REGISTERED NUMBER: 13168658 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2026

for

LITTLE STARS PRE-SCHOOL BARTON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S M Calder

Mrs D J Welsford

REGISTERED OFFICE:

Cathedral House

5 Beacon Street

Lichfield

Staffordshire

WS13 7AA

REGISTERED NUMBER:

13168658 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,773

2,216

CURRENT ASSETS

Debtors

5

261

-

Cash at bank

79,280

65,770

79,541

65,770

CREDITORS

Amounts falling due within one year

6

20,667

8,886

NET CURRENT ASSETS

58,874

56,884

TOTAL ASSETS LESS CURRENT LIABILITIES

60,647

59,100

CREDITORS

Amounts falling due after more than one year

7

20,542

18,968

NET ASSETS

40,105

40,132

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

40,101

40,128

SHAREHOLDERS' FUNDS

40,105

40,132

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of 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 company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th October 2026 and were signed on its behalf by:

Mrs D J Welsford - Director

1.	STATUTORY INFORMATION

Little Stars Pre-School Barton Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Equipmen

£

COST

At 1st May 2025

and 30th April 2026

4,951

DEPRECIATION

At 1st May 2025

2,735

Charge for year

443

At 30th April 2026

3,178

NET BOOK VALUE

At 30th April 2026

1,773

At 30th April 2025

2,216

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other debtors

261

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Taxation and social security

9,377

7,628

Other creditors

11,290

1,258

20,667

8,886

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Other creditors

20,542

18,968

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th April 2026 and 30th April 2025:

30.4.26

30.4.25

£

£

Mrs S M Calder

Balance outstanding at start of year

(9,484

)

(6,352

)

Amounts advanced

21,603

-

Amounts repaid

(22,390

)

(3,132

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(10,271

)

(9,484

)

Mrs D J Welsford

Balance outstanding at start of year

(9,484

)

(3,518

)

Amounts advanced

22,614

-

Amounts repaid

(23,401

)

(5,966

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(10,271

)

(9,484

)