1 November 2024 false No description of principal activity Taxfiler 2024.6 14448865 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14448865 2024-10-31 14448865 2024-11-01 2025-10-31 14448865 business:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 14448865 business:FilletedAccounts 2024-11-01 2025-10-31 14448865 2025-10-31 14448865 business:Director1 2024-11-01 2025-10-31 14448865 business:RegisteredOffice 2024-11-01 2025-10-31 14448865 2024-10-31 14448865 core:WithinOneYear 2025-10-31 14448865 core:WithinOneYear 2024-10-31 14448865 core:AfterOneYear 2025-10-31 14448865 core:AfterOneYear 2024-10-31 14448865 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 14448865 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 14448865 core:PreviouslyStatedAmount 2025-10-31 14448865 core:PreviouslyStatedAmount 2024-10-31 14448865 business:SmallEntities 2024-11-01 2025-10-31 14448865 countries:EnglandWales 2024-11-01 2025-10-31 14448865 core:PlantMachinery 2024-11-01 2025-10-31 14448865 core:ComputerEquipment 2024-11-01 2025-10-31 14448865 core:PlantMachinery 2024-10-31 14448865 core:MotorVehicles 2024-10-31 14448865 core:ComputerEquipment 2024-10-31 14448865 core:MotorVehicles 2024-11-01 2025-10-31 14448865 core:PlantMachinery 2025-10-31 14448865 core:MotorVehicles 2025-10-31 14448865 core:ComputerEquipment 2025-10-31 14448865 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. 14448865 (England and Wales)
Baby Steps Nurseries Ltd Unaudited accounts for the year ended 31 October 2025
Baby Steps Nurseries Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Baby Steps Nurseries Ltd Company Information for the year ended 31 October 2025
Director
Lauren May Lehane
Company Number
14448865 (England and Wales)
Registered Office
Baby Steps Nurseries Ltd Castle House Park Road Banstead Surrey SM7 3BT England
Accountants
Surrey Hills Accountancy Limited The Old Workshop Longfrey Cottage Dorking Road Chilworth GU4 8RH
- 3 -
Baby Steps Nurseries Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
18,179
3,304
Current assets
Debtors
5
35,728
41,625
Cash at bank and in hand
18,244
16,292
53,972
57,917
Creditors: amounts falling due within one year
6
(22,591)
(25,047)
Net current assets
31,381
32,870
Total assets less current liabilities
49,560
36,174
Creditors: amounts falling due after more than one year
7
(21,179)
-
Net assets
28,381
36,174
Capital and reserves
Profit and loss account
28,381
36,174
Shareholders' funds
28,381
36,174
For the year ending 31 October 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 her 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 20 April 2026 and were signed on its behalf by
Lauren May Lehane Director Company Registration No. 14448865
- 4 -
Baby Steps Nurseries Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Baby Steps Nurseries Ltd is a private company, limited by shares, registered in England and Wales, registration number 14448865. The registered office is Baby Steps Nurseries Ltd, Castle House, Park Road, Banstead, Surrey, SM7 3BT, England.
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 accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Computer equipment
25% straight line
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
733
-
3,712
4,445
Additions
-
34,878
-
34,878
At 31 October 2025
733
34,878
3,712
39,323
Depreciation
At 1 November 2024
200
-
941
1,141
Charge for the year
183
18,892
928
20,003
At 31 October 2025
383
18,892
1,869
21,144
Net book value
At 31 October 2025
350
15,986
1,843
18,179
At 31 October 2024
533
-
2,771
3,304
- 5 -
Baby Steps Nurseries Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
6,228
24,234
Amounts due from group undertakings etc.
16,542
6,819
Accrued income and prepayments
1,252
-
Other debtors
9,301
7,951
33,323
39,004
Amounts falling due after more than one year
Other debtors
2,405
2,621
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
8,638
11,521
Obligations under finance leases and hire purchase contracts
4,680
-
Trade creditors
1,504
-
Amounts owed to group undertakings and other participating interests
750
750
Taxes and social security
6,287
8,645
Other creditors
82
3,481
Accruals
650
650
22,591
25,047
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
21,179
-
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -