REGISTERED NUMBER: 09649864 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Little Foxes Maghull Station Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S M Kerr

J Brown

Mrs A Hampson

REGISTERED OFFICE:

3rd Floor Pacific Chambers

11-13 Victoria Street

Liverpool

Merseyside

L2 5QQ

REGISTERED NUMBER:

09649864 (England and Wales)

ACCOUNTANTS:

DJH Liverpool

3rd Floor Pacific Chambers

11-13 Victoria Street

Liverpool

Merseyside

L2 5QQ

FIXED ASSETS

Intangible assets

4

6,000

12,000

Tangible assets

5

244,913

254,608

250,913

266,608

CURRENT ASSETS

Debtors

6

145,314

145,294

Cash at bank and in hand

13,849

3,130

159,163

148,424

CREDITORS

Amounts falling due within one year

7

450,053

400,447

NET CURRENT LIABILITIES

(290,890

)

(252,023

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(39,977

)

14,585

CREDITORS

Amounts falling due after more than one year

8

3,333

11,667

NET (LIABILITIES)/ASSETS

(43,310

)

2,918

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(43,510

)

2,718

(43,310

)

2,918

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 Maghull Station 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

60,000

AMORTISATION

At 1 April 2024

48,000

Charge for year

6,000

At 31 March 2025

54,000

NET BOOK VALUE

At 31 March 2025

6,000

At 31 March 2024

12,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

258,428

69,202

327,630

DEPRECIATION

At 1 April 2024

41,352

31,670

73,022

Charge for year

5,649

4,046

9,695

At 31 March 2025

47,001

35,716

82,717

NET BOOK VALUE

At 31 March 2025

211,427

33,486

244,913

At 31 March 2024

217,076

37,532

254,608

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

500

500

Other debtors

144,814

144,794

145,314

145,294

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

610

610

Other creditors

449,443

399,837

450,053

400,447

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

3,333

11,667

9.	RELATED PARTY DISCLOSURES

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

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

Little Foxes Wigan Limited £52,510 (2024: £52,510)

Cub Cafe Limited £29,650 (2024: £29,650)

Little Foxes Maghull £1,710 (2024: £1,688)

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

The Foxes Newton £37,539 (2024: £36,540)

Little Foxes Newton Limited £281,500 (2024: £316,340)

Little Foxes Garston Limited £34,502 (2024: £35,057)

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 debtors at the year-end was the following balance due:

Foxhouse Nursery £60,744 (2024: £60,744)