LITTLE OWLS NURSERY LIMITED - Filleted accounts

Registered number

05102093

LITTLE OWLS NURSERY LIMITED

Filleted Accounts

31 July 2025

LITTLE OWLS NURSERY LIMITED
Registered number:		05102093
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		618,618			296,489

Current assets
Debtors	4	636,134			569,783
Cash at bank and in hand		336,243			507,881
		972,377			1,077,664

Creditors: amounts falling due within one year	5	(507,717)			(571,592)

Net current assets			464,660			506,072

Total assets less current liabilities			1,083,278			802,561

Creditors: amounts falling due after more than one year	6		(25,500)			(25,500)



Net assets			1,057,778			777,061

Capital and reserves
Called up share capital			100,000			100,000
Profit and loss account			957,778			677,061

Shareholders' funds			1,057,778			777,061

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mobeen Ashraf
Director
Approved by the board on 21 May 2026

LITTLE OWLS NURSERY LIMITED
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	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.

	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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					43		41





3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	326,519		293,433		36,674		656,626
	Additions	398,311		22,068		-		420,379
	At 31 July 2025	724,830		315,501		36,674		1,077,005

	Depreciation
	At 1 August 2024	182,977		169,826		7,334		360,137
	Charge for the year	72,731		21,852		3,667		98,250
	At 31 July 2025	255,708		191,678		11,001		458,387

	Net book value
	At 31 July 2025	469,122		123,823		25,673		618,618
	At 31 July 2024	143,542		123,607		29,340		296,489


4	Debtors					2025		2024
£							£

	Trade debtors					8,618		4,731
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					540,516		565,052
	Other debtors					87,000		-
						636,134		569,783


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Accruals					-		-
	Trade creditors					36,962		47,739
	Taxation and social security costs					72,634		51,841
	Other creditors					86,804		61,845
						507,717		571,592


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Deferred Taxation					25,500		25,500

7	Other information

	LITTLE OWLS NURSERY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Century House Well Lane
	Danbury, Chelmsford
	CM3 4AB