REGISTERED NUMBER: 10374191 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 OCTOBER 2025

FOR

LITTLE SPROUTS DAY NURSERY LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

6

DIRECTOR:

Mrs A L Nuttall

REGISTERED OFFICE:

Britannic House

657 Liverpool Road

Irlam

Manchester

M44 5XD

BUSINESS ADDRESS:

Penry Avenue,

Cadishead

Manchester

M44 5ZE

REGISTERED NUMBER:

10374191 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The director presents her report with the financial statements of the company for the year ended 30 October 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a children's nursery.

DIRECTOR

Mrs A L Nuttall held office during the whole of the period from 31 October 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs A L Nuttall - Director

30 July 2026

FIXED ASSETS

Tangible assets

4

15,451

11,267

CURRENT ASSETS

Debtors

5

25,217

62,768

Cash at bank

29,872

24

55,089

62,792

CREDITORS

Amounts falling due within one year

6

(57,376

)

(64,887

)

NET CURRENT LIABILITIES

(2,287

)

(2,095

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,164

9,172

CREDITORS

Amounts falling due after more than one year

7

(9,859

)

(9,859

)

PROVISIONS FOR LIABILITIES

(2,936

)

(2,140

)

NET ASSETS/(LIABILITIES)

369

(2,827

)

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

366

(2,830

)

SHAREHOLDERS' FUNDS

369

(2,827

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

Mrs A L Nuttall - Director

1.	STATUTORY INFORMATION

Little Sprouts Day Nursery 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.

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.

Tangible fixed assets

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

Improvements to property

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Hire purchase and leasing commitments

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 18 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 31 October 2024

8,556

6,126

7,095

763

22,540

Additions

-

-

5,995

1,754

7,749

At 30 October 2025

8,556

6,126

13,090

2,517

30,289

DEPRECIATION

At 31 October 2024

4,999

2,892

2,882

500

11,273

Charge for year

889

808

1,802

66

3,565

At 30 October 2025

5,888

3,700

4,684

566

14,838

NET BOOK VALUE

At 30 October 2025

2,668

2,426

8,406

1,951

15,451

At 30 October 2024

3,557

3,234

4,213

263

11,267

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.10.25

30.10.24

£

£

Other debtors

25,217

62,768

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.10.25

30.10.24

£

£

Bank loans and overdrafts

9,408

16,745

Trade creditors

-

565

Taxation and social security

40,269

35,141

Other creditors

7,699

12,436

57,376

64,887

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.10.25

30.10.24

£

£

Bank loans

9,859

9,859

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 October 2025 and the period ended 30 October 2024:

30.10.25

30.10.24

£

£

Mrs A L Nuttall

Balance outstanding at start of year

62,768

47,108

Amounts advanced

-

15,660

Amounts repaid

(38,051

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

24,717

62,768

Interest was charged on the outstanding directors loan at 4% per annum.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs A L Nuttall.