LITTLE ELMS DAYCARE NURSERY LIMITED

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Barnes Roffe Audit Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have reviewed and considered the company working capital requirements and the directors are of the opinion that the company will be able to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements. They therefore consider it appropriate to continue to prepare the financial statements on a going concern basis.”

Significant events

• “On 30 January 2026, following the group reorganisation, the company entered into a new financing facility with Handelsbanken for £2,800,000.”
• “On 30 January 2026 there was a group reorganisation which resulted in M Lancaster becoming the ultimate controlling party by virtue of his shareholdings in its new ultimate parent undertaking, Little Elms Holdings Limited.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +7.5%

  £2,556,749 → £2,749,754

  highest in 3 filed years

• Cash

  -64.2%

  £346,966 → £124,365

• Net assets

  +12.5%

  £1,994,319 → £2,242,783

  highest in 3 filed years

• Employees

  -9.9%

  101 → 91

• Operating profit

  +26.6%

  £208,884 → £264,488

• Profit before tax

  +22.5%

  £207,472 → £254,204

• Wages

  +59.1%

  £1,437,237 → £2,286,341

  highest in 3 filed years

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers