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Registered number: 13046084
Little Acorns Children's Daycare Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Little Acorns Children's Daycare Ltd
Contents
Contents

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

Page 1
Little Acorns Children's Daycare Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 13046084

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 17,698 |  | 15,672
|  |  | 17,698 |  | 15,672
CURRENT ASSETS
Debtors | 5 | 17,903 |  | 27,508 |
Cash at bank and in hand |  | 21,238 |  | 10,942 |
|  | 39,141 |  | 38,450 |
Creditors: Amounts Falling Due Within One Year | 6 | (36,202 ) |  | (14,705 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,939 |  | 23,745
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 20,637 |  | 39,417
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (8,136 ) |  | (10,536 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,608 ) |  | (495 )
NET ASSETS |  |  | 10,893 |  | 28,386
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 10,891 |  | 28,384
SHAREHOLDERS' FUNDS |  |  | 10,893 |  | 28,386

Page 1
Page 2
Little Acorns Children's Daycare Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

Ms Louise Smith Director
12 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Little Acorns Children's Daycare Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Little Acorns Children's Daycare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13046084 . The registered office is Little Acorns Nursery, Howell Drive, Welshpool, SY21 7AT.
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. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:

Plant & Machinery | 25% straight line
Fixtures & Fittings | 25% & 15% straight line
Computer Equipment | 33% straight line

2.4. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Directors loans are recognised at transaction price.
Page 3
Page 4
Little Acorns Children's Daycare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 18)
21 18
Page 4
Page 5
Little Acorns Children's Daycare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2024 | 821 | 18,424 | 2,422 | 21,667
Additions | - | 4,982 | 1,796 | 6,778
Disposals | (249 ) | (622 ) | - | (871 )
As at 30 November 2025 | 572 | 22,784 | 4,218 | 27,574
Depreciation
As at 1 December 2024 | 523 | 3,896 | 1,576 | 5,995
Provided during the period | 189 | 3,380 | 670 | 4,239
Disposals | (140 ) | (218 ) | - | (358 )
As at 30 November 2025 | 572 | 7,058 | 2,246 | 9,876
Net Book Value
As at 30 November 2025 | - | 15,726 | 1,972 | 17,698
As at 1 December 2024 | 298 | 14,528 | 846 | 15,672

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,936 |  | 10,388
Prepayments and accrued income | 1,967 |  | 2,050
Directors' loan accounts | - |  | 15,070
| 17,903 |  | 27,508

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,825 |  | -
Corporation tax | 6,228 |  | 7,207
Other taxes and social security | 2,858 |  | 1,426
Other creditors | 789 |  | 658
Accruals and deferred income | 24,502 |  | 5,414
| 36,202 |  | 14,705

Page 5
Page 6
Little Acorns Children's Daycare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 8,136 |  | 10,536

8. Share Capital

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

9. Pension Commitments
At the balance sheet date unpaid pension contributions of £790 were due (2024 - £659). They are included in Other Creditors.
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Louise Smith | 14,864 | 107 | 14,971 | - | -
Mr David Macken | 207 | - | 207 | - | -

The above loan is unsecured and repayable on demand. Interest has been charged at the approved HMRC rate.
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