REGISTERED NUMBER: 04598243 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Hill Top Tots Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N Barlow

Mr P Barlow

SECRETARY:

Mr P M Barlow

REGISTERED OFFICE:

30 Pickard Crescent

Richmond

Sheffield

South Yorkshire

S13 8EY

REGISTERED NUMBER:

04598243 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

11,046

8,349

11,046

8,349

CURRENT ASSETS

Debtors

6

98,045

124,942

Cash at bank

455,446

397,513

553,491

522,455

CREDITORS

Amounts falling due within one year

7

114,542

103,574

NET CURRENT ASSETS

438,949

418,881

TOTAL ASSETS LESS CURRENT LIABILITIES

449,995

427,230

PROVISIONS FOR LIABILITIES

2,099

1,390

NET ASSETS

447,896

425,840

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

447,796

425,740

SHAREHOLDERS' FUNDS

447,896

425,840

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

Mr P Barlow - Director

1.	STATUTORY INFORMATION

Hill Top Tots Ltd 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 represents the value of fees received for child day care services, which are exempt from value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

33% on reducing balance

Fixtures and fittings

-

33% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 20 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

30,000

AMORTISATION

At 1 December 2024

and 30 November 2025

30,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 December 2024

42,633

Additions

6,260

Disposals

(20,387

)

At 30 November 2025

28,506

DEPRECIATION

At 1 December 2024

34,284

Charge for year

3,353

Eliminated on disposal

(20,177

)

At 30 November 2025

17,460

NET BOOK VALUE

At 30 November 2025

11,046

At 30 November 2024

8,349

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

98,045

124,942

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

78,383

60,172

Social security and other taxes

9,586

6,775

Other creditors

1,378

1,129

Deferred income

20,886

30,934

Accrued expenses

4,309

4,564

114,542

103,574

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mrs N Barlow

Balance outstanding at start of year

123,161

(1,637

)

Amounts advanced

187,929

339,798

Amounts repaid

(215,000

)

(215,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

96,090

123,161

The balance is repayable on demand with interest being charged at the official HMRC rate.