LITTLE ACORNS DAY NURSERY (EA) LTD

LITTLE ACORNS DAY NURSERY (EA) LTD
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

LITTLE ACORNS DAY NURSERY (EA) LTD Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Sovereign Accountants 31 March 2025 .................................................... Sovereign Accountants 6 Blenheim Court Peppercorn Close Peterborough PE1 2DU 01 December 2025 1

LITTLE ACORNS DAY NURSERY (EA) LTD
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Sovereign Accountants
31 March 2025

....................................................

Sovereign Accountants
6 Blenheim Court
Peppercorn Close
Peterborough
PE1 2DU
01 December 2025

1

LITTLE ACORNS DAY NURSERY (EA) LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	212,045	214,519
		212,045	214,519
Current assets
Debtors		9,018	12,107
Cash at bank and in hand		83,719	(53)
		92,737	12,054
Creditors: amount falling due within one year		(14,142)	(7,008)
Net current assets		78,595	5,046

Total assets less current liabilities		290,640	219,565
Creditors: amount falling due after more than one year		(259,115)	(261,786)
Defined benefit pension scheme asset/liability		0	(416)
Net assets		31,525	(42,637)

Capital and reserves
Called up share capital		2	2
Profit and loss account		31,523	(42,639)
Shareholders' funds		31,525	(42,637)

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 01 December 2025 and were signed on its behalf by:

-------------------------------
Mohammed Haseeb
Director

2

LITTLE ACORNS DAY NURSERY (EA) LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

LITTLE ACORNS DAY NURSERY (EA) LTD is a private company, limited by shares, registered in England and Wales, registration number 14757255, registration address 2 Chapel Street, Crowland, PE6 OAR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	33% Straight Line
Improvements to property	40 Years Straight Line

2.	Average number of employees Average number of employees during the year was 16 (2024 : 10).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Improvements to property	Total
	£	£	£	£	£
At 01 April 2024	3,684	13,444	1,186	201,863	220,177
Additions	-	5,996	654	-	6,650
Disposals	-	-	-	-	-
At 31 March 2025	3,684	19,440	1,840	201,863	226,827
Depreciation
At 01 April 2024	465	1,178	214	3,801	5,658
Charge for year	893	2,739	540	4,952	9,124
On disposals	-	-	-	-	-
At 31 March 2025	1,358	3,917	754	8,753	14,782
Net book values
Closing balance as at 31 March 2025	2,326	15,523	1,086	193,110	212,045
Opening balance as at 01 April 2024	3,219	12,266	972	198,062	214,519

3

Registered Number: 14757255
England and Wales
LITTLE ACORNS DAY NURSERY (EA) LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025