Company registration number 12798150 (England and Wales)
LITTLE BEARS FOREST PRESCHOOL SOUTHSEA LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
LITTLE BEARS FOREST PRESCHOOL SOUTHSEA LTD
COMPANY INFORMATION
Director
Mrs H Smith
Company number
12798150
Registered office
Murrills House
48 East Street
Portchester
Fareham
Hampshire
England
PO16 9XS
Accountants
bk plus Limited
Murrills House
48 East Street
Portchester
Fareham
Hampshire
England
PO16 9XS
LITTLE BEARS FOREST PRESCHOOL SOUTHSEA LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
LITTLE BEARS FOREST PRESCHOOL SOUTHSEA LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Intangible assets
-
0
-
0
Current assets
Debtors
5
625
1,633
Cash at bank and in hand
46,709
11,720
47,334
13,353
Creditors: amounts falling due within one year
6
(50,391)
(18,587)
Net current liabilities
(3,057)
(5,234)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(3,157)
(5,334)
Total equity
(3,057)
(5,234)

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

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.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved and signed by the director and authorised for issue on 11 May 2026
Mrs H Smith
Director
Company registration number 12798150 (England and Wales)
LITTLE BEARS FOREST PRESCHOOL SOUTHSEA LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Little Bears Forest Preschool Southsea Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Murrills House, 48 East Street, Portchester, Fareham, Hampshire, England, PO16 9XS.

1.1
Basis of preparation

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
Going concern

The accounts have been prepared on a going concern basis, on the understanding that the director will continue to financially support the company. She has undertaken to do this for at least twelve months from the date of signing the accounts.

1.3
Revenue

Turnover is represented by fees receivable.

1.4
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:

Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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.

1.6
Retirement benefits

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

LITTLE BEARS FOREST PRESCHOOL SOUTHSEA LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
10
10
4
Tangible fixed assets
Computers
£
Cost
At 1 September 2024 and 31 August 2025
596
Depreciation and impairment
At 1 September 2024 and 31 August 2025
596
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
625
1,342
Corporation tax recoverable
-
0
291
625
1,633
LITTLE BEARS FOREST PRESCHOOL SOUTHSEA LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
1,161
7,803
Other taxation and social security
-
0
4,370
Other creditors
49,230
6,414
50,391
18,587
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