Small Oaks Childcare Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 11072721

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		88,637		72,558

			88,637		72,558
CURRENT ASSETS
Cash at bank and in hand		34,306		9,155

		34,306		9,155
Creditors: Amounts Falling Due Within One Year		(36,290 )		(26,345 )

NET CURRENT ASSETS (LIABILITIES)			(1,984 )		(17,190 )

TOTAL ASSETS LESS CURRENT LIABILITIES			86,653		55,368

Creditors: Amounts Falling Due After More Than One Year			(53,446 )		(39,407 )

NET ASSETS			33,207		15,961

CAPITAL AND RESERVES
Called up share capital	6		3		3
Profit and Loss Account			33,204		15,958

SHAREHOLDERS' FUNDS			33,207		15,961

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Small Oaks Childcare Limited

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Katie Clavin

Director

12th December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Small Oaks Childcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11072721 . The registered office is 31a High Street, Doveridge, Ashbourne, DE6 5NA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

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

Freehold	not depreciated
Plant & Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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.

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.

...CONTINUED

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Small Oaks Childcare Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	75,141
Additions	21,654

As at 31 March 2025	96,795

Depreciation
As at 1 April 2024	2,583
Provided during the period	5,575

As at 31 March 2025	8,158

Net Book Value
As at 31 March 2025	88,637

As at 1 April 2024	72,558

5. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,047	-
Later than one year and not later than five years	19,345	-

	24,392	-
Less: Finance charges allocated to future periods	4,431	-

	19,961	-

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3

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