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Registered number: 11573364
Little Lodge Day Nurseries Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
TAG Accountants Group Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11573364
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 87,188 108,958
Tangible Assets 5 89,115 107,334
176,303 216,292
CURRENT ASSETS
Debtors 6 573,726 416,193
Cash at bank and in hand 5,524 27,895
579,250 444,088
Creditors: Amounts Falling Due Within One Year 7 (115,418 ) (189,838 )
NET CURRENT ASSETS (LIABILITIES) 463,832 254,250
TOTAL ASSETS LESS CURRENT LIABILITIES 640,135 470,542
Creditors: Amounts Falling Due After More Than One Year 8 (343,911 ) (351,411 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,934 ) (20,393 )
NET ASSETS 279,290 98,738
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 279,190 98,638
SHAREHOLDERS' FUNDS 279,290 98,738
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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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Vivek Shah
Director
11th May 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Little Lodge Day Nurseries Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11573364 . The registered office is 491 Stratford Road, Sparkhill, Birmingham, B11 4LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line
Plant & Machinery 25% straight line
Computer Equipment 25% straight line
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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 measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 59 (2024: 49)
59 49
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2024 217,700
As at 31 August 2025 217,700
Amortisation
As at 1 September 2024 108,742
Provided during the period 21,770
As at 31 August 2025 130,512
Net Book Value
As at 31 August 2025 87,188
As at 1 September 2024 108,958
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 78,432 133,544 16,745 228,721
Additions 12,784 7,829 1,349 21,962
As at 31 August 2025 91,216 141,373 18,094 250,683
Depreciation
As at 1 September 2024 25,782 84,248 11,357 121,387
Provided during the period 8,365 28,517 3,299 40,181
As at 31 August 2025 34,147 112,765 14,656 161,568
Net Book Value
As at 31 August 2025 57,069 28,608 3,438 89,115
As at 1 September 2024 52,650 49,296 5,388 107,334
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 40,749 45,479
Amounts owed by group undertakings 531,911 370,078
Other debtors 1,066 636
573,726 416,193
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 10,435 10,000
Amounts owed to group undertakings - 70,000
Other creditors 81,044 94,947
Taxation and social security 23,939 14,891
115,418 189,838
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 7,500
Other creditors 343,911 343,911
343,911 351,411
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is VK Nurseries Ltd  virtue of his ownership of 100% of the issued share capital in the company.
VK Nurseries Ltd is a private company limited by shares and incorporated in England, company number 12116037. Its registered office is:
491 Stratford Road
Sparkhill
Birmingham
B11 4LE
11. Related Party Disclosures
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
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