REGISTERED NUMBER: 14415929 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

LITTLE HANDS DAYCARE GROUP LTD

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs S H Ramsey

D Ramsey

REGISTERED OFFICE:

16-18 Hagley Road

Stourbridge

West Midlands

DY8 1PS

REGISTERED NUMBER:

14415929 (England and Wales)

ACCOUNTANTS:

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Little Hands Daycare Group Ltd for the year ended 31st March 2026 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Little Hands Daycare Group Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Little Hands Daycare Group Ltd and state those matters that we have agreed to state to the Board of Directors of Little Hands Daycare Group Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Little Hands Daycare Group Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Little Hands Daycare Group Ltd. You consider that Little Hands Daycare Group Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Little Hands Daycare Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

3rd June 2026

FIXED ASSETS

Intangible assets

4

210,000

240,000

Tangible assets

5

239,490

143,040

449,490

383,040

CURRENT ASSETS

Debtors

6

17,500

19,871

Prepayments and accrued income

35,330

26,944

Cash at bank

871,792

346,425

924,622

393,240

CREDITORS

Amounts falling due within one year

7

356,626

305,411

NET CURRENT ASSETS

567,996

87,829

TOTAL ASSETS LESS CURRENT LIABILITIES

1,017,486

470,869

CREDITORS

Amounts falling due after more than one year

8

(165,055

)

(74,935

)

PROVISIONS FOR LIABILITIES

(54,873

)

(14,500

)

NET ASSETS

797,558

381,434

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

797,556

381,432

SHAREHOLDERS' FUNDS

797,558

381,434

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3rd June 2026 and were signed on its behalf by:

Mrs S H Ramsey - Director

1.	STATUTORY INFORMATION

Little Hands Daycare Group Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 83 (2025 - 76 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

300,000

AMORTISATION

At 1st April 2025

60,000

Amortisation for year

30,000

At 31st March 2026

90,000

NET BOOK VALUE

At 31st March 2026

210,000

At 31st March 2025

240,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2025

9,215

62,059

95,071

7,551

173,896

Additions

4,056

635

143,072

4,008

151,771

At 31st March 2026

13,271

62,694

238,143

11,559

325,667

DEPRECIATION

At 1st April 2025

2,345

23,703

1,981

2,827

30,856

Charge for year

2,478

12,508

38,249

2,086

55,321

At 31st March 2026

4,823

36,211

40,230

4,913

86,177

NET BOOK VALUE

At 31st March 2026

8,448

26,483

197,913

6,646

239,490

At 31st March 2025

6,870

38,356

93,090

4,724

143,040

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st April 2025

95,071

Additions

143,072

At 31st March 2026

238,143

DEPRECIATION

At 1st April 2025

1,981

Charge for year

38,249

At 31st March 2026

40,230

NET BOOK VALUE

At 31st March 2026

197,913

At 31st March 2025

93,090

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

2,371

Other debtors

17,500

17,500

17,500

19,871

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

29,543

12,035

Trade creditors

6,691

15,321

Taxation and social security

274,214

168,765

Other creditors

46,178

109,290

356,626

305,411

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

165,055

74,935

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

29,543

12,035

Between one and five years

165,055

74,935

194,598

86,970

Non-cancellable

operating leases

2026

2025

£

£

Within one year

39,366

79,766

Between one and five years

72,232

48,198

In more than five years

2,000

-

113,598

127,964

10.	RESTRUCTURING

On 25 November 2025 the company became a 100% subsidiary of Little Hands Daycare Group Holdings Ltd. £1 ordinary shares were issued by Little Hands Daycare Group Holdings Ltd as consideration for this acquisition.