LITTLE OAKS NURSERIES LTD - Filleted accounts

Registered number

08014812

LITTLE OAKS NURSERIES LTD

Filleted Accounts

31 March 2025

LITTLE OAKS NURSERIES LTD
Registered number:		08014812
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		11,900			13,600
Tangible assets	4		5,498			7,224
			17,398			20,824

Current assets
Debtors	5	1,207			210,447
Cash at bank and in hand		39,040			66,090
		40,247			276,537

Creditors: amounts falling due within one year	6	(40,875)			(38,332)

Net current (liabilities)/assets			(628)			238,205

Total assets less current liabilities			16,770			259,029

Creditors: amounts falling due after more than one year	7		(2,923)			(9,927)

Provisions for liabilities			(1,473)			(1,473)


Net assets			12,374			247,629

Capital and reserves
Called up share capital			55			100
Capital redemption reserve			45			-
Profit and loss account			12,274			247,529

Shareholders' funds			12,374			247,629

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


A Buckridge
Director
Approved by the board on 17 October 2025

LITTLE OAKS NURSERIES LTD
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment	over 3 years
	Office equipment	over 4 years
	Motor Vehicles	over 4 years
	Fixtures and fittings	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			32		32


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					52,000
	At 31 March 2025					52,000

	Amortisation
	At 1 April 2024					38,400
	Provided during the year					1,700
	At 31 March 2025					40,100

	Net book value
	At 31 March 2025					11,900
	At 31 March 2024					13,600

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	16,592		36,880		53,472
	Additions	1,869		-		1,869
	At 31 March 2025	18,461		36,880		55,341

	Depreciation
	At 1 April 2024	9,368		36,880		46,248
	Charge for the year	3,595		-		3,595
	At 31 March 2025	12,963		36,880		49,843

	Net book value
	At 31 March 2025	5,498		-		5,498
	At 31 March 2024	7,224		-		7,224


5	Debtors			2025		2024
£					£

	Trade debtors			1,207		3,937
	Other debtors			-		206,510
				1,207		210,447


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			7,000		7,000
	Trade creditors			6,476		4,570
	Taxation and social security costs			9,952		18,059
	Other creditors			17,447		8,703
				40,875		38,332


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			2,923		9,927


8	Pension commitments

	The Company makes pension contributions to approved pension schemes. The total contributions made during the year amounted to £7,890 (£7,222 in the year to 31 March 2024).


9	Other information

	LITTLE OAKS NURSERIES LTD is a private company limited by shares and incorporated in England. Its registered office is:
	27a Maxwell Road
	Northwood
	Middx
	HA6 2XY