REGISTERED NUMBER: 07045536 (England and Wales)

Unaudited Financial Statements

for the Period 25 October 2023 to 31 March 2025

for

Lilliput Childrens Day Nursery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Jeffries

Mr L C Moore

Mr P J Wilkinson

REGISTERED OFFICE:

Suite 4 Suite 4, Bloxam Court

Corporation Street

Rugby

CV21 2DU

REGISTERED NUMBER:

07045536 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

FIXED ASSETS

Tangible assets

4

33,816

3,605

CURRENT ASSETS

Stocks

-

741

Debtors

5

276,860

22,581

Cash at bank and in hand

1,704

147,600

278,564

170,922

CREDITORS

Amounts falling due within one year

6

(187,005

)

(133,947

)

NET CURRENT ASSETS

91,559

36,975

TOTAL ASSETS LESS CURRENT LIABILITIES

125,375

40,580

CREDITORS

Amounts falling due after more than one year

7

(3,333

)

(33,333

)

PROVISIONS FOR LIABILITIES

(8,454

)

(901

)

NET ASSETS

113,588

6,346

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

113,488

6,246

113,588

6,346

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Mr L C Moore - Director

1.	STATUTORY INFORMATION

Lilliput Childrens Day Nursery Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

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

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

Taxation

Taxation for the period 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 period 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 period was 26 (2023 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 25 October 2023

40,025

Additions

36,610

At 31 March 2025

76,635

DEPRECIATION

At 25 October 2023

36,420

Charge for period

6,399

At 31 March 2025

42,819

NET BOOK VALUE

At 31 March 2025

33,816

At 24 October 2023

3,605

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

24.10.23

£

£

Trade debtors

-

9,065

Amounts owed by group undertakings

255,493

-

Other debtors

21,367

13,516

276,860

22,581

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

24.10.23

£

£

Bank loans and overdrafts

30,848

20,000

Trade creditors

32,087

13,820

Amounts owed to group undertakings

6,698

-

Taxation and social security

95,435

12,430

Other creditors

21,937

87,697

187,005

133,947

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

24.10.23

£

£

Bank loans

3,333

33,333

8.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed money by and money to companies under common control. The balances are unsecured, interest free and repayable on demand. At 31 March 2025, the balances owed by or to companies under common control were as follows:

Name of entity

Amount owed to the company

Amount owed by the company

Nursery Elite Ltd

257,492

-

Little Tots Day Nursery Ltd

-

6,698

257,492

6,698

9.	ULTIMATE CONTROLLING PARTY

There is no single ultimate controlling party.