REGISTERED NUMBER: 05610185 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Tiny Adventures Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

51,836

77,755

Tangible assets

5

54,926

65,287

106,762

143,042

CURRENT ASSETS

Debtors

6

76,732

63,024

Cash at bank and in hand

61,059

332

137,791

63,356

CREDITORS

Amounts falling due within one year

7

(221,917

)

(140,981

)

NET CURRENT LIABILITIES

(84,126

)

(77,625

)

TOTAL ASSETS LESS CURRENT LIABILITIES

22,636

65,417

CREDITORS

Amounts falling due after more than one year

8

(49,505

)

(92,868

)

NET LIABILITIES

(26,869

)

(27,451

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(27,869

)

(28,451

)

SHAREHOLDERS' FUNDS

(26,869

)

(27,451

)

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 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 16 September 2025 and were signed on its behalf by:

Mrs S C Peach - Director

1.	STATUTORY INFORMATION

Tiny Adventures Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05610185

Registered office:

Macclesfield Learning Zone

Park Lane

Macclesfield

Cheshire

SK11 8JR

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.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Goodwill

Goodwill relates to a business acquired in 2011 and 2016. The goodwill is being amortised over an estimated useful life of ten years.

Tangible fixed assets

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

Freehold property

-

4% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Office equipment

-

33% 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.

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 38 (2023 - 37 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

424,183

AMORTISATION

At 1 January 2024

346,428

Amortisation for year

25,919

At 31 December 2024

372,347

NET BOOK VALUE

At 31 December 2024

51,836

At 31 December 2023

77,755

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Office

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

180,697

17,243

28,522

6,973

233,435

Additions

-

-

339

-

339

Disposals

-

(3,764

)

(4,916

)

(3,373

)

(12,053

)

At 31 December 2024

180,697

13,479

23,945

3,600

221,721

DEPRECIATION

At 1 January 2024

119,260

15,513

26,402

6,973

168,148

Charge for year

7,228

346

492

-

8,066

Eliminated on disposal

-

(2,754

)

(3,292

)

(3,373

)

(9,419

)

At 31 December 2024

126,488

13,105

23,602

3,600

166,795

NET BOOK VALUE

At 31 December 2024

54,209

374

343

-

54,926

At 31 December 2023

61,437

1,730

2,120

-

65,287

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

54,709

47,884

Other debtors

22,023

15,140

76,732

63,024

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

35,610

48,320

Taxation and social security

54,730

36,633

Other creditors

131,577

56,028

221,917

140,981

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

16,505

52,668

Other creditors

33,000

40,200

49,505

92,868

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

£

Within one year

27,780

27,780

Between one and five years

30,147

57,927

57,927

85,707

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Bank loans

52,115

-