REGISTERED NUMBER: 13165529 (England and Wales)

LITTLE HEROES NURSERIES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms E L Biolette

D T Egan

REGISTERED OFFICE:

1 Weston Avenue

Thames Ditton

Surrey

KT7 0NB

REGISTERED NUMBER:

13165529 (England and Wales)

FIXED ASSETS

Tangible assets

4

78,426

71,842

CURRENT ASSETS

Debtors

5

311,778

122,252

Cash at bank

1,071

2,314

312,849

124,566

CREDITORS

Amounts falling due within one year

6

(463,919

)

(212,309

)

NET CURRENT LIABILITIES

(151,070

)

(87,743

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(72,644

)

(15,901

)

CREDITORS

Amounts falling due after more than one year

7

(48,286

)

(25,002

)

NET LIABILITIES

(120,930

)

(40,903

)

CAPITAL AND RESERVES

Called up share capital

125

125

Share premium

319,975

319,975

Retained earnings

(441,030

)

(361,003

)

(120,930

)

(40,903

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 10 September 2025 and were signed on its behalf by:

D T Egan - Director

1.	STATUTORY INFORMATION

Little Heroes Nurseries 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Going concern

At the balance sheet date the company has net liabilities, and is reliant upon the support of creditors and shareholders to continue trading. The directors have indicated that this support will continue for a period of at least 12 months from the date of signing these financial statements, and as such the going concern basis has been used.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Improvements to property

-

Over the length of the lease

Plant and machinery

-

Straight line over 4 years

Nursery equipment

-

Straight line over 4 years

Computer equipment

-

Straight line over 4 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

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.

Financial assets

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2024 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Plant and

Nursery

Computer

to property

machinery

equipment

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

74,555

3,750

9,378

5,926

93,609

Additions

9,818

-

12,168

388

22,374

At 31 January 2025

84,373

3,750

21,546

6,314

115,983

DEPRECIATION

At 1 February 2024

12,131

1,485

5,529

2,622

21,767

Charge for year

7,860

938

5,333

1,659

15,790

At 31 January 2025

19,991

2,423

10,862

4,281

37,557

NET BOOK VALUE

At 31 January 2025

64,382

1,327

10,684

2,033

78,426

At 31 January 2024

62,424

2,265

3,849

3,304

71,842

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

33,351

41,014

Other debtors

201,227

4,038

234,578

45,052

Amounts falling due after more than one year:

Other debtors

77,200

77,200

Aggregate amounts

311,778

122,252

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

19,026

3,147

Taxation and social security

170,651

64,804

Other creditors

274,242

144,358

463,919

212,309

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

48,286

25,002

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

19,026

3,147

The bank overdraft is secured by a fixed and floating charge over the company and its assets.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Advances were made to the directors in the year of £135,975 (2024: £1,000). Repayments were made of £27,941 (2024: £535). At the balance sheet date, the total amount owed to the company was £108,592 (2024: £558).

10.	LEASING AGREEMENTS

At the balance sheet date the company had future commitments under operating leases which totalled £1,544,460 (2024: £715,299).

11.	SECURED LOAN

Within the other creditors balance is a loan of £125,000 that is secured by Hydrogen Limited.