REGISTERED NUMBER: 04460444 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

LITTLE JO'S DAY NURSERY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K L Jackson

Mr D Jackson

SECRETARY:

Mrs K L Jackson

REGISTERED OFFICE:

35 Doncaster Road

Barnsley

South Yorkshire

S70 1TH

REGISTERED NUMBER:

04460444 (England and Wales)

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Tangible assets

4

53,187

60,604

CURRENT ASSETS

Debtors

5

7,972

5,251

Cash at bank and in hand

54,269

20,775

62,241

26,026

CREDITORS

Amounts falling due within one year

6

73,894

76,815

NET CURRENT LIABILITIES

(11,653

)

(50,789

)

TOTAL ASSETS LESS CURRENT LIABILITIES

41,534

9,815

PROVISIONS FOR LIABILITIES

7

(12,079

)

(8,406

)

ACCRUALS AND DEFERRED INCOME

(1,214

)

(1,348

)

NET ASSETS

28,241

61

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

28,239

59

SHAREHOLDERS' FUNDS

28,241

61

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31st October 2025 and were signed on its behalf by:

Mrs K L Jackson - Director

1.	STATUTORY INFORMATION

Little Jo's Day Nursery 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.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account and Retained Earnings, 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 29 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

54,221

63,193

37,968

6,124

161,506

Additions

-

2,532

-

471

3,003

At 31st March 2025

54,221

65,725

37,968

6,595

164,509

DEPRECIATION

At 1st April 2024

52,965

41,294

633

6,010

100,902

Charge for year

495

2,331

7,467

127

10,420

At 31st March 2025

53,460

43,625

8,100

6,137

111,322

NET BOOK VALUE

At 31st March 2025

761

22,100

29,868

458

53,187

At 31st March 2024

1,256

21,899

37,335

114

60,604

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

500

1,344

Other debtors

4,457

997

Prepayments

3,015

2,910

7,972

5,251

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,411

2,486

Tax

12,471

-

Social security and other taxes

4,438

6,353

Other creditors

3,016

1,696

Directors' current accounts

6,355

21,693

Accruals & prepaid income

44,203

44,587

73,894

76,815

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

12,079

8,406

Deferred

tax

£

Balance at 1st April 2024

8,406

Provided during year

3,673

Balance at 31st March 2025

12,079

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

2

2

9.	RELATED PARTY DISCLOSURES

During the year the company paid rent of £0 (2024:£4752) to Jackson Properties (Yorkshire) Limited, a company controlled by the directors.

Payments were on normal commercial terms.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mrs KL Jackson and Mr D Jackson, the two directors of the company.