Little Chums Day Nurseries Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 06155138

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		54,488		44,092

			54,488		44,092
CURRENT ASSETS
Debtors	5	4,437		4,828
Cash at bank and in hand		30,822		22,959

		35,259		27,787
Creditors: Amounts Falling Due Within One Year	6	(49,483 )		(32,705 )

NET CURRENT ASSETS (LIABILITIES)			(14,224 )		(4,918 )

TOTAL ASSETS LESS CURRENT LIABILITIES			40,264		39,174

Creditors: Amounts Falling Due After More Than One Year	7		(31,233 )		(36,279 )

NET ASSETS			9,031		2,895

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			8,931		2,795

SHAREHOLDERS' FUNDS			9,031		2,895

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Little Chums Day Nurseries Limited

Balance Sheet (continued)

As At 31 March 2025

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs S Jordan

Director

9 September 2025

The notes on pages 4 to 6 form part of these financial statements.

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Little Chums Day Nurseries Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Little Chums Day Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06155138 . The registered office is Court Farm, Llanvihangel, Pontypool, Gwent, NP4 0JB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No depreciation
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	20% Reducing balance & Straight Line balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 20 (2024: 19)

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Little Chums Day Nurseries Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	6,466	11,300	68,092	85,858
Additions	-	-	19,981	19,981

As at 31 March 2025	6,466	11,300	88,073	105,839

Depreciation
As at 1 April 2024	-	6,280	35,486	41,766
Provided during the period	-	1,255	8,330	9,585

As at 31 March 2025	-	7,535	43,816	51,351

Net Book Value
As at 31 March 2025	6,466	3,765	44,257	54,488

As at 1 April 2024	6,466	5,020	32,606	44,092

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,035	2,833
Other debtors	2,402	1,995

	4,437	4,828

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	1,282
Trade creditors	143	3
Bank loans and overdrafts	5,400	8,189
Other creditors	32,856	17,588
Taxation and social security	11,084	5,643

	49,483	32,705

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	220
Bank loans	23,338	29,088
Other creditors	7,895	6,971

	31,233	36,279

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Little Chums Day Nurseries Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	1,282
Later than one year and not later than five years	-	220

	-	1,502

	-	1,502

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Directors	Mr J C Jordan
	Mrs S Jordan

Secretary	Mrs S Jordan

Company Number	06155138

Registered Office	Court Farm
	Llanvihangel
	Pontypool
	Gwent
	NP4 0JB

Accountants	HSJ Accountants Ltd
	Severn House
	Hazell Drive
	Newport
	NP10 8FY