**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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