REGISTERED NUMBER: 09649985 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Little Foxes (Newton) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A Hampson

J Brown

Mrs S M Kerr

REGISTERED OFFICE:

3rd Floor Pacific Chambers

11-13 Victoria Street

Liverpool

Merseyside

L2 5QQ

REGISTERED NUMBER:

09649985 (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

121,545

119,465

127,545

131,465

CURRENT ASSETS

Debtors

6

429,438

456,054

Cash at bank

31,024

7,685

460,462

463,739

CREDITORS

Amounts falling due within one year

7

242,000

176,869

NET CURRENT ASSETS

218,462

286,870

TOTAL ASSETS LESS CURRENT LIABILITIES

346,007

418,335

CREDITORS

Amounts falling due after more than one year

8

202,321

247,820

NET ASSETS

143,686

170,515

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

143,486

170,315

143,686

170,515

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 (Newton) 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 2016, is being amortised evenly over its estimated useful life of ten 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.

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 27 (2024 - 27 ) .

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

128,427

56,727

185,154

Additions

-

10,231

10,231

At 31 March 2025

128,427

66,958

195,385

DEPRECIATION

At 1 April 2024

20,552

45,137

65,689

Charge for year

2,569

5,582

8,151

At 31 March 2025

23,121

50,719

73,840

NET BOOK VALUE

At 31 March 2025

105,306

16,239

121,545

At 31 March 2024

107,875

11,590

119,465

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

7,222

-

Other debtors

422,216

456,054

429,438

456,054

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

55,851

37,880

Taxation and social security

30,988

12,647

Other creditors

155,161

126,342

242,000

176,869

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

200,654

236,153

Other creditors

1,667

11,667

202,321

247,820

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

200,654

236,153

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 (Newton) Limited

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

Little Foxes Maghull Station Limited £281,501 (2024: £316,340)

PM Buddy Limited- £140,514 (2024: £139,514)

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

Little Foxes Wigan Limited £34,668 (2024: £34,750)

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

The Foxes Newton Limited £29,930 (2024: £13,689)

Foxhouse Nursery £3,840 (2024 - £3,840)

Little Foxes Maghull Limited £33,893 (2024 - £26,469)

Cub Cafe Limited £22,469 (2024: £22,937)