REGISTERED NUMBER: 13371238 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

Little Learners Land (London Colney)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Shah

H Gurjar

REGISTERED OFFICE:

238 Station Road

Addlestone

Surrey

KT15 2PS

REGISTERED NUMBER:

13371238 (England and Wales)

ACCOUNTANTS:

CSL Partnership (Addlestone) Limited

Chartered Certified Accountants

238 Station Road

Addlestone

Surrey

KT15 2PS

FIXED ASSETS

Tangible assets

4

1,221,908

1,255,512

CURRENT ASSETS

Debtors

5

10,809

8,540

Cash at bank

470,484

328,731

481,293

337,271

CREDITORS

Amounts falling due within one year

6

(218,806

)

(99,871

)

NET CURRENT ASSETS

262,487

237,400

TOTAL ASSETS LESS CURRENT LIABILITIES

1,484,395

1,492,912

CREDITORS

Amounts falling due after more than one year

7

(1,550,000

)

(1,550,000

)

NET LIABILITIES

(65,605

)

(57,088

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(65,705

)

(57,188

)

(65,605

)

(57,088

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

N Shah - Director

H Gurjar - Director

1.	STATUTORY INFORMATION

Little Learners Land (London Colney) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Improvements to property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

property

property

fittings

Totals

£

£

£

£

COST

At 1 August 2024

779,022

438,677

129,958

1,347,657

Additions

-

-

2,795

2,795

At 31 July 2025

779,022

438,677

132,753

1,350,452

DEPRECIATION

At 1 August 2024

17,014

16,085

59,046

92,145

Charge for year

-

-

36,399

36,399

At 31 July 2025

17,014

16,085

95,445

128,544

NET BOOK VALUE

At 31 July 2025

762,008

422,592

37,308

1,221,908

At 31 July 2024

762,008

422,592

70,912

1,255,512

Included in cost of land and buildings is freehold land of £ 315,000 (2024 - £ 315,000 ) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

5,548

100

Deferred tax asset

5,261

8,440

10,809

8,540

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Social security and other taxes

9,528

9,237

Other creditors

28,233

26,016

Accruals and deferred income

181,045

64,618

218,806

99,871

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Other loans (see note 8)

1,550,000

1,550,000

8.

LOANS

An analysis of the maturity of loans is given below:

31.7.25

31.7.24

£

£

Amounts falling due between two and five years:

Other loans - 2-5 years

1,550,000

1,550,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Other loans

1,550,000

1,550,000

The loans are secured by way of charges over the company's freehold property as well as a fixed and floating charge over the company's assets.