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Company No: 13502430 (England and Wales)

# LITTLE BUGS CHILDCARE LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

LITTLE BUGS CHILDCARE LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

LITTLE BUGS CHILDCARE LIMITED

## COMPANY INFORMATION

For the financial year ended 31 July 2025
LITTLE BUGS CHILDCARE LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 July 2025

DIRECTOR | Janice Margaret Dunphy

REGISTERED OFFICE | The Arena Cliftongate Business Park
| Wigginton Road
| York
| YO32 2RH
| United Kingdom

COMPANY NUMBER | 13502430 (England and Wales)

ACCOUNTANT | Ian Walker and Co
| Wellington House
| Aviator Court
| York
| YO30 4UZ
| United Kingdom

LITTLE BUGS CHILDCARE LIMITED

## BALANCE SHEET

As at 31 July 2025
LITTLE BUGS CHILDCARE LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Stocks | 3 | 1,175 |  | 1,053
Debtors | 4 | 335,394 |  | 258,222
Cash at bank and in hand | 5 | 24,077 |  | 50,269
|  | 360,646 |  | 309,544
Creditors: amounts falling due within one year | 6 | ( 277,807) |  | ( 239,589)
Net current assets |  | 82,839 |  | 69,955
Total assets less current liabilities |  | 82,839 |  | 69,955
Net assets |  | 82,839 |  | 69,955
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 82,739 |  | 69,855
Total shareholder's funds |  | 82,839 |  | 69,955

For the financial year ending 31 July 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Little Bugs Childcare Limited (registered number: 13502430) were approved and authorised for issue by the Director on 19 December 2025. They were signed on its behalf by:

Janice Margaret Dunphy Director |

LITTLE BUGS CHILDCARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
LITTLE BUGS CHILDCARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Little Bugs Childcare Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Arena Cliftongate Business Park, Wigginton Road, York, YO32 2RH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 0 |  | 0

#### 3. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 1,175 |  | 1,053

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 32,188 |  | 34,086
Other debtors | 303,206 |  | 224,136
| 335,394 |  | 258,222

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 24,077 |  | 50,269

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 9,027 |  | 12,575
Taxation and social security | 37,665 |  | 6,285
Other creditors | 231,115 |  | 220,729
| 277,807 |  | 239,589

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Ultimate controlling party

Parent Company:

Masce Limited
The Arena, Cliftongate Business Park, Wigginton Road, York, England, YO32 2RH