REGISTERED NUMBER: 08012716 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 March 2025

for

Little Monsters Day Nursery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

S W Gibson

Mrs C A Gibson

SECRETARY:

REGISTERED OFFICE:

The Poplars Main Road

Anslow

Burton-On-Trent

Staffordshire

DE13 9QE

REGISTERED NUMBER:

08012716 (England and Wales)

ACCOUNTANTS:

KLN Accountancy Services Ltd

1 - 2 Basford House

Derby Road

Heanor

Derbyshire

DE75 7QL

FIXED ASSETS

Intangible assets

4

-

11,520

Tangible assets

5

172,539

102,908

172,539

114,428

CURRENT ASSETS

Debtors

6

2,527

58

Cash at bank

406,704

324,073

409,231

324,131

CREDITORS

Amounts falling due within one year

7

169,696

77,798

NET CURRENT ASSETS

239,535

246,333

TOTAL ASSETS LESS CURRENT LIABILITIES

412,074

360,761

CREDITORS

Amounts falling due after more than one year

8

(2,441

)

(13,018

)

PROVISIONS FOR LIABILITIES

(23,055

)

(23,055

)

NET ASSETS

386,578

324,688

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

386,478

324,588

386,578

324,688

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 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 29 December 2025 and were signed on its behalf by:

Mrs C A Gibson - Director

S W Gibson - Director

1.	STATUTORY INFORMATION

Little Monsters Day Nursery Ltd 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 0, 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.

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 28 (2024 - 28 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 30 March 2025

144,000

AMORTISATION

At 1 April 2024

132,480

Charge for period

11,520

At 30 March 2025

144,000

NET BOOK VALUE

At 30 March 2025

-

At 31 March 2024

11,520

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

186,834

Additions

100,542

At 30 March 2025

287,376

DEPRECIATION

At 1 April 2024

83,926

Charge for period

30,911

At 30 March 2025

114,837

NET BOOK VALUE

At 30 March 2025

172,539

At 31 March 2024

102,908

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

31.3.24

£

£

Other debtors

2,527

58

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

31.3.24

£

£

Trade creditors

147,149

49,081

Taxation and social security

18,543

18,195

Other creditors

4,004

10,522

169,696

77,798

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.3.25

31.3.24

£

£

Hire purchase contracts

2,441

13,018

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 30 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

KLN Accountancy Services Ltd

1 - 2 Basford House

Derby Road

Heanor

Derbyshire

DE75 7QL

29 December 2025