The Little Learning Tree Preschool Ltd iXBRL

Company Registration Number: 10280719

The Little Learning Tree Preschool Ltd

Unaudited Financial Statements

for the financial year ended 31 July 2025

The Little Learning Tree Preschool Ltd

Company Registration Number: 10280719

STATEMENT OF FINANCIAL POSITION

as at 31 July 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Property, plant and equipment

8,569

3,870

─────────

Current Assets

Receivables

102,825

67,332

Cash and cash equivalents

93,033

66,886

─────────

195,858

134,218

─────────

Payables: amounts falling due within one year

(138,136)

(93,850)

─────────

Net Current Assets

57,722

40,368

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Total Assets less Current Liabilities

66,291

44,238

Payables:

amounts falling due after more than one year

(35,386)

(19,745)

─────────

Net Assets

30,905

24,493

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Capital and Reserves

Called up share capital

Retained earnings

30,903

24,491

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Equity attributable to owners of the company

30,905

24,493

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 13 October 2025 and signed on its behalf by



________________________________
Alice Penfold
Director

The Little Learning Tree Preschool Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

General Information

The Little Learning Tree Preschool Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 10280719. The registered office of the company is 1 Leicester Drive, Tunbridge Wells, Kent, TN2 5PH, England which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable relating to running children's preschool nurseries.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

25% Straight line

Computer equipment

25% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Employees

The average monthly number of employees, including directors, during the financial year was 21, (2024 - 20).

2025

2024

Number

Number

Normal

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4.	Dividends	2025	2024
		£	£
	Dividends on equity shares:

	- Interim paid	27,000	15,000
		═════════	═════════


5.	Property, plant and equipment
		Fixtures,	Computer	Total
		fittings and	equipment
		equipment
		£	£	£
	Cost
	At 1 August 2024	3,970	4,955	8,925
	Additions	6,802	2,106	8,908
		─────────	─────────	─────────
	At 31 July 2025	10,772	7,061	17,833
		─────────	─────────	─────────
	Depreciation
	At 1 August 2024	1,657	3,398	5,055
	Charge for the financial year	2,605	1,604	4,209
		─────────	─────────	─────────
	At 31 July 2025	4,262	5,002	9,264
		─────────	─────────	─────────
	Net book value
	At 31 July 2025	6,510	2,059	8,569
		═════════	═════════	═════════
	At 31 July 2024	2,313	1,557	3,870
		═════════	═════════	═════════


6.	Receivables	2025	2024
		£	£

	Trade receivables	98,007	65,029
	Taxation	2,018	-
	Prepayments and accrued income	2,800	2,303
		─────────	─────────
		102,825	67,332
		═════════	═════════


7.	Payables	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	4,302	4,278
	Business loan	4,415	-
	Trade payables	59	-
	Taxation	4,414	10,985
	Other creditors	24,764	21,344
	Deferred income	100,182	57,243
		─────────	─────────
		138,136	93,850
		═════════	═════════


8.	Payables	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	15,509	19,745
	Business loan	19,877	-
		─────────	─────────
		35,386	19,745
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 7)	8,717	4,278
	Repayable between two and five years	35,386	19,745
		─────────	─────────
		44,103	24,023
		═════════	═════════