2025-03-31-accounts - Little Friends Pre-School Limited

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Company Registration No. 6927017 (England and Wales) DRAFT

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LITTLE FRIENDS PRE-SCHOOL LIMITED ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

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LITTLE FRIENDS PRE-SCHOOL LIMITED ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

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	Page
Company information	3
Directors' report	4
Statement of income and retained earnings	5
Statement of financial position	6
Notes to the accounts	7
Detailed profit and loss account	9

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LITTLE FRIENDS PRE-SCHOOL LIMITED COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

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Directors

Secretary

Company Number

Registered Office

Accountants

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Linda Setter Dawn Munden Maitel Services Limited 6927017 (England and Wales)

FAIR MEAD CHURCH ROAD BASILDON ESSEX SS14 2LB

EJK Account Services Limited 12 Drumlin Drive Creeting St Mary Ipswich Essex IP6 8TN

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LITTLE FRIENDS PRE-SCHOOL LIMITED (COMPANY NO: 6927017 ENGLAND AND WALES) DIRECTORS' REPORT

The directors present their report and accounts for the year ended 31 March 2025.

Principal activity

Pre-School Education

Directors

The following directors held office during the whole of the period:

Linda Setter Dawn Munden

Statement of directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Signed on behalf of the board of directors

............................................................................

Approved by the board on:

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LITTLE FRIENDS PRE-SCHOOL LIMITED STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 MARCH 2025

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Turnover Administrative expenses Operating surplus Interest receivable and similar income Surplus on ordinary activities before taxation Tax on surplus on ordinary activities Surplus for the financial year Retained earnings at the start of the year Surplus for the financial year Dividends Retained earnings at the end of the year	2025 £ 168,290 (148,494) 19,796 463 20,259 - 20,259 16,291 20,259 - 36,550	2024 £ 132,058 (118,734)
		13,324 -
		13,324 -
		13,324
		2,967 13,324 -
		16,291

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LITTLE FRIENDS PRE-SCHOOL LIMITED STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025

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Notes Current assets Debtors 4 Cash at bank and in hand Net current assets Net assets Reserves 5 Capital redemption reserve Profit and loss account Members' funds	2025 £ 11,453 31,031 42,484 42,484 42,484 5,934 36,550 42,484	2024 £ - 22,225
		22,225
		22,225
		22,225
		5,934 16,291
		22,225

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board of Directors and authorised for issue on and were signed on its behalf by

Director

Company Registration No. 6927017

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LITTLE FRIENDS PRE-SCHOOL LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1 Statutory information

Little Friends Pre-School Limited is a private company, limited by guarantee, registered in England and Wales, registration number 6927017. The registered office is FAIR MEAD, CHURCH ROAD, BASILDON, ESSEX, SS14 2LB.

2 Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3 Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Basis of preparation

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Presentation currency

The accounts are presented in £ sterling.

Turnover

Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

4 Debtors


Debtors	2025	2024
	£	£
Amounts falling due within one year
Other debtors	11,453	-

5 Company limited by guarantee

The company is limited by guarantee and has no share capital.�

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £10.

6 Guarantees provided on behalf of directors

Linda Setter Trustees Guarentee Dawn Munden Trustees Guarentee	Maximum Liability Under Guarantees £ 10 10 20	Amount paid and liability incurred £ - -
		-

The Company is a charity and has the above trustees

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LITTLE FRIENDS PRE-SCHOOL LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

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7 Average number of employees

During the year the average number of employees was 8 (2024: 8).

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LITTLE FRIENDS PRE-SCHOOL LIMITED DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

This schedule does not form part of the statutory accounts.

	2025	2024
	£	£
Turnover
Fees	168,290	132,058
Administrative expenses
Wages and salaries	117,141	89,783
Pensions	2,220	1,592
Employer's NI	6,160	3,389
Staff training and welfare	667	1,145
Travel and subsistence	47	90
Rent	579	579
Rates	1,218	1,361
Light and heat	2,751	3,218
Telephone and fax	799	781
Internet	122	92
Stationery and printing	1,330	2,964
Subscriptions	489	1,112
Bank charges	143	188
Insurance	908	-
Equipment expensed	568	606
Repairs and maintenance	4,459	1,382
Donations	167	-
Sundry expenses	7,526	9,372
Accountancy fees	1,200	1,080
	148,494	118,734
Operating profit	19,796	13,324
Interest receivable
Interest receivable	463	-
Profit on ordinary activities before taxation	20,259	13,324

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