Company No: 08230840 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Nicola Cooper

REGISTERED OFFICE	Ings Lane
	York Business Park
	Nether Poppleton
	York
	United Kingdom

COMPANY NUMBER

08230840 (England and Wales)

CHARTERED ACCOUNTANTS	Morrell Middleton Limited
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	5,925		7,094
		5,925		7,094
Current assets
Debtors	5	206,244		88,597
Cash at bank and in hand	6	236,807		206,331
		443,051		294,928
Creditors: amounts falling due within one year	7	( 135,385)		( 107,336)
Net current assets		307,666		187,592
Total assets less current liabilities		313,591		194,686
Creditors: amounts falling due after more than one year	8	0		( 4,401)
Provision for liabilities	9	( 1,481)		( 1,696)
Net assets		312,110		188,589
Capital and reserves
Called-up share capital	10	1,000		1,000
Profit and loss account		311,110		187,589
Total shareholder's funds		312,110		188,589

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Liliput Day Nursery (York) Limited (registered number: 08230840) were approved and authorised for issue by the Director on 02 July 2026. They were signed on its behalf by:

Nicola Cooper Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Liliput Day Nursery (York) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ings Lane, York Business Park, Nether Poppleton, York, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

6 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	20 % reducing balance
Office equipment	5 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	13		15

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 November 2024	202,000		202,000
At 31 October 2025	202,000		202,000
Accumulated amortisation
At 01 November 2024	202,000		202,000
At 31 October 2025	202,000		202,000
Net book value
At 31 October 2025	0		0
At 31 October 2024	0		0

4. Tangible assets

	Leasehold improve- ments		Office equipment		Computer equipment		Total
	£		£		£		£
Cost
At 01 November 2024	6,130		11,865		2,298		20,293
Additions	0		804		0		804
At 31 October 2025	6,130		12,669		2,298		21,097
Accumulated depreciation
At 01 November 2024	613		10,846		1,740		13,199
Charge for the financial year	1,103		471		399		1,973
At 31 October 2025	1,716		11,317		2,139		15,172
Net book value
At 31 October 2025	4,414		1,352		159		5,925
At 31 October 2024	5,517		1,019		558		7,094

5. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	202,967		0
Corporation tax	0		74,307
Other debtors	3,277		14,290
	206,244		88,597

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	236,807		206,331

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	4,801		8,519
Amounts owed to director	32,084		28,473
Accruals and deferred income	43,519		65,187
Taxation and social security	53,656		4,739
Other creditors	1,325		418
	135,385		107,336

Included within bank loans and overdrafts is a Coronavirus Bounce Back Loan which is secured by way of government guarantee, with £0 (2024: £4,401) due after one year. The loan is due to be fully repaid within five years. £4,801 (2024: £8,519) is due within one year.

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		4,401

There are no amounts included above in respect of which any security has been given by the small entity.

Included within bank loans and overdrafts is a Coronavirus Bounce Back Loan which is secured by way of government guarantee, with £0 (2024: £4,401) due after one year. The loan is due to be fully repaid within five years. £4,801 (2024: £8,519) is due within one year.

9. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 1,696)		( 476)
Credited/(charged) to the Statement of Income and Retained Earnings	215		( 1,220)
At the end of financial year	( 1,481)		( 1,696)

10. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000

11. Financial commitments

Commitments

Capital commitments are as follows:

	2025		2024
	£		£
Contracted for but not provided for:
Finance leases entered into	0		476,712

At the reporting end date the company was released from the outstanding commitments of the future minimum lease payments under an operating lease.

12. Related party transactions

Cooper Property (York) Limited is a company under common control and at the reporting end date owed £202,967 (2024: £Nil) and was owed £0 (2024: £0) by the company.