Company registration number 10879037 (England and Wales)
LITTLE DARLINGS NURSERY WALES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
LITTLE DARLINGS NURSERY WALES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
LITTLE DARLINGS NURSERY WALES LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
4,000
5,000
Tangible assets
4
4,666
5,540
8,666
10,540
Current assets
Debtors
5
34,255
19,836
Investments
6
92,845
92,845
Cash at bank and in hand
49,824
56,800
176,924
169,481
Creditors: amounts falling due within one year
7
(102,310)
(114,950)
Net current assets
74,614
54,531
Total assets less current liabilities
83,280
65,071
Creditors: amounts falling due after more than one year
8
(18,455)
(18,455)
Provisions for liabilities
1,099
1,378
Net assets
65,924
47,994
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
65,824
47,894
Total equity
65,924
47,994

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

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

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

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.

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

The financial statements were approved and signed by the director and authorised for issue on 24 April 2026
Mr C J Baker
Director
Company registration number 10879037 (England and Wales)
LITTLE DARLINGS NURSERY WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Little Darlings Nursery Wales Limited is a private company limited by shares incorporated in England and Wales. The registered office is Eastmoors Road, Ocean Park, Cardiff, CF24 5XH.

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Tangible fixed assets

Tangible fixed assets are measured at cost, 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:

Plant and equipment
20% straight line
Computers
20% straight line
Motor vehicles
20% straight line
LITTLE DARLINGS NURSERY WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and recoverable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.6
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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.8
Retirement benefits

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

1.9
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease.

LITTLE DARLINGS NURSERY WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
2
Employees

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

2025
2024
Number
Number
Total
21
17
3
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024 and 31 July 2025
10,000
Amortisation and impairment
At 1 August 2024
5,000
Amortisation charged for the year
1,000
At 31 July 2025
6,000
Carrying amount
At 31 July 2025
4,000
At 31 July 2024
5,000
4
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 August 2024
26,512
5,338
4,800
36,650
Additions
745
-
0
-
0
745
At 31 July 2025
27,257
5,338
4,800
37,395
Depreciation and impairment
At 1 August 2024
26,098
212
4,800
31,110
Depreciation charged in the year
551
1,068
-
0
1,619
At 31 July 2025
26,649
1,280
4,800
32,729
Carrying amount
At 31 July 2025
608
4,058
-
0
4,666
At 31 July 2024
414
5,126
-
0
5,540
LITTLE DARLINGS NURSERY WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
27,969
13,550
Other debtors
6,286
6,286
34,255
19,836
6
Current asset investments
2025
2024
£
£
Other investments
92,845
92,845
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,000
10,000
Amounts owed to group undertakings
5,222
41,114
Taxation and social security
44,129
18,060
Other creditors
42,959
45,776
102,310
114,950
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
18,455
18,455
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
LITTLE DARLINGS NURSERY WALES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
10
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
110,604
154,757
11
Related party transactions

During the year, the company loaned money from The Learning Tree Day Nurseries Ltd. At the year end the amount owed to The Learning Tree Day Nurseries Ltd was £5,222 (2024 - £41,210), this amount is included in creditors: amounts falling due within one year. Mr C J Baker is a director of both The Learning Tree Day Nurseries Ltd and Little Darlings Nursery Wales Limited.

During the year, the company loaned money to CJB Estates Ltd. At the year end the amount due from CJB Estates Ltd was £1,263 (2024 - £0), this amount is included in debtors: amounts falling due within one year. Mr C J Baker is a director of both CJB Real Estate Ltd and Little Darlings Nursery Wales Limited.

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