REGISTERED NUMBER: 11435280 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Tiddlers Nursery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K G Stokes

M Wolstenholme

REGISTERED OFFICE:

Leofric House

18B Binley Road

Coventry

West Midlands

CV3 1JN

REGISTERED NUMBER:

11435280 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

8,388

11,350

CURRENT ASSETS

Debtors

5

81,774

54,860

Cash at bank

73,389

76,167

155,163

131,027

CREDITORS

Amounts falling due within one year

6

59,409

69,585

NET CURRENT ASSETS

95,754

61,442

TOTAL ASSETS LESS CURRENT LIABILITIES

104,142

72,792

PROVISIONS FOR LIABILITIES

1,287

-

NET ASSETS

102,855

72,792

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

102,755

72,692

102,855

72,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

K G Stokes - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

16,099

17,611

33,710

Additions

1,077

-

1,077

At 31 August 2025

17,176

17,611

34,787

DEPRECIATION

At 1 September 2024

11,194

11,166

22,360

Charge for year

1,326

2,713

4,039

At 31 August 2025

12,520

13,879

26,399

NET BOOK VALUE

At 31 August 2025

4,656

3,732

8,388

At 31 August 2024

4,905

6,445

11,350

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

8,470

7,414

Amounts owed by group undertakings

35,950

18,960

Other debtors

4,502

3,253

Directors' current accounts

32,713

25,233

Prepayments

139

-

81,774

54,860

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other loans

7,496

17,500

Trade creditors

3,964

680

Tax

33,981

32,630

Social security and other taxes

8,710

14,254

Pension Creditor

1,198

791

Accrued expenses

4,060

3,730

59,409

69,585

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

M Wolstenholme

Balance outstanding at start of year

25,232

11,570

Amounts advanced

74,937

72,167

Amounts repaid

(67,456

)

(58,505

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

32,713

25,232

The above amount is due from the Director to the Company. This amount has been charged at HMRC official rate of interest and is repaid in full following the balance sheet date.

8.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current and previous period by the Directors by virtue of them holding all of the issued share capital of the company.