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Company Registration No. 09081332 (England and Wales)
Creative Little Footsteps Limited Unaudited accounts for the year ended 31 August 2025
Creative Little Footsteps Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Creative Little Footsteps Limited Company Information for the year ended 31 August 2025
Director
Samantha Cornish
Company Number
09081332 (England and Wales)
Registered Office
159 VIKING BRACKNELL BERKSHIRE RG12 8UW
Accountants
Nicola Grobety (MAAT) Longwood Business Support Ltd 16 Longwood View Crawley West Sussex RH10 6PB
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Creative Little Footsteps Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
1,434
2,013
Current assets
Debtors
6
2
2
Cash at bank and in hand
69,696
53,661
69,698
53,663
Creditors: amounts falling due within one year
7
(8,689)
(8,855)
Net current assets
61,009
44,808
Total assets less current liabilities
62,443
46,821
Provisions for liabilities
Deferred tax
(492)
(382)
Net assets
61,951
46,439
Capital and reserves
Called up share capital
8
2
2
Profit and loss account
61,949
46,437
Shareholders' funds
61,951
46,439
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 March 2026 and were signed on its behalf by
Samantha Cornish Director Company Registration No. 09081332
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Creative Little Footsteps Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Creative Little Footsteps Limited is a private company, limited by shares, registered in England and Wales, registration number 09081332. The registered office is 159 VIKING, BRACKNELL, BERKSHIRE, RG12 8UW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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 accounts.
Basis of preparation
The abridged financial statements have been prepared under the historical cost convention in accordance with FRS 102 Section 1A small entities - the Financial Reporting Standard applicable in the United Kingdom and the Companies Act 2006.
Presentation currency
The accounts are presented in £ sterling.
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and is reduced for estimated rebates and other similar allowances.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% per annum on reducing balance.
Computer equipment
25% per annum on reducing balance.
Intangible fixed assets
The acquired goodwill for the trade and assets of an existing preschool group is amortised at a rate calculated to write off the asset on a straight basis over its estimated useful economic life of ten years. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in computation of taxable profit. 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 not discounted.
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Creative Little Footsteps Limited Notes to the Accounts for the year ended 31 August 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024
22,000
At 31 August 2025
22,000
Amortisation
At 1 September 2024
22,000
At 31 August 2025
22,000
Net book value
At 31 August 2025
-
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
9,569
3,084
12,653
At 31 August 2025
9,569
3,084
12,653
Depreciation
At 1 September 2024
8,544
2,096
10,640
Charge for the year
332
247
579
At 31 August 2025
8,876
2,343
11,219
Net book value
At 31 August 2025
693
741
1,434
At 31 August 2024
1,025
988
2,013
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
2
2
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
7,314
6,610
Loans from directors
745
745
Accruals
630
1,500
8,689
8,855
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
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Creative Little Footsteps Limited Notes to the Accounts for the year ended 31 August 2025
9
Post balance sheet events
After the reporting date, the Company sold the nursery business assets operated by the company. This disposal occurred after the year end and is a non-adjusting event after the reporting period; accordingly, no adjustment has been made in these financial statements.
10
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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