LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Registered Number 06851649 (England and Wales)
Unaudited Financial Statements for the Year ended 31 March 2025
Waterloo House • 2 Colchester Road • St Osyth • Essex • CO16 8HA • 01255 425059 Michelle Morris & Anjuli Symonds are licensed and regulated by AAT under license numbers 10297536 & 10381530 Registered in England & Wales No 07866729
LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Contents of the Financial Statements
| Company Information | 2 |
|---|---|
| Directors' Report | 3 |
| Accountants' Report | 4 |
| Profit and Loss Account | 5 |
| Balance Sheet | 6 - 7 |
| Notes to the Financial Statements | 8 - 10 |
| Detailed Profit and Loss Account | 11 - 12 |
This page does not form part of the statutory financial statements
1
LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Company Information for the year from 1 April 2024 to 31 March 2025
Directors
BRODLEY, Danielle Elizabeth ISGROVE, Karen Susan ISGROVE, Stephen Paul KING, Lauren Marie SALE, Stephen John SMITH, Gillian
Company Secretary
SMITH, Gillian
Registered Address
Tendering Education Centre Jaywick Lane Clacton On Sea CO16 8BE
Accountant
Ellacott Morris Ltd Waterloo House 2 Colchester Road St Osyth CO16 8HA
Registered Number
06851649 (England and Wales)
2
LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Directors' Report
The directors present their report and the financial statements of the company for the year ended 31 March 2025.
The directors who served during the year were as follows:
BRODLEY, Danielle Elizabeth
ISGROVE, Karen Susan
ISGROVE, Stephen Paul (Appointed 23 April 2024)
KING, Lauren Marie
SALE, Stephen John
SMITH, Gillian
BRODLEY, Ron David (Resigned 23 April 2024)
Small companies regime
The report of the directors has been prepared taking advantage of the small companies exemptions of Section 415A of the Companies Act 2006.
By order of the board:
BRODLEY, Danielle Elizabeth Director
SALE, Stephen John Director
7 November 2025
3
LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Accountants' Report
Report of the Accountant to the directors of LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the period ended 31 March 2025.
We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for this accounting period. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Ellacott Morris Ltd Waterloo House 2 Colchester Road St Osyth CO16 8HA
Date: 7 November 2025
This page does not form part of the statutory financial statements
4
LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Profit and Loss Account
for the year from 1 April 2024 to 31 March 2025
| Notes Turnover Cost of sales Gross profit Distribution costs Administrative expenses Other operating income Interest payable and similar charges Profit before taxation Profit for the year |
2025 £ 803,598 (29,358) |
2024 £ 707,973 (9,612) |
|---|---|---|
| 774,240 (3,282) (823,156) 124,917 (105) |
698,361 5,038 (721,198) 60,000 (560) |
|
| 72,614 | 41,641 | |
| 72,614 | 41,641 |
5
LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Balance Sheet as at
31 March 2025
| Notes Fixed assets Tangible assets 3 Current assets Debtors Cash at bank and on hand Creditors amounts falling due within one year 4 Net current assets (liabilities) Total assets less current liabilities Net assets Capital and reserves Called up share capital Profit and loss account Reserves |
2025 £ £ 290,487 290,487 17,395 214,829 232,224 (3,687) 228,537 519,024 519,024 1 519,023 519,024 |
2024 £ £ 321,898 321,898 22,893 102,059 124,952 (440) 124,512 446,410 446,410 1 446,409 446,410 |
2024 £ £ 321,898 321,898 22,893 102,059 124,952 (440) 124,512 446,410 446,410 1 446,409 446,410 |
|---|---|---|---|
| 321,898 124,512 |
|||
| 232,224 (3,687) |
124,952 (440) |
||
| 446,410 | |||
| 446,410 | |||
| 1 446,409 |
|||
| 446,410 |
The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
6
LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Balance Sheet (continued) as at
31 March 2025
The financial statements were approved and authorised for issue by the Board of Directors on 7 November 2025, and are signed on its behalf by:
BRODLEY, Danielle Elizabeth Director
SALE, Stephen John Director
Registered Company No. 06851649
7
LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025
1. Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
8
LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Notes to the Financial Statements (continued) for the year ended 31 March 2025
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
| life), over the useful economic life of the respective asset | as follows: |
|---|---|
| Straight | |
| line (years) | |
| Plant and machinery | 5 |
| Fixtures and fittings | 5 |
| Vehicles | 5 |
| Office Equipment | 5 |
2. Average number of employees
| Average number of employees during the year Tangible fixed assets Land & buildings £ Cost or valuation At 01 April 24 260,000 Additions - At 31 March 25 260,000 Depreciation and impairment At 01 April 24 - Charge for year - At 31 March 25 - Net book value At 31 March 25 260,000 At 31 March 24 260,000 |
Average number of employees during the year Tangible fixed assets Land & buildings £ Cost or valuation At 01 April 24 260,000 Additions - At 31 March 25 260,000 Depreciation and impairment At 01 April 24 - Charge for year - At 31 March 25 - Net book value At 31 March 25 260,000 At 31 March 24 260,000 |
Vehicles £ 84,483 - |
Fixtures & fittings £ 41,713 898 |
2025 34 Office Equipment £ 37,933 870 |
2024 37 Total £ 424,129 1,768 |
|---|---|---|---|---|---|
| 260,000 | 84,483 | 42,611 | 38,803 | 425,897 | |
| - - |
45,238 16,896 |
26,646 8,522 |
30,347 7,761 |
102,231 33,179 |
