REGISTERED NUMBER: 04960483 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LITTLE OAKS EARLY YEARS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs P J Mead-Topley

Mrs J C Ready

SECRETARY:

Mrs J C Ready

REGISTERED OFFICE:

Little Oaks Nursery School

Coolinge Lane

FOLKESTONE

Kent

CT20 3QU

REGISTERED NUMBER:

04960483 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Intangible assets

4

500

1,000

Tangible assets

5

542,282

554,033

Investments

6

100

100

542,882

555,133

CURRENT ASSETS

Debtors

7

60,759

126,338

Investments

8

1,435,258

844,351

Cash at bank and in hand

777,019

647,220

2,273,036

1,617,909

CREDITORS

Amounts falling due within one year

9

376,331

314,305

NET CURRENT ASSETS

1,896,705

1,303,604

TOTAL ASSETS LESS CURRENT LIABILITIES

2,439,587

1,858,737

CREDITORS

Amounts falling due after more than one year

10

(46,329

)

(48,521

)

PROVISIONS FOR LIABILITIES

(16,208

)

(16,016

)

NET ASSETS

2,377,050

1,794,200

CAPITAL AND RESERVES

Called up share capital

12

10,000

10,000

Retained earnings

2,367,050

1,784,200

SHAREHOLDERS' FUNDS

2,377,050

1,794,200

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mrs J C Ready - Director

1.	STATUTORY INFORMATION

Little Oaks Early Years Limited 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 (£).

The company operates at various locations in East Kent.

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 provision of section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, except for current asset investments which are included at balance sheet date surrender value.

Turnover

Turnover represents net invoiced sales of services provided, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Previously acquired goodwill has been fully amortised.

Tangible fixed assets

Deprecation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property (excluding land)

- 2% on cost

Leasehold property

- 2.5% - 4% on cost

Toys and childcare equipment

- 33% on reducing balance

Fixtures, fittings and equipment

- 15% on reducing balance

Motor vehicles

- 25% on reducing balance

Computer equipment

- 33% on reducing balance

Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction

costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 defined contribution pension schemes for the directors. The company contributes to employee pensions under the Auto Enrolment requirements. Contributions payable to the pension schemes are charged to the profit and loss account in the period to which they relate.

Leasing commitments

Rentals paid under operating leases are included in the profit and loss account over the relevant period.

Grants

Grants towards capital expenditure are treated as deferred revenue and are released to the profit and loss account as income over the expected useful life of the assets. Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

A grant that becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the company with no future related costs is recognised in income in the period in which it becomes receivable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 126 (2024 - 115 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

50,000

AMORTISATION

At 1 January 2025

49,000

Charge for year

500

At 31 December 2025

49,500

NET BOOK VALUE

At 31 December 2025

500

At 31 December 2024

1,000

5.	TANGIBLE FIXED ASSETS

Toys and

Freehold

Leasehold

childcare

property

property

equipment

£

£

£

COST

At 1 January 2025

541,721

71,812

9,522

Additions

-

-

13,907

At 31 December 2025

541,721

71,812

23,429

DEPRECIATION

At 1 January 2025

82,205

27,009

6,676

Charge for year

10,059

2,112

5,456

At 31 December 2025

92,264

29,121

12,132

NET BOOK VALUE

At 31 December 2025

449,457

42,691

11,297

At 31 December 2024

459,516

44,803

2,846

Fixtures,

fittings

and

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

81,067

36,754

20,839

761,715

Additions

793

-

611

15,311

At 31 December 2025

81,860

36,754

21,450

777,026

DEPRECIATION

At 1 January 2025

45,063

33,667

13,062

207,682

Charge for year

5,895

772

2,768

27,062

At 31 December 2025

50,958

34,439

15,830

234,744

NET BOOK VALUE

At 31 December 2025

30,902

2,315

5,620

542,282

At 31 December 2024

36,004

3,087

7,777

554,033

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

At 31 December 2024

100

The above fixed asset investment is a 100% holding in the ordinary share capital of Little Oaks Capel Limited, its registered office is 17 Hasborough Road, Folkestone Kent CT19 6BQ.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Debtors and prepayments

31,747

30,701

Amounts owed by group undertakings

29,012

95,637

60,759

126,338

8.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Unlisted investments

1,435,258

844,351

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation

224,586

186,172

Social security and other taxes

34,639

26,905

Sundry creditors

108,054

97,666

Grants

2,192

2,192

Directors' current accounts

6,860

1,370

376,331

314,305

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.2025

31.12.2024

£

£

Grants > 5 years

37,561

39,753

Grants 2-5 years

6,576

6,576

Grants 1-2 years

2,192

2,192

46,329

48,521

Grants

Grants have been received towards the cost of certain property improvements and are released over the expected life of those improvements.

11.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

26,422

30,033

Between one and five years

75,939

74,069

In more than five years

1,425

23,206

103,786

127,308

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary

£1

10,000

10,000