Little Learners Early Years Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 16036030

		31 December 2025
	Notes	£	£
FIXED ASSETS
Investments	4		260,349

			260,349
CURRENT ASSETS
Debtors	5	11,816

		11,816
Creditors: Amounts Falling Due Within One Year	6	(175,063 )

NET CURRENT ASSETS (LIABILITIES)			(163,247 )

TOTAL ASSETS LESS CURRENT LIABILITIES			97,102

Creditors: Amounts Falling Due After More Than One Year	7		(129,732 )

NET LIABILITIES			(32,630 )

CAPITAL AND RESERVES
Called up share capital	9		2
Profit and Loss Account			(32,632 )

SHAREHOLDERS' FUNDS			(32,630)

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Little Learners Early Years Ltd

Balance Sheet (continued)

As At 31 December 2025

For the period 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

Mr M J Preece

Director

21/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Little Learners Early Years Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16036030 . The registered office is 433 Court Oak Road, Birmingham, West Midlands, B32 2DX.

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 financial statements have been prepared on a going concern basis. At 31 December 2025 the company had net current liabilities and net liabilities. The company is the parent undertaking of Little Learners Limited, its wholly owned trading subsidiary.

The directors have considered the financial position and expected future trading of Little Learners Limited and the continued financial support available to the company from its subsidiary. On this basis, the directors have a reasonable expectation that the company will have adequate resources to meet its liabilities as they fall due and to continue in operational existence for the foreseeable future. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.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.

2.3. Unlisted Investments

Investments in subsidiary undertakings are stated at cost less any provision for impairment.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Investments

	Unlisted
	£
Cost or Valuation
As at 23 October 2024	-
Additions	260,349

As at 31 December 2025	260,349

Provision
As at 23 October 2024	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	260,349

As at 23 October 2024	-

During the period, the company acquired 100% of the issued share capital of Little Learners Limited, a company incorporated in England and Wales (company number 03112408).

The principal activity of Little Learners Limited is the operation of a children's day nursery.

The investment in the subsidiary undertaking is stated at cost less any provision for impairment.

The company holds 100% of the ordinary share capital and voting rights of Little Learners Limited

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Little Learners Early Years Ltd

Notes to the Financial Statements (continued)

For the Period 23 October 2024 to 31 December 2025

5. Debtors

	31 December 2025
	£
Due within one year
Other debtors	11,816

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Bank loans and overdrafts	28,750
Amounts owed to group undertakings	51,620
Other creditors	94,693

	175,063

7. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025
	£
Bank loans	129,732

8. Secured Creditors

The company's bank loan is secured by debentures in favour of the lender. The security includes fixed and floating charges over the present and future assets and undertaking of the company and its subsidiary, Little Learners Limited, including its goodwill, book debts and plant and equipment.

	31 December 2025
	£
Bank loans and overdrafts	158,482

9. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	2

10. Group accounts

The company is a parent undertaking and has taken advantage of the exemption available under section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements on the grounds that the company and its subsidiary undertakings are a small group.

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