|
| - | 62,134 | 35,168 | 38,108 | 135,410 | |
| 260,000 | 22,349 | 7,443 | 695 | 290,487 | |
| 260,000 | 39,245 | 15,067 | 7,586 | 321,898 |
3. Tangible fixed assets
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LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Notes to the Financial Statements (continued) for the year ended 31 March 2025
4. Creditors: amounts due within one year
| Other creditors Accrued liabilities and deferred income Total |
2025 £ 331 3,356 |
2024 £ 440 - |
|---|---|---|
| 3,687 | 440 |
10
LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Detailed Profit and Loss Account
for the year from 1 April 2024 to 31 March 2025
| Turnover Interest Income Sales Cost of sales COGS - Activities COGS - Food Gross Profit Gross Profit Distribution Costs Motor Vehicle Expenses Postage, Freight & Courier Vehicle proceeds Administrative expenses Admin Advertising & Marketing Audit & Accountancy fees Charitable and Political Donations Cleaning Clothing Depreciation Expense ECC - Rent Employers National Insurance Entertainment-100% business Equipment Expensed General Expenses Health & Safety HR Services Insurance IT Software and Consumables Legal Expenses Light, Power, Heating Office Equipment expensed |
2025 £ 792 802,806 |
2024 £ 1,841 706,132 |
|---|---|---|
| 803,598 9,881 19,477 |
707,973 - 9,612 |
|
| 29,358 774,240 |
9,612 698,361 |
|
| 774,240 3,274 8 - |
698,361 2,902 - (7,940) |
|
| 3,282 5,447 1,836 5,636 280 6,591 3,082 33,179 35,573 35,136 2,105 25,451 (293) - 7,299 4,800 3,419 4,133 7,485 2,323 |
(5,038) 1,136 360 2,016 94 3,884 778 29,207 42,873 64,771 - 1,975 8,679 92 - 4,066 8,666 28,296 6,977 109 |
This page does not form part of the statutory financial statements
11
LITTLE PALS CHILDREN'S CENTRE NURSERY LIMITED
Detailed Profit and Loss Account (continued) for the year from 1 April 2024 to 31 March 2025
| Pensions Costs Printing & Stationery Rates Rent Repairs & Maintenance Salaries Security Staff Training Subscriptions Supplies Telephone & Internet Travel - National Water Other Operating Income Other Revenue Interest payable and similar charges Bank Fees Barclaycard Profit for the year Net Profit |
2025 £ 10,319 557 3,762 9,600 9,095 581,561 11,759 7,503 713 - 4,533 4 268 |
2024 £ 17,688 7,207 3,773 9,600 2,837 443,323 - 6,439 13,861 9,585 2,806 - 100 |
|---|---|---|
| 823,156 124,917 |
721,198 60,000 |
|
| 124,917 105 - |
60,000 337 223 |
|
| 105 72,614 |
560 41,641 |
|
| 72,614 | 41,641 |
This page does not form part of the statutory financial statements
12
Little Pals Children’s Centre Nursery Annual Report of the Trustees for the year From
1 April 2024 to 31 March 2025
Reference and Administration
Little Pals Children’s Centre Nursery Registered Company No. 6851649, Registered Charity No. 1130074
Registered Office: Clacton Coastal Academy, Jaywick Lane, Clacton-on-Sea, Essex CO16 8BE
Trustees for the year 2024/2025:
Gillian Smith, Karen Isgrove, Danielle Brodley, Lauren King, Stephen Isgrove, Stephen Sale.
Structure, Governance and Management
Little Pals Children’s Centre Nursery is a Limited Company for charitable purposes.
Objectives and Activities
Through operating a pre-school or other facilities to enhance the development and education of the children primarily under statutory school age within the Tendring District and the surrounding area by encouraging parents to understand and provide for the needs of their children through community groups and by:
-
(a) Offering appropriate play facilities and training courses, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability.
-
(b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas.
-
(c) Instigating and adhering to and furthering the aims of the charity.
Review of the year
Throughout the year, the ongoing cost-of-living crisis continued to present significant challenges. Rising fuel prices and pressures on energy supplies led to increased operational costs as the year progressed. As the impact of these pressures was increasingly felt by the families we support, we took proactive steps to respond. This included securing several grants aimed at supporting young families, particularly in relation to health and wellbeing. In addition, our staff played an active role in providing practical assistance, including food and ongoing support, to families where this was most needed.
The Little Pals Nursery site at Tendring Education Centre, Jaywick Lane continues to thrive, and has been successful in attracting parents and children who wish to take advantage of the Governments 30 hour funding for working families.
The Little Pals Pre-School site at Hemmington House in Jaywick continues to serve the local population within one of the most deprived wards in England. Staff within the setting not
only offer education and care to the children within the vicinity but also work to offer additional services such as a baby bank, toddler group and food parcels.
The newest Little Pals site, Little Pals Forest School, is still being improved and developed. The children who attend are offered Forest School activities, woodworking and supported risky play. Little Pals are working to enhance the site and expand the facilities on offer.
The highest priority as always is to maintain an excellent standard of service for children and parents/carers, good staff relations and creating a robust and efficient management structure whilst maintaining financial viability.
Finance
The financial position in operational terms is good and we have a strong reserves policy to develop our service further and to cover variations in a very competitive market. We continue to exercise tight controls on expenditure and maximise income.