## 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**
9
## 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.
## **Board of Trustees for The Little Pals Children’s Centre Nursery**