St Bees Little Learners Nursery Ltd 31/08/2025 iXBRL

Company registration number: 12705561

St Bees Little Learners Nursery Ltd

Unaudited filleted financial statements

For the year ended

31 August 2025

St Bees Little Learners Nursery Ltd

Contents

Statement of financial position

Notes to the financial statements

St Bees Little Learners Nursery Ltd

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	3	-		-
Tangible assets	4	146,807		24,645
		________		________
			146,807		24,645

Current assets
Debtors	5	212,220		30,773
Cash at bank and in hand		19,015		234,449
		________		________
		231,235		265,222
Creditors: amounts falling due
within one year	6	( 44,779)		( 53,617)
		________		________
Net current assets			186,456		211,605
			________		________
Total assets less current liabilities			333,263		236,250


Provisions for liabilities			( 159)		-

			________		________
Net assets			333,104		236,250
			________		________

Capital and reserves
Called up share capital			101		101
Profit and loss account			333,003		236,149
			________		________
Shareholders funds			333,104		236,250
			________		________

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 13 January 2026 , and are signed on behalf of the board by:

Mrs K V Robertson

Director

Company registration number: 12705561

St Bees Little Learners Nursery Ltd

Notes to the financial statements

Year ended 31 August 2025

1. Accounting policies

Statutory information

St Bees Little Learners Nursery Ltd is a private company, limited by shares, domiciled in England and Wales, registration number 12705561 . The registered office is St Bridgets Lane, Egremont, CA22 2BD.

Basis of preparation

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006'. There were no material departures from that standard.The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same financial statements.

Turnover

Turnover consists of the sales value, excluding VAT, of all work done in the period under contracts to supply goods and services to third parties. It includes the relevant proportion of contract values where work is partially performed in the period.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	25 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	Freehold land is not depreciated
Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	20 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model and the performance model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for fixed asset investments which are measured at fair value, with changes recognised in the fair value reserve.

Defined contribution plans

The company operates a defined contribution pension scheme and the pension charge represents the amount payable by the company to the fund in respect of the year.

2. Employee numbers

The average number of persons employed by the company during the year amounted to 23 (2024: 27 ).

3. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	12,000	12,000
	________	________
Amortisation
At 1 September 2024 and 31 August 2025	12,000	12,000
	________	________
Carrying amount
At 31 August 2025	-	-
	________	________
At 31 August 2024	-	-
	________	________

4. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 September 2024	-	17,953	22,418	40,371
Additions	126,364	4,950	-	131,314
	________	________	________	________
At 31 August 2025	126,364	22,903	22,418	171,685
	________	________	________	________
Depreciation
At 1 September 2024	-	11,242	4,484	15,726
Charge for the year	-	5,565	3,587	9,152
	________	________	________	________
At 31 August 2025	-	16,807	8,071	24,878
	________	________	________	________
Carrying amount
At 31 August 2025	126,364	6,096	14,347	146,807
	________	________	________	________
At 31 August 2024	-	6,711	17,934	24,645
	________	________	________	________

5. Debtors

	2025	2024
	£	£
Trade debtors	1,355	6,428
Other debtors	210,865	24,345
	________	________
	212,220	30,773
	________	________

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	42,327	48,603
Taxation and social security	35	3,624
Other creditors	2,417	1,390
	________	________
	44,779	53,617
	________	________

7. Directors advances, credits and guarantees

During the year the company made advances to Mrs K V Robertson , the director, totalling £nil. Repayments of £4,169 were made by 31 August 2025 and so the balance outstanding at the year end, 31 August 2025, was £18,790 (2024: £22,959). Where applicable, interest is charged on overdrawn loan accounts at the rate of 2.25% per annum to 5 April 2025 then 3.75% per annum thereafter, loans are repayable on demand.