Little Oaks Day Nursery And Childcare Li - Accounts to registrar (filleted)

REGISTERED NUMBER: 07556105 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LITTLE OAKS DAY NURSERY AND CHILDCARE

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Clark

Mrs A Foreman

REGISTERED OFFICE:

Little Oaks Childcare

Owston Road

Carcroft

DONCASTER

South Yorkshire

DN6 8DR

REGISTERED NUMBER:

07556105 (England and Wales)

ACCOUNTANTS:

AMH Accountancy Services Limited

10 Railway Court

Ten Pound Walk

DONCASTER

South Yorkshire

DN4 5FB

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

9,697

10,852

9,697

10,852

CURRENT ASSETS

Debtors

6

76,123

103,913

Cash at bank and in hand

5,171

607

81,294

104,520

CREDITORS

Amounts falling due within one year

7

77,102

96,943

NET CURRENT ASSETS

4,192

7,577

TOTAL ASSETS LESS CURRENT
LIABILITIES

13,889

18,429

CREDITORS

Amounts falling due after more than one
year

8

(3,333

)

(13,333

)

PROVISIONS FOR LIABILITIES

(1,572

)

(1,718

)

NET ASSETS

8,984

3,378

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

8,982

3,376

SHAREHOLDERS' FUNDS

8,984

3,378

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 28 December 2025 and were signed on its behalf by:

Mrs A Foreman - Director

Mrs L Clark - Director

1.	STATUTORY INFORMATION

Little Oaks Day Nursery And Childcare 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 2011, 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on 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.

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 year was 24 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

20,000

AMORTISATION

At 1 April 2024

and 31 March 2025

20,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2024

28,824

17,222

2,820

19,904

68,770

Additions

818

1,134

-

128

2,080

At 31 March 2025

29,642

18,356

2,820

20,032

70,850

DEPRECIATION

At 1 April 2024

26,513

11,449

2,753

17,203

57,918

Charge for year

783

1,727

17

708

3,235

At 31 March 2025

27,296

13,176

2,770

17,911

61,153

NET BOOK VALUE

At 31 March 2025

2,346

5,180

50

2,121

9,697

At 31 March 2024

2,311

5,773

67

2,701

10,852

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

33,046

48,814

Directors' current accounts

37,586

53,171

Tax

1,175

853

Prepayments

4,316

1,075

76,123

103,913

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

17,834

27,072

Trade creditors

17,305

21,214

Tax

20,020

21,409

Social security and other taxes

3,051

8,023

Pension creditor

1,197

1,925

Other creditors

2,710

2,465

Accrued expenses

14,985

14,835

77,102

96,943

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans - 1-2 years

3,333

8,333

Bank loans - 2-5 years

-

5,000

3,333

13,333

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

Mrs A Foreman

Balance outstanding at start of year

24,070

31,035

Amounts advanced

32,500

27,235

Amounts repaid

(39,750

)

(34,200

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

16,820

24,070

Mrs L Clark

Balance outstanding at start of year

29,101

35,607

Amounts advanced

29,665

27,294

Amounts repaid

(38,000

)

(33,800

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

20,766

29,101