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REGISTERED NUMBER: 12106561 (England and Wales)

Little Teddies Nursery Basildon Ltd

Unaudited Financial Statements for the Year Ended 31 July 2025

| Little Teddies Nursery Basildon Ltd (Registered number: 12106561) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Little Teddies Nursery Basildon Ltd |

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | D S Manu

| SECRETARY: | Mrs S K Gill

| REGISTERED OFFICE: | 12 Bowlers Croft, Cranes Farm Estate

| Basildon

| Essex

| SS14 3EG

| REGISTERED NUMBER: | 12106561 (England and Wales)

| ACCOUNTANTS: | BK Plus Limited

| Chartered Certified Accountants

| 5 London Road

| Rainham

| Gillingham

| Kent

| ME8 7RG

| Little Teddies Nursery Basildon Ltd (Registered number: 12106561) |

Statement of Financial Position

31 July 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 29,500 |  | 35,400 |  |

Tangible assets | 5 | 7,329 |  | 3,943 |  |

Investments | 6 | 141,000 |  | 141,000 |  |

177,829 |  | 180,343 |  |

CURRENT ASSETS

Debtors | 7 | 14,457 |  | 17,377 |  |

Cash at bank | 14,154 |  | 11,381 |  |

28,611 |  | 28,758 |  |

CREDITORS

Amounts falling due within one year | 8 | 127,119 |  | 92,058 |  |

NET CURRENT LIABILITIES | (98,508 | ) | (63,300 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 79,321 |  | 117,043 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (37,729 | ) | (78,968 | ) |

PROVISIONS FOR LIABILITIES | (1,392 | ) | (749 | ) |

NET ASSETS | 40,200 |  | 37,326 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 40,100 |  | 37,226 |  |

40,200 |  | 37,326 |  |

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

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

The director acknowledges his 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.

| Little Teddies Nursery Basildon Ltd (Registered number: 12106561) |

Statement of Financial Position - continued

31 July 2025

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 July 2026 and were signed by:

D S Manu - Director

| Little Teddies Nursery Basildon Ltd (Registered number: 12106561) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Little Teddies Nursery Basildon 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.

| Income recognition

| Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

| Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, 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 the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

| Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

| Little Teddies Nursery Basildon Ltd (Registered number: 12106561) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 16 (2024 - 19 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 59,000 |  |

| AMORTISATION

| At 1 August 2024 | 23,600 |  |

| Charge for year | 5,900 |  |

| At 31 July 2025 | 29,500 |  |

| NET BOOK VALUE

| At 31 July 2025 | 29,500 |  |

| At 31 July 2024 | 35,400 |  |

| Little Teddies Nursery Basildon Ltd (Registered number: 12106561) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024 | 10,380 |  |

| Additions | 5,000 |  |

| At 31 July 2025 | 15,380 |  |

| DEPRECIATION

| At 1 August 2024 | 6,437 |  |

| Charge for year | 1,614 |  |

| At 31 July 2025 | 8,051 |  |

| NET BOOK VALUE

| At 31 July 2025 | 7,329 |  |

| At 31 July 2024 | 3,943 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 141,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 141,000 |  |

| At 31 July 2024 | 141,000 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Trade debtors | 8,457 |  | 9,997 |  |

| Other debtors | 6,000 |  | 7,380 |  |

14,457 |  | 17,377 |  |

| Little Teddies Nursery Basildon Ltd (Registered number: 12106561) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Bank loans and overdrafts | 41,106 |  | 9,000 |  |

| Amounts owed to group undertakings | 76,338 |  | 16,472 |  |

| Taxation and social security | 4,046 |  | 21,020 |  |

| Other creditors | 5,629 |  | 45,566 |  |

127,119 |  | 92,058 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Bank loans | - |  | 7,362 |  |

| Other creditors | 37,729 |  | 71,606 |  |

37,729 |  | 78,968 |  |