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Company registration number: 10592617

Little Discoveries Childcare Limited
Filleted Annual Report and Unaudited Financial Statements
for the Year Ended 31 July 2025

Little Discoveries Childcare Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

Little Discoveries Childcare Limited

(Registration number: 10592617)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 33,318 | 28,439
Current assets |  |  |
Debtors | 5 | 27,108 | 14,181
Cash at bank and in hand |  | 210,092 | 175,068
|  | 237,200 | 189,249
Creditors: Amounts falling due within one year | 6 | (88,704) | (113,994)
Net current assets |  | 148,496 | 75,255
Total assets less current liabilities |  | 181,814 | 103,694
Provisions for liabilities |  |  |
Deferred tax liabilities |  | (5,799) | (4,066)
Net assets |  | 176,015 | 99,628
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 175,915 | 99,528
Total equity |  | 176,015 | 99,628

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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 February 2026 and signed on its behalf by:

K Baker Director |  |

Little Discoveries Childcare Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Churchill House
Robins Drive
Bridgwater
Somerset
TA6 4DL
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in Sterling (£).

Turnover recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue at the point in which the childcare services are delivered to the customer.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Little Discoveries Childcare Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 July 2025

Deferred tax is recognised on timing differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.
Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presneted within provisions for liabilities on the balance sheet.

Tangible assets

Tangible assets are stated at cost, less accumulated depreciation and accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation of tangible assets

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold improvements | 3-7 years straight line
Plant and machinery | 25% reducing balance
Fixtures and fittings | 25% reducing balance
Computer equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Little Discoveries Childcare Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 July 2025

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year was 11 (2024 - 14).

Little Discoveries Childcare Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 July 2025

4 | Tangible assets

| Leasehold improvements £ | Plant and machinery £ | Computer equipment £ | Fixtures and fittings £ | Total £
Cost or valuation
At 1 August 2024 | 20,699 | 15,302 | 14,429 | 10,944 | 61,374
Additions | 4,524 | 1,380 | 3,559 | 4,952 | 14,415
At 31 July 2025 | 25,223 | 16,682 | 17,988 | 15,896 | 75,789
Depreciation
At 1 August 2024 | 8,199 | 9,198 | 8,615 | 6,923 | 32,935
Charge for the year | 3,119 | 1,866 | 2,320 | 2,231 | 9,536
At 31 July 2025 | 11,318 | 11,064 | 10,935 | 9,154 | 42,471
Carrying amount
At 31 July 2025 | 13,905 | 5,618 | 7,053 | 6,742 | 33,318
At 31 July 2024 | 12,500 | 6,104 | 5,814 | 4,021 | 28,439

Little Discoveries Childcare Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 July 2025

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 49
Prepayments | 15,258 | 7,063
Other debtors | 11,850 | 7,069
| 27,108 | 14,181

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 15,629 | 6,124
Taxation and social security | 29,380 | 15,039
Accruals and deferred income | 32,486 | 27,801
Other creditors | 11,209 | 65,030
| 88,704 | 113,994

7 | Parent and ultimate parent undertaking

The company's immediate parent is Somerset Skills & Learning CIC, incorporated in England.
These financial statements are available upon request from Companies House