REGISTERED NUMBER: 06462906 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

First Steps Pre-School Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss K C Eccles

Mrs L Eccles

SECRETARY:

Miss K C Eccles

REGISTERED OFFICE:

19 Warren Park Way

Enderby

Leicester

LE19 4SA

REGISTERED NUMBER:

06462906 (England and Wales)

ACCOUNTANTS:

Carter & Co

19 Warren Park Way

Enderby

Leicester

LE19 4SA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

6,047

6,299

6,047

6,299

CURRENT ASSETS

Debtors

6

2,099

4,554

Cash at bank and in hand

124,786

82,113

126,885

86,667

CREDITORS

Amounts falling due within one year

7

37,203

13,814

NET CURRENT ASSETS

89,682

72,853

TOTAL ASSETS LESS CURRENT LIABILITIES

95,729

79,152

PROVISIONS FOR LIABILITIES

1,149

1,152

NET ASSETS

94,580

78,000

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

94,480

77,900

SHAREHOLDERS' FUNDS

94,580

78,000

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 24 September 2025 and were signed on its behalf by:

Miss K C Eccles - Director

1.	STATUTORY INFORMATION

First Steps Pre-School 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 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 2008, is being amortised evenly over its estimated useful life of five 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.

Plant and machinery etc

-

33% on cost and 15% on reducing balance

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.

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 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

7,000

AMORTISATION

At 1 February 2024

and 31 January 2025

7,000

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2024

1,152

20,647

21,799

Additions

-

612

612

At 31 January 2025

1,152

21,259

22,411

DEPRECIATION

At 1 February 2024

-

15,500

15,500

Charge for year

-

864

864

At 31 January 2025

-

16,364

16,364

NET BOOK VALUE

At 31 January 2025

1,152

4,895

6,047

At 31 January 2024

1,152

5,147

6,299

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

1,230

823

Other debtors

834

3,696

Prepayments

35

35

2,099

4,554

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

341

172

Tax

10,593

-

Social security and other taxes

2,217

-

Other creditors

11,430

668

Directors' current accounts

11,098

10,156

Accrued expenses

1,524

2,818

37,203

13,814

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

100

Ordinary

£1.00

100

100

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £28,000 (2024 - £18,000) were paid to the directors .