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Registered number: 12422451
Little Adventures Nurseries Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Little Adventures Nurseries Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Little Adventures Nurseries Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12422451

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 39,176 |  | 72,786
Tangible Assets | 5 |  | 1,193,684 |  | 524,994
|  |  | 1,232,860 |  | 597,780
CURRENT ASSETS
Debtors | 6 | 1,428,281 |  | 1,025,470 |
Cash at bank and in hand |  | 307,003 |  | - |
|  | 1,735,284 |  | 1,025,470 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,256,197 ) |  | (1,572,950 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (520,913 ) |  | (547,480 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 711,947 |  | 50,300
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (24,000 ) |  | (30,839 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | - |  | (33,176 )
NET ASSETS/(LIABILITIES) |  |  | 687,947 |  | (13,715 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | 687,945 |  | (13,717 )
SHAREHOLDERS' FUNDS |  |  | 687,947 |  | (13,715)

Page 1
Page 2
Little Adventures Nurseries Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

P R Ruxton Director
19th February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Little Adventures Nurseries Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Little Adventures Nurseries Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12422451 . The registered office is Family Adventures Group Limited, Wells Road, Wedmore, Somerset, BS28 4SA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have assessed the Company's ability to operate as a going concern for at least 12 months from the date of signing the financial statements. The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Accordingly, they believe that it remains appropriate to continue to adopt the going concern basis in preparing the financial statements.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the ocntract when all the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probably that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of three years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold Improvements | 15 years
Plant & Machinery | 10 years
Fixtures & Fittings | 7 years
Computer Equipment | 4 years

Page 3
Page 4
Little Adventures Nurseries Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Financial Instruments
The Company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price,including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
Financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets for the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are intially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
2.7. Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognsied in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 150 (2024: 113)
150 113
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 156,410
As at 31 December 2025 | 156,410
Amortisation
As at 1 January 2025 | 83,624
Provided during the period | 33,610
As at 31 December 2025 | 117,234
Net Book Value
As at 31 December 2025 | 39,176
As at 1 January 2025 | 72,786

Page 4
Page 5
Little Adventures Nurseries Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold Improvements | Plant & Machinery | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 54,811 | 287,839 | 1,229 | 300,368
Additions | - | 623,388 | 932 | 169,604
Disposals | (54,811 ) | - | - | -
As at 31 December 2025 | - | 911,227 | 2,161 | 469,972
Depreciation
As at 1 January 2025 | - | 16,889 | 183 | 109,217
Provided during the period | - | 49,304 | 216 | 28,686
As at 31 December 2025 | - | 66,193 | 399 | 137,903
Net Book Value
As at 31 December 2025 | - | 845,034 | 1,762 | 332,069
As at 1 January 2025 | 54,811 | 270,950 | 1,046 | 191,151

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 7,387 | 651,634
Additions | 12,540 | 806,464
Disposals | - | (54,811 )
As at 31 December 2025 | 19,927 | 1,403,287
Depreciation
As at 1 January 2025 | 351 | 126,640
Provided during the period | 4,757 | 82,963
As at 31 December 2025 | 5,108 | 209,603
Net Book Value
As at 31 December 2025 | 14,819 | 1,193,684
As at 1 January 2025 | 7,036 | 524,994

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 920,257 |  | 614,091
Amounts owed by group undertakings | 439,196 |  | 348,187
Other debtors | 55,740 |  | 63,192
| 1,415,193 |  | 1,025,470
Due after more than one year
Other debtors | 13,088 |  | -
| 1,428,281 |  | 1,025,470

Page 5
Page 6
Little Adventures Nurseries Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
Amounts owed by group undertakings are unsecured, interest free and repayable on demand.
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 79,723 |  | 96,549
Bank loans and overdrafts | 6,839 |  | 143,241
Other loans | 49,108 |  | -
Amounts owed to group undertakings | 775,895 |  | 355,062
Other creditors | 1,344,632 |  | 978,098
| 2,256,197 |  | 1,572,950

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 24,000 |  | 30,839

Of the creditors falling due after more than one year the following amounts are due after more than five years.
Liabilities repayable in more than five years after the balance sheet date relate to the HSBC Bounce Back loan. The loan attracts interest at 2.5% and the final instalment is due on 25 June 2030.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 997

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | - |  | 33,176

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

11. Pension Commitments
The company operates a defined contribution pension scheme. Contributions totalling £7,752 (2023:£15,102) were payable to the fund at the reporting date and are included in other creditors.
12. Related Party Transactions
Related party transactions conducted under normal market conditions have not been disclosed in accordance with Section 1A of FRS 102.
13. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Family Adventures Group Limited . Family Adventures Group Limited was incorporated in England.
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