Nanny Tots Limited - Accounts to registrar (filleted)

NANNY TOTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M C Scott

A J Scott

REGISTERED OFFICE:

26 Town Street

Bramcote

Nottingham

Nottinghamshire

NG9 3HA

REGISTERED NUMBER:

05916624 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

186,919

107,539

186,919

107,539

CURRENT ASSETS

Stocks

1,500

Debtors

6

332,028

301,774

Cash at bank

664,984

415,868

998,512

719,142

CREDITORS

Amounts falling due within one year

7

193,740

141,079

NET CURRENT ASSETS

804,772

578,063

TOTAL ASSETS LESS CURRENT LIABILITIES

991,691

685,602

CREDITORS

Amounts falling due after more than one year

8

-

(12,792

)

PROVISIONS FOR LIABILITIES

11

(39,400

)

(26,100

)

NET ASSETS

952,291

646,710

CAPITAL AND RESERVES

Called up share capital

12

2

Retained earnings

952,289

646,708

SHAREHOLDERS' FUNDS

952,291

646,710

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

A J Scott - Director

1.	STATUTORY INFORMATION

Nanny Tots Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life.

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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 72 (2024 - 70 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

434,156

AMORTISATION

At 1 January 2025

and 31 December 2025

434,156

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

COST

At 1 January 2025

-

310,792

32,749

343,541

Additions

33,000

83,761

-

116,761

Disposals

-

137

-

137

At 31 December 2025

33,000

394,690

32,749

460,439

DEPRECIATION

At 1 January 2025

-

223,769

12,233

236,002

Charge for year

5,500

26,834

5,129

37,463

Eliminated on disposal

-

55

-

55

At 31 December 2025

5,500

250,658

17,362

273,520

NET BOOK VALUE

At 31 December 2025

27,500

144,032

15,387

186,919

At 31 December 2024

-

87,023

20,516

107,539

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

18,523

30,138

Other debtors

313,505

271,636

332,028

301,774

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

12,917

13,783

Trade creditors

17,212

11,467

Taxation and social security

146,904

102,106

Other creditors

16,707

13,723

193,740

141,079

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

-

12,792

9.	LEASING AGREEMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £156,750 (2024 - £327,750).

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

12,917

26,575

The bank loan is secured by way of a fixed and floating charge over the assets of the company.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

39,400

26,100

Deferred

tax

£

Balance at 1 January 2025

26,100

Provided during year

13,300

Balance at 31 December 2025

39,400

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

20

Ordinary

£0.10

2

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

Balance outstanding at start of year

187,301

143,901

Amounts advanced

240,821

248,146

Amounts repaid

208,471

204,746

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

219,651

187,301

Interest is charged by the company on loans made to directors, at HMRC approved rates. The interest charged and included in the accounts amounted to £7,382 (2024: £4,313).