BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period The principle activity of the business during the period under review was the provision of childcare services. 21 September 2026 17 17 OC375404 2026-03-31 OC375404 2025-03-31 OC375404 2024-03-31 OC375404 2025-04-01 2026-03-31 OC375404 2024-04-01 2025-03-31 OC375404 uk-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC375404 uk-curr:PoundSterling 2025-04-01 2026-03-31 OC375404 uk-bus:FilletedAccounts 2025-04-01 2026-03-31 OC375404 uk-bus:PartnerLLP1 2025-04-01 2026-03-31 OC375404 uk-bus:PartnerLLP2 2025-04-01 2026-03-31 OC375404 uk-bus:RegisteredOffice 2025-04-01 2026-03-31 OC375404 uk-bus:Agent1 2025-04-01 2026-03-31 OC375404 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 OC375404 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 OC375404 uk-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC375404 uk-bus:FRS102 2025-04-01 2026-03-31 OC375404 uk-core:CurrentFinancialInstruments 2026-03-31 OC375404 uk-core:CurrentFinancialInstruments 2025-03-31 OC375404 uk-core:CurrentFinancialInstruments 2026-03-31 OC375404 uk-core:CurrentFinancialInstruments 2025-03-31 OC375404 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP iso4217:EUR xbrli:shares
Limited Liability Partnership Number: OC375404
 
 
 
 
Little Legends Daycare LLP
 
Unaudited Financial Statements
 
for the financial year ended 31 March 2026
Little Legends Daycare LLP
MEMBERS AND OTHER INFORMATION

Members Miss Joanne Griffiths
Miss Christine Griffiths
 
 
Limited Liability Partnership Number OC375404
   
   
Registered Office and Business Address Greg House, Greg Street
  Stockport
  Cheshire
  SK5 7BS
   
   
Accountants Langers
  Chartered Certified Accountant
  8-10 Gatley Road
  Cheadle
  Cheshire
  SK8 1PY



Little Legends Daycare LLP
STATEMENT OF MEMBERS' RESPONSIBILITIES IN RESPECT OF THE MEMBERS’ REPORT AND THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026

 
The members are responsible for preparing the Members’ Report and the financial statements in accordance with applicable law and regulations.
 

Legislation applicable to limited liability partnerships requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard. Under company law as applied to Limited Liability Partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Limited Liability Partnership and of the profit or loss of the Limited Liability Partnership for that period.
The members are responsible for keeping adequate accounting records that are sufficient to show and explain the Limited Liability Partnership's transactions and disclose with reasonable accuracy at any time the financial position of the Limited Liability Partnership and enable them to ensure that the financial statements comply with the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The members are also responsible for safeguarding the assets of the Limited Liability Partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
 
The members are responsible for the maintenance and integrity of the corporate and financial information included on the limited liability partnership website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
     
     
Approved by the members on 20 October 2026
     
and signed on behalf of the members
     
 
__________________________________  
Miss Joanne Griffiths  
Designated Member  



Little Legends Daycare LLP
Limited Liability Partnership Number: OC375404
STATEMENT OF FINANCIAL POSITION

as at 31 March 2026
 
2026 2025
Notes £ £
 
Non-Current Assets
Property, plant and equipment 5 5,656 2,164
───────── ─────────
 
Current Assets
Debtors 6 10,470 25,779
Cash at bank and in hand 10,028 6,222
───────── ─────────
20,498 32,001
 
Creditors: Amounts falling due within one year 7 (39,242) (36,278)
───────── ─────────
Net Current Liabilities (18,744) (4,277)
───────── ─────────
Total Assets less Current Liabilities (13,088) (2,113)
 
Creditors: Amounts falling due after more than one year 8 - (17,028)
───────── ─────────
Net liabilities attributable to members (13,088) (19,141)
═════════ ═════════
Represented By:
 
Loans and other debts due to members within one year
Members' capital classified as a liability (194,588) (200,641)
Other amounts 181,500 181,500
───────── ─────────
(13,088) (19,141)
(13,088) (19,141)
═════════ ═════════
Total Members' Interests
Loans and other debts due to members     (13,088)   (19,141)
      ═════════   ═════════
           
The Limited Liability Partnership has taken advantage of the exemption under section 444 not to file the Income Statement.
           
For the financial year ended 31 March 2026 the Limited Liability Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as modified by Regulation 34 of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.
           
The members acknowledge their responsibilities for ensuring that the Limited Liability Partnership keeps accounting records which comply with Section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the Limited Liability Partnership as at the end of the financial year and of its profit and loss for the financial year then ended in accordance with 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 Limited Liability Partnership.
           
These financial statements have been prepared in accordance with the special provisions relating to small Limited Liability Partnership within Part 15 of the Companies Act 2006 (as applied to Limited Liability Partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) as amended.
           
These unaudited financial statements were approved by the members.
           
