TINY TOTS CHILDCARE LIMITED - Filleted accounts

Registered number

09469785

TINY TOTS CHILDCARE LIMITED

Filleted Accounts

31 March 2026

TINY TOTS CHILDCARE LIMITED
Registered number:		09469785
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		-			2,865
Tangible assets	4		29,987			16,086
			29,987			18,951

Current assets
Debtors	5	5,864			8,799
Cash at bank and in hand		150,293			113,524
		156,157			122,323

Creditors: amounts falling due within one year	6	(113,003)			(108,404)

Net current assets			43,154			13,919

Total assets less current liabilities			73,141			32,870

Creditors: amounts falling due after more than one year	7		-			(7,904)

Provisions for liabilities			(5,206)			(3,537)


Net assets			67,935			21,429

Capital and reserves
Called up share capital			100			100
Profit and loss account			67,835			21,329

Shareholders' funds			67,935			21,429

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




B King
Director
Approved by the board on 9 July 2026

TINY TOTS CHILDCARE LIMITED
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Leasehold improvements			over the lease term
	Plant and machinery			reducing balace at 20%
	Fixtures, fittings, tools and equipment			reducing balace at 20%

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.









	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					33		32













3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							114,619
	At 31 March 2026							114,619

	Amortisation
	At 1 April 2025							111,754
	Provided during the year							2,865
	At 31 March 2026							114,619

	Net book value
	At 31 March 2026							-
	At 31 March 2025							2,865

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Leasehold land and buildings		Plant and machinery etc		Fixtures and fittings		Total
£			£		£		£
	Cost
	At 1 April 2025	-		28,205		14,146		42,351
	Additions	6,011		9,448		2,966		18,425
	Disposals	-		(110)		-		(110)
	At 31 March 2026	6,011		37,543		17,112		60,666

	Depreciation
	At 1 April 2025	-		17,528		8,737		26,265
	Charge for the year	-		3,166		1,341		4,507
	On disposals	-		(93)		-		(93)
	At 31 March 2026	-		20,601		10,078		30,679

	Net book value
	At 31 March 2026	6,011		16,942		7,034		29,987
	At 31 March 2025	-		10,677		5,409		16,086





5	Debtors					2026		2025
£							£

	Trade debtors					3,995		7,951
	Other debtors					1,869		848
						5,864		8,799


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					7,908		10,314
	Taxation and social security costs					29,093		24,150
	Other creditors					76,002		73,940
						113,003		108,404


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		7,904


8	Other financial commitments					2026		2025
£							£

	Total future minimum payments under non-cancellable operating leases, amounts due :
	not later than one year					40,000		19,833
	later than one year and not later than five years; and					200,000		-
	later than five years					356,667		-



9	Controlling party

	The Director's are the controlling party.


10	Other information

	TINY TOTS CHILDCARE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	20 Grove Gardens, Brimington, Chesterfield, Derbyshire, England, S43 1QS
	Brimington
	Chesterfield
	S43 1QS