All_Children_Great_And_Small_30_Apr_2026_companies_house_set_of

All Children Great And Small Ltd

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of All Children Great And Small Ltd

Year ended

30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the

financial statements

All Children Great And Small Ltd

for the year ended

30 April 2026

which comprise the income statement, statement of total comprehensive income, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of

All Children Great And Small Ltd

, as a body, in accordance with the terms of my engagement letter dated 9 November 2023. My work has been undertaken solely to prepare for your approval the

financial statements

All Children Great And Small Ltd

and state those matters that I have agreed to state to the Board of Directors of

All Children Great And Small Ltd

, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than

All Children Great And Small Ltd

and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that

All Children Great And Small Ltd

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and profit of

All Children Great And Small Ltd

. You consider that

All Children Great And Small Ltd

is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of All Children Great And Small Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Thirlwell & Co Chartered Accountants

4 Church Street

Swinton

Mexborough

South Yorkshire

S64 8QA

United Kingdom

Date:

23 September 2026

		2026	2025
Fixed assets
Tangible assets	5	946,959		376,801
Current assets
Debtors	6	24,425		4,933
Cash at bank and in hand		333,310		274,500
		357,735		279,433
Creditors: amounts falling due within one year	7	(275,036	)	(166,004	)
Net current assets		82,699		113,429
Total assets less current liabilities		1,029,658		490,230
Creditors: amounts falling due after more than one year	8	(304,471	)	(74,162	)
Provisions for liabilities		(39,545	)	(15,044	)
Net assets		685,642		401,024
Capital and reserves
Called up share capital		2		2
Other reserves		77,568		-
Profit and loss account		608,072		401,022
Shareholders funds		685,642		401,024

All Children Great And Small Ltd

Notes to the Financial Statements

Year ended

30 April 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

St Margarets Church Hall Church Street

Swinton

Mexborough

South Yorkshire

S64 8EG

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services supplied, net of discounts and Value Added Tax. The policy adopted for the recognition of turnover is as follows;

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from Nursery fees is recognised when childcare has been provided and all conditions have been met.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment	20% straight line
Fixtures and fittings	20% straight line
Land and buildings	Straight line over 20 and 50 years
Motor vehicles	25% straight line

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the entity will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model and the performance model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.

Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Loans and borrowings

Loans and borrowings are initially recognised at transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at amortised cost.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

43.00

5 Tangible assets

	Land and buildings	Plant and machinery etc.	Total
	£	£	£
Cost or valuation
At 1 May 2025	361,008	64,028	425,036
Additions	473,716	5,639	479,355
Revaluations	103,423	-	103,423
At 30 April 2026	938,147	69,667	1,007,814
Depreciation
At 1 May 2025	8,760	39,475	48,235
Charge	3,457	9,163	12,620
At 30 April 2026	12,217	48,638	60,855
Carrying amount
At 30 April 2026	925,930	21,029	946,959
At 30 April 2025	352,248	24,553	376,801

Investment property

Included in land and buildings are the following amounts in relation to investment properties:

	2026
	£
Carrying amount at 1 May 2025	160,882.00
Additions	206,792.00
Fair value adjustments	103,422
Carrying amount at 30 April 2026	471,096

If the investment properties had not been revalued they would have been included at their historical cost of £367,675 (2025: £160,882).

6 Debtors

	2026	2025
	£	£
Trade debtors	-	553
Other debtors	24,425	4,380
	24,425	4,933

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	84,899	26,100
Trade creditors	21,907	1,165
Taxation and social security	102,676	98,522
Other creditors	65,554	40,217
	275,036	166,004

8 Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans and overdrafts	304,471		74,162

At the reporting date, the company had an unsecured Funding Circle loan, repayable over seventy-two months and carrying a fixed interest rate of 7.8 per cent per annum. The carrying amount at the balance sheet date was £239,582. The company also had a Fleximize loan, repayable over thirty months and carrying a fixed interest rate of 32.28 per cent per annum. The carrying amount at the balance sheet date was £60,358. The company had a loan with LDF Finance No. 3 Limited, repayable over forty-eight months. The carrying amount at the balance sheet date was £88,773. The company also had a government-backed Bounce Back Loan Scheme facility, carrying a fixed interest rate of 2.5 per cent per annum, with one instalment remaining at the balance sheet date. The carrying amount was £657.

9 Fair value reserve

Included within other reserves is the fair value reserve as follows:

	2026	2025
	£	£
At start of year	-	-
Other movements in other comprehensive income	77,568	-
At end of year	77,568	-

During the year, £77,568 has been transferred from the profit and loss account to the fair value reserve. This represents the non-distributable element of the fair value gain arising on the company's investment properties.

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	946,959		376,801
Current assets
Debtors	6	24,425		4,933
Cash at bank and in hand		333,310		274,500
		357,735		279,433
Creditors: amounts falling due within one year	7	(275,036	)	(166,004	)
Net current assets		82,699		113,429
Total assets less current liabilities		1,029,658		490,230
Creditors: amounts falling due after more than one year	8	(304,471	)	(74,162	)
Provisions for liabilities		(39,545	)	(15,044	)
Net assets		685,642		401,024
Capital and reserves
Called up share capital		2		2
Other reserves		77,568		-
Profit and loss account		608,072		401,022
Shareholders funds		685,642		401,024



Mrs C Owen	Mr L Kettlewell
Director	Director