REGISTERED NUMBER: OC302457 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Little Stars Nursery LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Designated members:

Mrs M Ellis-Jones

Mrs E Matthews

Registered office:

Monmouth House

Mamhilad Park Estate

Mamhilad

Pontypool

Gwent

NP4 0HZ

Registered number:

OC302457 (England and Wales)

Accountants:

Curtis, Bowden and Thomas Limited

Chartered Certified Accountants

101 Dunraven Street

Tonypandy

Rhondda Cynon Taff

CF40 1AR

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

27,901

31,521

27,901

31,521

Current assets

Debtors

6

21,746

29,477

Cash at bank and in hand

63,272

805

85,018

30,282

Creditors

Amounts falling due within one year

7

30,672

60,936

Net current assets/(liabilities)

54,346

(30,654

)

Total assets less current liabilities

82,247

867

Creditors

Amounts falling due after more than one year

8

-

867

Net assets attributable to members

82,247

-

Loans and other debts due to members

9

82,247

-

Total members' interests

Loans and other debts due to members

9

82,247

-

Amounts due from members

6

-

(15,535

)

82,247

(15,535

)

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 3 June 2026 and were signed by:

Mrs M Ellis-Jones - Designated member

Mrs E Matthews - Designated member

1.	Statutory information

Little Stars Nursery LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents fees for the provision of childcare.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

3.	Employee information

The average number of employees during the year was 46 (2025 - 44 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

2,700

Amortisation

At 1 April 2025

and 31 March 2026

2,700

Net book value

At 31 March 2026

-

At 31 March 2025

-

5.	Tangible fixed assets

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

Cost

At 1 April 2025

and 31 March 2026

13,562

59,023

72,585

Depreciation

At 1 April 2025

-

41,064

41,064

Charge for year

-

3,620

3,620

At 31 March 2026

-

44,684

44,684

Net book value

At 31 March 2026

13,562

14,339

27,901

At 31 March 2025

13,562

17,959

31,521

6.

Debtors: amounts falling due within one year

31.3.26

31.3.25

£

£

Trade debtors

20,746

12,942

Other debtors

1,000

16,535

21,746

29,477

7.

Creditors: amounts falling due within one year

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,667

24,282

Trade creditors

441

1,265

Taxation and social security

24,364

12,541

Other creditors

4,200

22,848

30,672

60,936

8.

Creditors: amounts falling due after more than one year

31.3.26

31.3.25

£

£

Bank loans

-

867

9.

Loans and other debts due to members

In the event of a winding up of the business, members loans would be settled with equal ranking to other unsecured creditors.

10.	Ultimate controlling party

Mrs E Mathews and Mrs M Ellis-Jones are the ultimate controlling party of the LLP.