinford
West Midlands
DY6 8AL

LITTLE HANDS DAYCARE GROUP LTD (REGISTERED NUMBER: 14415929)

STATEMENT OF FINANCIAL POSITION
31ST MARCH 2025

2025 2024
Notes £ £ £
FIXED ASSETS
Intangible assets 4 240,000 270,000
Tangible assets 5 143,040 55,040
383,040 325,040

CURRENT ASSETS
Debtors 6 19,871 17,500
Prepayments and accrued income 26,944 5,821
Cash at bank 346,425 61,040
393,240 84,361
CREDITORS
Amounts falling due within one year 7 305,411 331,986
NET CURRENT ASSETS/(LIABILITIES) 87,829 (247,625 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

470,869

77,415

CREDITORS
Amounts falling due after more than one year 8 (74,935 ) -

PROVISIONS FOR LIABILITIES (14,500 ) (3,760 )
NET ASSETS 381,434 73,655

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 381,432 73,653
SHAREHOLDERS' FUNDS 381,434 73,655

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 HANDS DAYCARE GROUP LTD (REGISTERED NUMBER: 14415929)

STATEMENT OF FINANCIAL POSITION - continued
31ST MARCH 2025


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 Board of Directors and authorised for issue on 10th June 2025 and were signed on its behalf by:





Mrs S H Ramsey - Director


LITTLE HANDS DAYCARE GROUP LTD (REGISTERED NUMBER: 14415929)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Little Hands Daycare Group Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

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 statement of financial position date.


LITTLE HANDS DAYCARE GROUP LTD (REGISTERED NUMBER: 14415929)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 76 (2024 - 81 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1st April 2024
and 31st March 2025 300,000
AMORTISATION
At 1st April 2024 30,000
Amortisation for year 30,000
At 31st March 2025 60,000
NET BOOK VALUE
At 31st March 2025 240,000
At 31st March 2024 270,000

LITTLE HANDS DAYCARE GROUP LTD (REGISTERED NUMBER: 14415929)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£ £ £ £ £
COST
At 1st April 2024 3,815 58,342 - 6,642 68,799
Additions 5,400 3,717 95,071 909 105,097
At 31st March 2025 9,215 62,059 95,071 7,551 173,896
DEPRECIATION
At 1st April 2024 763 11,668 - 1,328 13,759
Charge for year 1,582 12,035 1,981 1,499 17,097
At 31st March 2025 2,345 23,703 1,981 2,827 30,856
NET BOOK VALUE
At 31st March 2025 6,870 38,356 93,090 4,724 143,040
At 31st March 2024 3,052 46,674 - 5,314 55,040

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£
COST
Additions 95,071
At 31st March 2025 95,071
DEPRECIATION
Charge for year 1,981
At 31st March 2025 1,981
NET BOOK VALUE
At 31st March 2025 93,090

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 2,371 -
Other debtors 17,500 17,500
19,871 17,500

LITTLE HANDS DAYCARE GROUP LTD (REGISTERED NUMBER: 14415929)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Hire purchase contracts (see note 9) 12,035 -
Trade creditors 15,321 -
Taxation and social security 168,765 77,705
Other creditors 109,290 254,281
305,411 331,986

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£ £
Hire purchase contracts (see note 9) 74,935 -

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2025 2024
£ £
Net obligations repayable:
Within one year 12,035 -
Between one and five years 74,935 -
86,970 -

Non-cancellable
operating leases
2025 2024
£ £
Within one year 79,766 79,766
Between one and five years 48,198 127,964
127,964 207,730

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LITTLE HANDS DAYCARE GROUP LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Little Hands Daycare Group Ltd for the year ended 31st March 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Little Hands Daycare Group Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Little Hands Daycare Group Ltd and state those matters that we have agreed to state to the Board of Directors of Little Hands Daycare Group Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Little Hands Daycare Group Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Little Hands Daycare Group Ltd. You consider that Little Hands Daycare Group Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Little Hands Daycare Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






French Ludlam & Co Limited
Mountfield House
661 High Street
Kingswinford
West Midlands
DY6 8AL


10th June 2025