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REGISTERED NUMBER: 05136266 (England and Wales)


Oak Tree Day Nursery (London) Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2018






Oak Tree Day Nursery (London) Limited (Registered number: 05136266)






Contents of the Financial Statements
for the year ended 31 March 2018




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Oak Tree Day Nursery (London) Limited

Company Information
for the year ended 31 March 2018







DIRECTORS: Mrs O F Okocha
Mr C I Okocha





SECRETARY: Mrs O F Okocha





REGISTERED OFFICE: Tobeze
68 South Eden Park Road
Beckenham
Kent
BR3 3BD





REGISTERED NUMBER: 05136266 (England and Wales)





ACCOUNTANTS: Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Oak Tree Day Nursery (London) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's
annual unaudited financial statements. In accordance with the Companies Act 2006, the company is
only required to file a Statement of Financial Position. Readers are cautioned that the Abridged
Income Statement and certain other primary statements and the Report of the Directors are not
required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your
approval the financial statements of Oak Tree Day Nursery (London) Limited for the year ended
31 March 2018 which comprise the Abridged Statement of Income and Retained Earnings, Statement of
Financial Position and the related notes from the company's accounting records and from information and
explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Oak Tree Day Nursery (London) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Oak Tree Day Nursery (London) Limited and state those matters that we have agreed to state to the Board of Directors of Oak Tree Day Nursery (London) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Oak Tree Day Nursery (London) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Oak Tree Day Nursery (London) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Oak Tree Day Nursery (London) Limited. You consider that Oak Tree Day Nursery (London) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Oak Tree Day Nursery (London) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU


9 November 2018

Oak Tree Day Nursery (London) Limited (Registered number: 05136266)

Statement of Financial Position
31 March 2018

2018 2017
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,691 2,691
Property, plant and equipment 5 62,464 56,939
65,155 59,630

CURRENT ASSETS
Debtors 6 2,513 2,520
Cash at bank and in hand 305,229 254,445
307,742 256,965
CREDITORS
Amounts falling due within one year 7 133,106 110,895
NET CURRENT ASSETS 174,636 146,070
TOTAL ASSETS LESS CURRENT
LIABILITIES

239,791

205,700

PROVISIONS FOR LIABILITIES 8 10,122 9,498
NET ASSETS 229,669 196,202

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 10 228,669 195,202
SHAREHOLDERS' FUNDS 229,669 196,202

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the
Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as
at the end of each financial year and of its profit or loss for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the
Companies Act 2006 relating to financial statements, so far as applicable to the company.

Oak Tree Day Nursery (London) Limited (Registered number: 05136266)

Statement of Financial Position - continued
31 March 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 March 2018 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors on 6 November 2018 and were signed on
its behalf by:




Mrs O F Okocha - Director



Mr C I Okocha - Director


Oak Tree Day Nursery (London) Limited (Registered number: 05136266)

Notes to the Financial Statements
for the year ended 31 March 2018

1. STATUTORY INFORMATION

Oak Tree Day Nursery (London) Limited is a private company, limited by shares , registered in
England and Wales. The company's registered number and registered office address can be found on
the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents total invoiced fees of services.

Turnover is generated from the ordinary activities of the business and recognised when fees are
received for services.

Trade mark registration costs
Trade mark usually have an indefinite life and are therefore not amortised.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement,
except to the extent that it relates to items recognised in other comprehensive income or directly in
equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been
enacted or substantively enacted by the statement of financial position date.


Oak Tree Day Nursery (London) Limited (Registered number: 05136266)

Notes to the Financial Statements - continued
for the year ended 31 March 2018

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at
the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods
different from those in which they are recognised in financial statements. Deferred tax is measured
using tax rates and laws that have been enacted or substantively enacted by the year end and that are
expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable
that they will be recovered against the reversal of deferred tax liabilities or other future taxable
profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the
company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2017 - 30 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2017
and 31 March 2018 2,691
NET BOOK VALUE
At 31 March 2018 2,691
At 31 March 2017 2,691

Oak Tree Day Nursery (London) Limited (Registered number: 05136266)

Notes to the Financial Statements - continued
for the year ended 31 March 2018

5. PROPERTY, PLANT AND EQUIPMENT
Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 April 2017 27,187 102,788 8,514 138,489
Additions - 18,308 - 18,308
At 31 March 2018 27,187 121,096 8,514 156,797
DEPRECIATION
At 1 April 2017 19,033 56,513 6,004 81,550
Charge for year 2,719 9,687 377 12,783
At 31 March 2018 21,752 66,200 6,381 94,333
NET BOOK VALUE
At 31 March 2018 5,435 54,896 2,133 62,464
At 31 March 2017 8,154 46,275 2,510 56,939

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Other debtors 2,513 2,520

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade creditors 2,419 2,891
Taxation and social security 10,337 7,630
Other creditors 120,350 100,374
133,106 110,895

8. PROVISIONS FOR LIABILITIES
2018 2017
£    £   
Deferred tax 10,122 9,498

Oak Tree Day Nursery (London) Limited (Registered number: 05136266)

Notes to the Financial Statements - continued
for the year ended 31 March 2018

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2017 9,498
Charge to Abridged Income Statement during year 624
Balance at 31 March 2018 10,122

9. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2018 2017
value: £    £   
1,000 Ordinary £1 1,000 1,000

10. RESERVES
Retained
earnings
£   

At 1 April 2017 195,202
Profit for the year 40,467
Dividends (7,000 )
At 31 March 2018 228,669

11. RELATED PARTY DISCLOSURES

1.During the year the company paid £87,308 as premises rent to directors.

2. Company owe to directors £46,231at balance sheet date. This is an interest free loan and payable on
demand (included in other creditors-note 10).