Little Pumpkins Nursery Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04747266

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		281,742		346,275

			281,742		346,275
CURRENT ASSETS
Debtors	5	145,174		21,400
Cash at bank and in hand		944,563		942,427

		1,089,737		963,827
Creditors: Amounts Falling Due Within One Year	6	(365,101 )		(186,443 )

NET CURRENT ASSETS (LIABILITIES)			724,636		777,384

TOTAL ASSETS LESS CURRENT LIABILITIES			1,006,378		1,123,659

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(18,964 )		-

NET ASSETS			987,414		1,123,659

CAPITAL AND RESERVES
Called up share capital	8		6		6
Profit and Loss Account			987,408		1,123,653

SHAREHOLDERS' FUNDS			987,414		1,123,659

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Little Pumpkins Nursery Ltd

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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 Anita Nicol

Director

11/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Little Pumpkins Nursery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04747266 . The registered office is 88 Woodyates Road, Lee, London, SE12 9JH.

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. 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 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.

2.3. 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:

Leasehold Improvements	Straight Line 10%
Plant & Machinery	Straight Line 25%
Fixtures & Fittings	Straight Line 25%
Computer Equipment	Straight Line 25%

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 53 (2024: 52)

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Little Pumpkins Nursery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Land & Property
	Leasehold Improvements	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 May 2024	656,082	30,846	352,783	63,344	1,103,055
Additions	-	801	3,470	1,958	6,229

As at 30 April 2025	656,082	31,647	356,253	65,302	1,109,284

Depreciation
As at 1 May 2024	332,397	29,159	335,969	59,255	756,780
Provided during the period	52,041	1,292	12,785	4,644	70,762

As at 30 April 2025	384,438	30,451	348,754	63,899	827,542

Net Book Value
As at 30 April 2025	271,644	1,196	7,499	1,403	281,742

As at 1 May 2024	323,685	1,687	16,814	4,089	346,275

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	145,174	21,400

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	390	696
Other creditors	59,804	17,758
Taxation and social security	304,907	167,989

	365,101	186,443

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	£
Carried down value of fixed assets in financial statements as at 30 April 2025	281,739
Written down value of fixed assets in corporate tax return as at 30 April 2025	208,885
Timming difference in the carrying value of fixed assets	75,854



Corporation Tax Rate	25%
Deferred Tax	18,964

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Little Pumpkins Nursery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

	2025	2024
	£	£
Other timing differences	18,964	-

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	6	6

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