LITTLE WONDERS DAY NURSERY LTD

Registered number

15654440

Filleted Accounts

31 March 2026

LITTLE WONDERS DAY NURSERY LTD
Registered number:		15654440
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		21,359			22,165

Current assets
Debtors	4	654			74
Cash at bank and in hand		26,212			-
		26,866			74

Creditors: amounts falling due within one year	5	(25,931)			(7,498)

Net current assets			935			(7,424)

Total assets less current liabilities			22,294			14,741

Creditors: amounts falling due after more than one year	6		(13,104)			(51,074)



Net assets			9,190			(36,333)

Capital and reserves
Called up share capital			1			1
Profit and loss account			9,189			(36,334)

Shareholder's funds			9,190			(36,333)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jasna Begum
Director
Approved by the board on 13 October 2026

LITTLE WONDERS DAY NURSERY LTD
Notes to the Accounts
for the period from 1 May 2025 to 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, equipment	10% reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			15		3


3	Tangible fixed assets
		Land and buildings		Fixtures, fittings, equipment		Total
£			£		£
	Cost
	At 1 May 2025	14,102		8,413		22,515
	At 31 March 2026	14,102		8,413		22,515

	Depreciation
	At 1 May 2025	-		350		350
	Charge for the period	-		806		806
	At 31 March 2026	-		1,156		1,156

	Net book value
	At 31 March 2026	14,102		7,257		21,359
	At 30 April 2025	14,102		8,063		22,165


4	Debtors			2026		2025
£					£

	Other debtors			654		74


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			8,496		6,402
	Taxation and social security costs			16,969		1,096
	Other creditors			466		-
				25,931		7,498


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			13,104		-
	Other creditors			-		51,074
				13,104		51,074


7	Other information

	LITTLE WONDERS DAY NURSERY LTD is a private company limited by shares and incorporated in England. Its registered office is:
	189 South Street
	Romford
	RM1 1QA