LITTLE WONDERS (EARLY YEARS) LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11081840

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		177,027		51,496

			177,027		51,496
CURRENT ASSETS
Debtors	5	15,523		28,481
Cash at bank and in hand		82,417		2,883

		97,940		31,364
Creditors: Amounts Falling Due Within One Year	6	(531,416 )		(227,793 )

NET CURRENT ASSETS (LIABILITIES)			(433,476 )		(196,429 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(256,449 )		(144,933 )

NET LIABILITIES			(256,449 )		(144,933 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(256,549 )		(145,033 )

SHAREHOLDERS' FUNDS			(256,449)		(144,933)

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LITTLE WONDERS (EARLY YEARS) LIMITED

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

Y Patel

Director

21/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

LITTLE WONDERS (EARLY YEARS) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11081840 . The registered office is Perseverance Inn, Forge Lane, Dewsbury, WF12 9EJ.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Freehold	2%
Leasehold	Over the lease term
Plant & Machinery	20%

2.4. 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.

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LITTLE WONDERS (EARLY YEARS) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 100 (2024: 42)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 December 2024	137,886
Additions	184,540

As at 30 November 2025	322,426

Depreciation
As at 1 December 2024	86,390
Provided during the period	59,009

As at 30 November 2025	145,399

Net Book Value
As at 30 November 2025	177,027

As at 1 December 2024	51,496

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	15,523	28,481

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	511,913	227,793
Taxation and social security	19,503	-

	531,416	227,793

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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LITTLE WONDERS (EARLY YEARS) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Other Commitments

	2025	2024
	£	£
Not later than one year	7,221	-
Later than one year and not later than five years	8,642	-

	15,863	-

The charge to the profit and loss account in respect of operating leases was £8,851 (2024: £1,857).

9. Related Party Transactions

At the balance sheet date, the company owed the director; Y Patel £220,290 (2024: £72,770) in respect of a director's loan. The loan is unsecured, interest-free, and has no fixed repayment date.

Nuh's Ark Nursery Limited

Company under the common control of the shareholder; Y Patel.

At the balance sheet date, the company owed £227,280 (2024: £105,400). The loan is unsecured, interest-free, and has no fixed repayment date.

Brilliant Minds (Early Years) Limited

Company under the common control of shareholders; J A Sheth and Y Patel

At the balance sheet date, the company owed £53,973 (2024: £43,123). The loan is unsecured, interest-free, and has no fixed repayment date.

Educating Excellence Limited

Company under the common control of shareholders; J A Sheth and Y Patel

At the balance sheet date, the company was owed £15,548 (2024: £20,848 Debtor). The loan is unsecured, interest-free, and has no fixed repayment date. During the year, the company also provided consultancy services to Educating Excellence Limited.

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