Company Registration No. NI601941 (Northern Ireland)
Little Hands Little Feet Limited
Unaudited accounts
for the year ended 31 March 2025
Little Hands Little Feet Limited
Statement of financial position
as at 31 March 2025
Tangible assets
639,654
660,561
Cash at bank and in hand
125,474
205,194
Creditors: amounts falling due within one year
(489,350)
(528,979)
Net current liabilities
(360,814)
(321,221)
Total assets less current liabilities
278,840
339,340
Creditors: amounts falling due after more than one year
(2,465)
(13,485)
Net assets
276,375
325,855
Called up share capital
100
100
Profit and loss account
276,275
325,755
Shareholders' funds
276,375
325,855
For the year ending 31 March 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 20 August 2025 and were signed on its behalf by
David McCurley
Director
Company Registration No. NI601941
Little Hands Little Feet Limited
Notes to the Accounts
for the year ended 31 March 2025
Little Hands Little Feet Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI601941. The registered office is 21 Arthur Street, Belfast, Antrim, BT1 4GA.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The directors believe that the company Little Hands Little Feet Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
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:
Land & buildings
2% Straight line
Plant & machinery
20/25% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
15% Reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Revenue from a contract to provide childcare services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when: the amount of revenue can be measured reliably; it is probable that the company will receive the consideration due under the contract; the stage of completion of the contract can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Little Hands Little Feet Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Other
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
768,109
24,527
4,200
125,559
922,395
At 31 March 2025
768,109
24,527
4,200
125,559
922,395
At 1 April 2024
141,389
19,808
4,046
96,591
261,834
Charge for the year
15,362
1,160
39
4,346
20,907
At 31 March 2025
156,751
20,968
4,085
100,937
282,741
At 31 March 2025
611,358
3,559
115
24,622
639,654
At 31 March 2024
626,720
4,719
154
28,968
660,561
Amounts falling due within one year
Accrued income and prepayments
3,062
2,564
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,644
10,644
Amounts owed to group undertakings and other participating interests
459,077
476,261
Taxes and social security
556
22,488
Other creditors
10,904
7,137
Security on the bank loans and overdraft is provided by way of fixed and floating charge over certain assets of the company.
Little Hands Little Feet Limited
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Transactions with related parties
Included within creditors are amounts due to the controlling party of £459,077 (2024: £476,261).
11
Average number of employees
During the year the average number of employees was 30 (2024: 30).