REGISTERED NUMBER: 12690560 (England and Wales)

LITTLE WONDERLAND LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Director:

Ms P E I Cumberbatch

Registered office:

2 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

Registered number:

12690560 (England and Wales)

Accountants:

Roberts & Co

Chartered Accountants

2 Tower House

Hoddesdon

Hertfordshire

EN11 8UR

Fixed assets

Intangible assets

4

37,019

42,771

Current assets

Debtors

5

165,820

56,113

Cash at bank

9,199

19,694

175,019

75,807

Creditors

Amounts falling due within one year

6

40,673

12,368

Net current assets

134,346

63,439

Total assets less current liabilities

171,365

106,210

Creditors

Amounts falling due after more than one year

7

49,457

-

Net assets

121,908

106,210

Capital and reserves

Called up share capital

1

1

Retained earnings

121,907

106,209

Shareholders' funds

121,908

106,210

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 29 September 2025 and were signed by:

Ms P E I Cumberbatch - Director

1.	Statutory information

Little Wonderland 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 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, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

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

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 9 (2024 - 10 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 July 2024

and 30 June 2025

57,523

Amortisation

At 1 July 2024

14,752

Charge for year

5,752

At 30 June 2025

20,504

Net book value

At 30 June 2025

37,019

At 30 June 2024

42,771

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

165,820

56,113

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

25,475

-

Taxation and social security

13,437

8,154

Other creditors

1,761

4,214

40,673

12,368

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

49,457

-

8.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

Ms P E I Cumberbatch

Balance outstanding at start of year

47,065

-

Amounts advanced

15,293

47,065

Amounts repaid

(47,065

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,293

47,065