REGISTERED NUMBER: 08311266 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Little Cupcakes Childcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C Law

REGISTERED OFFICE:

1 Ashby Road

Northchurch

Berkhamsted

Hertfordshire

HP4 3SJ

REGISTERED NUMBER:

08311266 (England and Wales)

ACCOUNTANTS:

Abbey Accountants Ltd

Old Bishops' College

Cheshunt

Hertfordshire

EN8 9XP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

15,351

10,427

15,351

10,427

CURRENT ASSETS

Debtors

6

63,148

62,926

Cash at bank and in hand

143,935

150,290

207,083

213,216

CREDITORS

Amounts falling due within one year

7

88,961

108,815

NET CURRENT ASSETS

118,122

104,401

TOTAL ASSETS LESS CURRENT LIABILITIES

133,473

114,828

CREDITORS

Amounts falling due after more than one year

8

(4,681

)

(15,075

)

PROVISIONS FOR LIABILITIES

(2,553

)

(1,155

)

NET ASSETS

126,239

98,598

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

126,238

98,597

SHAREHOLDERS' FUNDS

126,239

98,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 27 August 2025 and were signed by:

Mrs C Law - Director

1.	STATUTORY INFORMATION

Little Cupcakes Childcare Limited 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 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 represents the total value of fees receivable. All fees are payable in advance on the first working day of the month.

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.

Franchise licence are being amortised evenly over their estimated useful life of six years.

Tangible fixed assets

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

Land and buildings

-

Over term of the lease

Plant and machinery etc

-

50% on cost, 33% on cost and 25% 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

30,000

AMORTISATION

At 1 January 2024

and 31 December 2024

30,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

21,471

68,650

90,121

Additions

-

10,214

10,214

Disposals

-

(2,914

)

(2,914

)

At 31 December 2024

21,471

75,950

97,421

DEPRECIATION

At 1 January 2024

15,268

64,426

79,694

Charge for year

1,432

3,858

5,290

Eliminated on disposal

-

(2,914

)

(2,914

)

At 31 December 2024

16,700

65,370

82,070

NET BOOK VALUE

At 31 December 2024

4,771

10,580

15,351

At 31 December 2023

6,203

4,224

10,427

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Other debtors

63,148

62,926

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Bank loans and overdrafts

10,149

9,903

Trade creditors

10,505

12,011

Taxation and social security

15,696

6,668

Other creditors

52,611

80,233

88,961

108,815

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

£

Bank loans

4,681

15,075

9.	RELATED PARTY DISCLOSURES