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Registered number: 08638834
Little Blossoms Day Care Nursery Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Little Blossoms Day Care Nursery Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Little Blossoms Day Care Nursery Limited
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 08638834

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 11,200 |  | 14,000
Tangible Assets | 5 |  | 458,222 |  | 428,474
|  |  | 469,422 |  | 442,474
CURRENT ASSETS
Debtors | 6 | 14,258 |  | 36,257 |
Cash at bank and in hand |  | 276,166 |  | 283,245 |
|  | 290,424 |  | 319,502 |
Creditors: Amounts Falling Due Within One Year | 7 | (100,020 ) |  | (79,832 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 190,404 |  | 239,670
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 659,826 |  | 682,144
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (273,205 ) |  | (291,595 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (23,507 ) |  | (20,939 )
NET ASSETS |  |  | 363,114 |  | 369,610
CAPITAL AND RESERVES
Called up share capital | 10 |  | 102 |  | 102
Income Statement |  |  | 363,012 |  | 369,508
SHAREHOLDERS' FUNDS |  |  | 363,114 |  | 369,610

Page 1
Page 2
Little Blossoms Day Care Nursery Limited
Statement of Financial Position (continued)
As At 31 August 2025
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Jonathan Hepworth Director
28 January 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Little Blossoms Day Care Nursery Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Little Blossoms Day Care Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08638834 . The registered office is Kirklea, Station Road, Crosshills, West Yorkshire, BD20 7DT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of ten years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% on cost
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 33% on cost

2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Little Blossoms Day Care Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2024: 23)
26 23
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 40,000
As at 31 August 2025 | 40,000
Amortisation
As at 1 September 2024 | 26,000
Provided during the period | 2,800
As at 31 August 2025 | 28,800
Net Book Value
As at 31 August 2025 | 11,200
As at 1 September 2024 | 14,000

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 489,586 | 16,862 | 5,039 | 511,487
Additions | 39,148 | 3,123 | - | 42,271
Disposals | - | - | (3,477 ) | (3,477 )
As at 31 August 2025 | 528,734 | 19,985 | 1,562 | 550,281
Depreciation
As at 1 September 2024 | 73,810 | 4,490 | 4,713 | 83,013
Provided during the period | 10,176 | 2,240 | 108 | 12,524
Disposals | - | - | (3,478 ) | (3,478 )
As at 31 August 2025 | 83,986 | 6,730 | 1,343 | 92,059
Net Book Value
As at 31 August 2025 | 444,748 | 13,255 | 219 | 458,222
As at 1 September 2024 | 415,776 | 12,372 | 326 | 428,474

Page 4
Page 5
Little Blossoms Day Care Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,003 |  | 34,683
Other debtors | 2,255 |  | 1,574
| 14,258 |  | 36,257

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 16,676 |  | 10,973
Other creditors | 11,590 |  | 26,384
Taxation and social security | 71,754 |  | 42,475
| 100,020 |  | 79,832

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 266,176 |  | 284,889
Other creditors | 7,029 |  | 6,706
| 273,205 |  | 291,595

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 266,176 |  | 284,889
Other Creditors | 14,163 |  | 6,706

9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. The bank loan is secured with a floating charge that covers all the property or undertaking of the company.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 282,851 |  | 295,862

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

Page 5
Page 6
Little Blossoms Day Care Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 11,466 |  | -
Later than one year and not later than five years | 27,711 |  | -
| 39,177 |  | -

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