Jelly Tots Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08866499

Jelly Tots Limited

Unaudited financial statements

31 January 2026

Jelly Tots Limited

Statement of financial position

31 January 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		25,940		22,523

Current assets

Debtors	6	356,707	192,433
Cash at bank and in hand		331,978	321,716
		---------	---------
		688,685	514,149

Creditors: Amounts falling due within one year	7	( 127,205)		( 120,317)
		---------		---------
Net current assets			561,480		393,832
			---------		---------
Total assets less current liabilities			587,420		416,355

Provisions

Taxation including deferred tax	( 3,957)	( 2,502)
	---------	---------
Net assets	583,463	413,853
	---------	---------

Capital and reserves

Called up share capital	50	50
Profit and loss account	583,413	413,803
	---------	---------
Shareholders funds	583,463	413,853
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Jelly Tots Limited

Statement of financial position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 1 June 2026 , and are signed on behalf of the board by:

A Ribeiro

Director

Company registration number: 08866499

Jelly Tots Limited

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Jelly Tots Nursery, Kingsway, Thetford, England, IP24 3DY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Judgements and key sources of estimation uncertainty

Estimates and judgements used in preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The resulting accounting estimates will, by definition seldom equal the related actual results. Any subsequent changes are accounted for with an effect on income at the time such updated information is available. The directors consider that there are no estimates or assumptions that have a significant effect on the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Services Revenue from the sale of services is recognised when the service has been satisfactorily provided, the amount can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	10% straight line
Equipment, fixtures and fittings	-	20% reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Debtors and creditors with no stated interest rate and receivable 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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of employees during the year was 27 (2025: 26 ).

5. Tangible assets

	Leasehold improve- ments	Equipment, fixtures and fittings	Total
	£	£	£
Cost
At 1 February 2025	28,250	17,067	45,317
Additions	–	8,495	8,495
	-------	-------	-------
At 31 January 2026	28,250	25,562	53,812
	-------	-------	-------
Depreciation
At 1 February 2025	16,096	6,698	22,794
Charge for the year	2,825	2,253	5,078
	-------	-------	-------
At 31 January 2026	18,921	8,951	27,872
	-------	-------	-------
Carrying amount
At 31 January 2026	9,329	16,611	25,940
	-------	-------	-------
At 31 January 2025	12,154	10,369	22,523
	-------	-------	-------

6. Debtors

	2026	2025
	£	£
Other debtors	356,707	192,433
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2026	2025
	£	£
Other debtors	60,463	17,792
	-------	-------

At the balance sheet date, the Company is owed £145,330 from a connected company. The balance is interest free, unsecured, and repayable on demand.

7. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Trade creditors	4,110	1,760
Social security and other taxes	87,074	81,779
Other creditors	36,021	36,778
	---------	---------
	127,205	120,317
	---------	---------

8. Directors' advances, credits and guarantees

At the balance sheet date, included within debtors is £179,149 (2025: £172,573) which is owed to the company by the directors. Interest has been charged on the loan at the official rate.