REGISTERED NUMBER: 03591488

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Little Foxes (Garston) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J T Brown

Mrs A Hampson

Mrs S M Kerr

REGISTERED OFFICE:

11-13 Victoria street

Liverpool

Merseyside

L25QQ

REGISTERED NUMBER:

03591488

ACCOUNTANTS:

DJH Liverpool

3rd Floor Pacific Chambers

11-13 Victoria Street

Liverpool

Merseyside

L2 5QQ

FIXED ASSETS

Tangible assets

4

74,565

81,631

CURRENT ASSETS

Debtors

5

102,768

84,398

Cash at bank and in hand

32,904

6,713

135,672

91,111

CREDITORS

Amounts falling due within one year

6

141,491

85,502

NET CURRENT (LIABILITIES)/ASSETS

(5,819

)

5,609

TOTAL ASSETS LESS CURRENT LIABILITIES

68,746

87,240

CREDITORS

Amounts falling due after more than one year

7

11,667

21,667

NET ASSETS

57,079

65,573

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

56,979

65,473

SHAREHOLDERS' FUNDS

57,079

65,573

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

The members have not required the company to obtain an audit of its financial statements for the year 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 22 December 2025 and were signed on its behalf by:

Mrs A Hampson - Director

1.	STATUTORY INFORMATION

Little Foxes (Garston) Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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.

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.

Freehold property

-

2% on cost

Fixtures and fittings

-

25% reducing balance

Computer equipment

-

25% reducing balance

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.

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.

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 year was 23 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Improvements

and

property

to property

fittings

£

£

£

COST

At 1 April 2024

111,873

4,330

45,766

Additions

-

-

411

At 31 March 2025

111,873

4,330

46,177

DEPRECIATION

At 1 April 2024

55,935

174

44,286

Charge for year

2,237

87

473

At 31 March 2025

58,172

261

44,759

NET BOOK VALUE

At 31 March 2025

53,701

4,069

1,418

At 31 March 2024

55,938

4,156

1,480

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

35,790

6,220

203,979

Additions

-

445

856

At 31 March 2025

35,790

6,665

204,835

DEPRECIATION

At 1 April 2024

16,427

5,526

122,348

Charge for year

4,841

284

7,922

At 31 March 2025

21,268

5,810

130,270

NET BOOK VALUE

At 31 March 2025

14,522

855

74,565

At 31 March 2024

19,363

694

81,631

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

102,768

84,398

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

606

299

Taxation and social security

39,656

22,494

Other creditors

101,229

62,709

141,491

85,502

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

11,667

21,667

8.	RELATED PARTY DISCLOSURES

During the financial year there were intercompany loans between the following companies who have common shareholders and directors as Little Foxes (Garston) Limited

Included within debtors at the year-end were the following balances due to the companies:

Little Foxes Wigan Limited £45,905 (2024: £34,665)

Little Foxes Newton Limited £20,360 (2024: £12,676 )

Little Foxes Maghull Station Ltd £34,501 (2024: £35,057)

PM Buddy Limited £2,000 (2024:£2,000)

Included within creditors at the year-end were the following balances due to the companies:

The Foxes Newton Limited £6,608 (2024: £6,608)

Cub Cafe Limited £13,859 (2024: £13,858)

During the financial year there were loans between the company and , Foxhouse Nursery, which is a business that was owned by Margaret Brown.

Included within Creditors at the year-end was the following balance due:

Foxhouse Nursery £35,981 (2024: £35,981).