These financial statements were approved by the members and authorised for issue on 20 October 2026, and signed on their behalf by:
           
         
________________________________          
Miss Joanne Griffiths          
Designated Member          
LLP No. OC375404



Little Legends Daycare LLP
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2026

   
1. GENERAL INFORMATION
 
Little Legends Daycare LLP is an LLP incorporated in England Greg House, Greg Street, Stockport, Cheshire, SK5 7BS, is the registered office, which is also the principal place of business of the LLP. The principle activity of the business during the period under review was the provision of childcare services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. ACCOUNTING POLICIES
 
Statement of compliance
The financial statements of the Limited Liability Partnership for the financial year ended 31 March 2026 have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland", applying Section 1A of the Standard, issued by the Financial Reporting Council and in accordance with the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, as amended.
 
Basis of preparation
The financial statements have been prepared under the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the Limited Liability Partnership's financial statements.
 
Cash flow statement
The Limited Liability Partnership has availed of the exemption in Section 1A, FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small entity.
 
Turnover
Turnover comprises amounts invoiced by the Limited Liability Partnership exclusive of value added tax.
 
Members' remuneration

Members' remuneration is treated as a charge against profits. It includes profits that are automatically divided between members by virtue of the members' agreement.

A member's share in the profit and loss for the financial year is accounted for as an allocation of profits.
 
Tangible non-current assets and depreciation
Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:
 
  Building alterations - 20% Straight line
  Fixtures, fittings and equipment - 25% Straight line
  Website - 25% Straight line
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Statement of Financial Position bank overdrafts are shown within Creditors.
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Pensions
The Limited Liability Partnership operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the Limited Liability Partnership. Annual contributions payable to the  pension scheme are charged to the Income Statement in the financial period to which they relate.
 
   
3. SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
 
Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgments and estimates have been made include:
       
4. EMPLOYEES
 
In addition to salaried employees the average number of non-salaried members during the financial year was 2, (2025 - 2).
 
  2026 2025
  Number Number
 
Salaried employees 17 17
  ═════════ ═════════
           
5. PROPERTY, PLANT AND EQUIPMENT
  Building Fixtures, Website Total
  alterations fittings and    
    equipment    
  £ £ £ £
Cost
At 1 April 2025 116,500 29,399 863 146,762
Additions 1,094 5,084 - 6,178
Disposals - (5,117) - (5,117)
  ───────── ───────── ───────── ─────────
At 31 March 2026 117,594 29,366 863 147,823
  ───────── ───────── ───────── ─────────
Depreciation
At 1 April 2025 116,500 27,235 863 144,598
Charge for the financial year 219 2,441 - 2,660
On disposals - (5,091) - (5,091)
  ───────── ───────── ───────── ─────────
At 31 March 2026 116,719 24,585 863 142,167
  ───────── ───────── ───────── ─────────
Net book value
At 31 March 2026 875 4,781 - 5,656
  ═════════ ═════════ ═════════ ═════════
At 31 March 2025 - 2,164 - 2,164
  ═════════ ═════════ ═════════ ═════════
       
6. DEBTORS 2026 2025
  £ £
 
Trade debtors 103 -
Other debtors 9,863 24,886
Prepayments and accrued income 504 893
  ───────── ─────────
  10,470 25,779
  ═════════ ═════════
       
7. CREDITORS 2026 2025
Amounts falling due within one year £ £
 
Bank overdrafts 3,648 -
Bank loan 17,028 21,197
Trade creditors 10,713 10,529
Taxation and social security costs 5,770 2,205
Accruals 2,083 2,347
  ───────── ─────────
  39,242 36,278
  ═════════ ═════════
       
8. CREDITORS 2026 2025
Amounts falling due after more than one year £ £
 
Bank loan - 17,028
  ═════════ ═════════
 
Loans
Repayable in one year or less, or on demand (Note 7) 20,676 21,197
Repayable between one and two years - 17,028
  ───────── ─────────
  20,676 38,225
  ═════════ ═════════
   
9. PENSION COSTS - DEFINED CONTRIBUTION
 
The  Limited Liability Partnership operates a defined contribution pension scheme.  The assets of the scheme are held separately from those of the  Limited Liability Partnership in an independently administered fund.  Pension costs amounted to £3,410 (2025 - £2,690).
       
10. CAPITAL COMMITMENTS
 
The Limited Liability Partnership had no material capital commitments at the financial year-ended 31 March 2026.
   
11. RANKING IN THE EVENT OF WINDING UP
 
No protection is affordable in respect of items shown in the Balance Sheet as Members' Other Interests.
   
12. EVENTS AFTER END OF REPORTING PERIOD
 
There have been no significant events affecting the Limited Liability Partnership since the financial year-end.
   
13. Changes in Equity
 
Other movements” represent the non-discretionary profit share allocated to members and charged as an expense in the profit and loss account.