LITTLE DUCKLINGS DAY NURSERY (GARSTANG) LIMITED


Directors	MAKINSON, Barbara Mary
	MAKINSON, Thomas Edward
	WHITAKER, Gillian


Company Secretary	MAKINSON, Thomas Edward


Registered Address	Bridge Mills
	Stramongate
	Kendal
	LA9 4UB


Registered Number	06335488 (England and Wales)

Statement of Financial Position
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		313,659		2,323
			313,659		2,323
Current assets
Debtors	5	162,084		253,991
Cash at bank and on hand		275,773		319,605
		437,857		573,596
Creditors amounts falling due within one year	6	(100,088)		(68,105)
Net current assets (liabilities)			337,769		505,491
Total assets less current liabilities			651,428		507,814
Net assets			651,428		507,814
Capital and reserves
Called up share capital			300		300
Profit and loss account			651,128		507,514
Shareholders' funds			651,428		507,814

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 8 May 2026, and are signed on its behalf by:

MAKINSON, Barbara Mary
Director

MAKINSON, Thomas Edward
Director

WHITAKER, Gillian
Director

Registered Company No. 06335488

LITTLE DUCKLINGS DAY NURSERY (GARSTANG) LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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 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 policy

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 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.

	Employee benefits
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Employee benefits

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in accruals in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided on the following bases: Goodwill - 10 % straight line

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		17

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 December 24	148,500	148,500
At 30 November 25	148,500	148,500
Amortisation and impairment
At 01 December 24	148,500	148,500
At 30 November 25	148,500	148,500
Net book value
At 30 November 25	-	-
At 30 November 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Total
	£	£	£
Cost or valuation
At 01 December 24	-	18,956	18,956
Additions	311,916	-	311,916
At 30 November 25	311,916	18,956	330,872
Depreciation and impairment
At 01 December 24	-	16,633	16,633
Charge for year	-	580	580
At 30 November 25	-	17,213	17,213
Net book value
At 30 November 25	311,916	1,743	313,659
At 30 November 24	-	2,323	2,323

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,400	8,300
Other debtors	119,329	218,146
Prepayments and accrued income	34,355	27,545
Total	162,084	253,991

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	81,067	58,590
Other creditors	12,925	572
Accrued liabilities and deferred income	6,096	8,943
Total	100,088	68,105

7.	Pension commitments
	The pension cost charge represents contributions payable by the company to the fund and amounted to £9,382 (2024 - £7,470).

8.	Directors advances, credits and guarantees
	During the period the directors had a loan account with the company. At 1 December 2024, the directors owed the company £98,816. During the year the company provided further loan advances of £305,255 and the directors made repayments of £416,250. At 30 November 2025, the company owed the directors £12,179. Interest of £975 has been calculated and charged on this loan using HM Revenue and Customs official rate for beneficial loan arrangements.

Directors advances, credits and guarantees

During the period the directors had a loan account with the company. At 1 December 2024, the
directors owed the company £98,816. During the year the company provided further loan advances of £305,255 and the directors made repayments of £416,250. At 30 November 2025, the company owed the directors £12,179. Interest of £975 has been calculated and charged on this loan using HM Revenue and Customs official rate for beneficial loan arrangements.