Little Sweethearts Nursery School Ltd

Registered number

02969119

Filleted Accounts

31 August 2025

Little Sweethearts Nursery School Ltd
Registered number:		02969119
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		79,450			79,595

Current assets
Stocks		6,000			6,000
Debtors	4	212,105			156,532
Cash at bank and in hand		-			44,895
		218,105			207,427

Creditors: amounts falling due within one year	5	(213,796)			(153,159)

Net current assets			4,309			54,268

Total assets less current liabilities			83,759			133,863

Creditors: amounts falling due after more than one year	6		(41,928)			(76,921)



Net assets			41,831			56,942

Capital and reserves
Called up share capital			10,000			10,000
Profit and loss account			31,831			46,942

Shareholder's funds			41,831			56,942

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ülker Eaton
Director
Approved by the board on 11 August 2026

Little Sweethearts Nursery School Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Furniture fittings and equipment			over 5 to 15 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					17		17


3	Tangible fixed assets
				Land and buildings		Furniture fittings and equipment		Total
£					£		£
	Cost
	At 1 September 2024			79,242		104,336		183,578
	At 31 August 2025			79,242		104,336		183,578

	Depreciation
	At 1 September 2024			-		103,983		103,983
	Charge for the year			-		145		145
	At 31 August 2025			-		104,128		104,128

	Net book value
	At 31 August 2025			79,242		208		79,450
	At 31 August 2024			79,242		353		79,595


4	Debtors					2025		2024
£							£

	Trade debtors					51,535		32,721
	Other debtors					160,570		123,811
						212,105		156,532


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					79,959		58,312
	Trade creditors					2,045		3,664
	Taxation and social security costs					27,457		45,991
	Other creditors					104,335		45,192
						213,796		153,159


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					41,928		76,921


7	Loans to directors
B/fwd			Paid		Repaid		C/fwd
£			£		£		£
	Ülker Eaton
	Loan repaid	43,379		-		(43,379)		-
	New Loan	-		79,020				79,020

		43,379		79,020		(43,379)		79,020


8	Other information

	Little Sweethearts Nursery School Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	St Saviour's Church Hall
	Warwick Avenue
	London
	W9 2PT