Company registration number 06449711 (England and Wales)
WORCESTER CHILDRENS INDOOR PLAY LIMITED
T/A LITTLE ACORNS
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
WORCESTER CHILDRENS INDOOR PLAY LIMITED
T/A LITTLE ACORNS
COMPANY INFORMATION
Directors
Mr A P Silsby
Mrs S Wray-Silsby
Secretary
Mrs S Wray-Silsby
Company number
06449711
Registered office
2A Everoak Industrial Estate
Bromyard Road
Worcester
Worcestershire
WR2 5HP
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
The Royal Bank of Scotland Plc
Worcester Branch
5-9 St Nicholas Street
Worcester
Worcestershire
WR1 1UR
WORCESTER CHILDRENS INDOOR PLAY LIMITED
T/A LITTLE ACORNS
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
WORCESTER CHILDRENS INDOOR PLAY LIMITED
T/A LITTLE ACORNS
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WORCESTER CHILDRENS INDOOR PLAY LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Worcester Childrens Indoor Play Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Worcester Childrens Indoor Play Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Worcester Childrens Indoor Play Limited and state those matters that we have agreed to state to the b oard of d irectors of Worcester Childrens Indoor Play Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Worcester Childrens Indoor Play Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Worcester Childrens Indoor Play Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Worcester Childrens Indoor Play Limited. You consider that Worcester Childrens Indoor Play Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Worcester Childrens Indoor Play Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
25 March 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
WORCESTER CHILDRENS INDOOR PLAY LIMITED
T/A LITTLE ACORNS
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
16,866
22,050
Current assets
Stocks
478
522
Debtors
4
22,623
4,644
Cash at bank and in hand
90,548
81,728
113,649
86,894
Creditors: amounts falling due within one year
5
(66,660)
(59,152)
Net current assets
46,989
27,742
Total assets less current liabilities
63,855
49,792
Creditors: amounts falling due after more than one year
6
(48,729)
(19,126)
Provisions for liabilities
7
(3,205)
(5,506)
Net assets
11,921
25,160
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
11,821
25,060
Total equity
11,921
25,160

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

WORCESTER CHILDRENS INDOOR PLAY LIMITED
T/A LITTLE ACORNS
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 25 March 2026 and are signed on its behalf by:
Mr A P Silsby
Director
Company registration number 06449711 (England and Wales)
WORCESTER CHILDRENS INDOOR PLAY LIMITED
T/A LITTLE ACORNS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Worcester Childrens Indoor Play Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2A Everoak Industrial Estate, Bromyard Road, Worcester, Worcestershire, WR2 5HP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
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, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Short leasehold
Straight line over 9 years
Plant and equpiment
20% on reducing balance
Fixtures and fittings
20% on reducing balance
Computer equipment
33% on cost
Motor vehicles
25% on reducing balance
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

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.

WORCESTER CHILDRENS INDOOR PLAY LIMITED
T/A LITTLE ACORNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

WORCESTER CHILDRENS INDOOR PLAY LIMITED
T/A LITTLE ACORNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
21
19
3
Tangible fixed assets
Short leasehold
Plant and equpiment
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 January 2025 and 31 December 2025
8,415
12,566
62,161
972
36,675
120,789
Depreciation and impairment
At 1 January 2025
8,415
11,156
56,993
972
21,203
98,739
Depreciation charged in the year
-
0
281
1,035
-
0
3,868
5,184
At 31 December 2025
8,415
11,437
58,028
972
25,071
103,923
Carrying amount
At 31 December 2025
-
0
1,129
4,133
-
0
11,604
16,866
At 31 December 2024
-
0
1,410
5,168
-
0
15,472
22,050
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
22,623
4,644
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
11,271
2,581
Trade creditors
3,322
1,525
Taxation and social security
9,666
27,067
Other creditors
42,401
27,979
66,660
59,152
WORCESTER CHILDRENS INDOOR PLAY LIMITED
T/A LITTLE ACORNS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
48,729
-
0
Other creditors
-
0
19,126
48,729
19,126
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
3,205
5,506
8
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Hire purchase contracts
19,126
23,166
Bank loans
60,000
2,581
79,126
25,747
Hire purchase contracts are secured against the assets to which they relate.
Bank loans are secured by way of a fixed and floating charge over all assets of the company.
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
50
50
50
50
Ordinary Deferred of £1 each
50
50
50
50
100
100
100
100
10
Ultimate controlling party

The ultimate controlling party is Mr A P Silsby and Mrs S Wray-Silsby.

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