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Registered number: 07355206
Little Legs Limited
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07355206
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 815,188 825,312
815,188 825,312
CURRENT ASSETS
Debtors 5 33,887 47,400
Cash at bank and in hand 1,319 103,082
35,206 150,482
Creditors: Amounts Falling Due Within One Year 6 (88,889 ) (102,094 )
NET CURRENT ASSETS (LIABILITIES) (53,683 ) 48,388
TOTAL ASSETS LESS CURRENT LIABILITIES 761,505 873,700
Creditors: Amounts Falling Due After More Than One Year 7 (127,536 ) (174,659 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (43,803 ) (49,518 )
NET ASSETS 590,166 649,523
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 12 181,941 181,941
Profit and Loss Account 408,125 467,482
SHAREHOLDERS' FUNDS 590,166 649,523
Page 1
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For the year 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
Mrs Tina Lassman
Director
1 September 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Little Legs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07355206 . The registered office is Unit 4, 99 London Road, Stanway, Essex, CO3 0NY.
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. Turnover includes revenue earned 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 child care services is recognised as and when the care service has been carried out. 
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 Remeasurement to fair value
Leasehold Over the term of the lease
Motor Vehicles 25% Straight Line Basis
Fixtures & Fittings 3 Years Straight Line Basis
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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 36)
24 36
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4. Tangible Assets
Land & Property
Freehold Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2025 800,000 9,222 27,780 38,104 875,106
Additions - - - 1,800 1,800
Disposals - - (27,780 ) (22,519 ) (50,299 )
As at 31 December 2025 800,000 9,222 - 17,385 826,607
Depreciation
As at 1 January 2025 - 883 19,790 29,121 49,794
Provided during the period - 184 1,998 3,750 5,932
Disposals - - (21,788 ) (22,519 ) (44,307 )
As at 31 December 2025 - 1,067 - 10,352 11,419
Net Book Value
As at 31 December 2025 800,000 8,155 - 7,033 815,188
As at 1 January 2025 800,000 8,339 7,990 8,983 825,312
Cost or valuation as at 31 December 2025 represented by:
Land & Property
Freehold Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
At cost 800,000 9,222 - 17,385 826,607
800,000 9,222 - 17,385 826,607
The directors are of the opinion that there has not been a material change in the fair value of the freehold property. The fair value of the property as at 31st December 2025 has been arrived on the basis of a valuation carried out by the directors who are not professionally qualified valuers. The valuation was made on an open market basis by reference to market evidence of transaction prices for similar properties. 
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 3,204
Prepayments and accrued income 23,787 15,606
Other debtors 9,100 15,100
Directors' loan accounts - 12,490
Amounts owed by subsidiaries 1,000 1,000
33,887 47,400
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 45,855 27,911
Corporation tax (1 ) 12,099
Other creditors 2,940 6,112
Accruals and deferred income 22,595 51,357
Directors' loan accounts 9,499 -
Amounts owed to associates 8,001 4,615
88,889 102,094
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 127,536 174,659
The commercial mortgage due within and after more than one year is secured by a charge against the company's freehold property of 664 Rayleigh Road, Hutton, Brentwood, Essex, CM13 1SJ by Barclays Bank Plc delivered on the 13 November 2010, and a charge also by a director and current shareholder delivered on the 16 November 2010. The mortgage is secured by a personal guarantee from one of the directors, to the sum of £100,000.
A fixed and floating debenture is held over all the company's assets by a director and shareholder delivered on 26 May 2011.
Barclays Bank Plc also hold a fixed and floating debenture and guarantee aver all the company's assets, delivered on 9 November 2010 and 11 May 2012.
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 12,432 56,744
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 157,882 183,404
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Capital Commitments
2025 2024
£ £
At the end of the period 68,750 93,750
At the end of the period, the company had capital commitments contracted for but not provided in these financial statements
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mrs Tina Lassman 12,489 - 12,489 - -
The above loan is unsecured, interest free and repayable on demand.
12. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 181,941 467,482
Loss for the year and total comprehensive income - (59,357 )
As at 31 December 2025 181,941 408,125
13. Related Party Transactions
Included within other creditors is £8,000 (2024 - £4,615) which is due from a company of which a director has a participating intrest by way of an interest free loan.
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