REGISTERED NUMBER: 09730630 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2023

FOR

THEKINDERHOUSE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C Leeds

REGISTERED OFFICE:

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

REGISTERED NUMBER:

09730630 (England and Wales)

ACCOUNTANTS:

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

FIXED ASSETS

Tangible assets

4

67,638

68,910

CURRENT ASSETS

Debtors

5

32,710

50,571

Cash at bank and in hand

20,914

19,426

53,624

69,997

CREDITORS

Amounts falling due within one year

6

35,870

166,946

NET CURRENT ASSETS/(LIABILITIES)

17,754

(96,949

)

TOTAL ASSETS LESS CURRENT LIABILITIES

85,392

(28,039

)

CREDITORS

Amounts falling due after more than one year

7

53,028

-

NET ASSETS/(LIABILITIES)

32,364

(28,039

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

32,264

(28,139

)

SHAREHOLDERS' FUNDS

32,364

(28,039

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the director and authorised for issue on 3 October 2023 and were signed by:

Mrs C Leeds - Director

1.	STATUTORY INFORMATION

THEKINDERHOUSE Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 20 (2022 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 6 April 2022

and 5 April 2023

18,473

6,451

52,954

77,878

DEPRECIATION

At 6 April 2022

-

5,714

3,254

8,968

Charge for year

-

737

535

1,272

At 5 April 2023

-

6,451

3,789

10,240

NET BOOK VALUE

At 5 April 2023

18,473

-

49,165

67,638

At 5 April 2022

18,473

737

49,700

68,910

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.23

5.4.22

£

£

Trade debtors

32,710

50,571

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.23

5.4.22

£

£

Bank loans and overdrafts

12,388

44,534

Tax

2,745

-

Social security and other taxes

1,637

7,893

Other creditors

9,406

13,226

Directors' current accounts

8,338

99,937

Accrued expenses

1,356

1,356

35,870

166,946

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.23

5.4.22

£

£

Bank loans - 1-2 years

19,012

-

Other loans - 1-2 years

34,016

-

53,028

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

5.4.23

5.4.22

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 6 April 2022

(28,139

)

Profit for the year

85,003

Dividends

(24,600

)

At 5 April 2023

32,264

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 5 April 2023 and 5 April 2022:

5.4.23

5.4.22

£

£

Mrs C Leeds

Balance outstanding at start of year

(99,936

)

(29,317

)

Amounts advanced

116,198

23,930

Amounts repaid

(24,600

)

(94,549

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(8,338

)

(99,936

)

11.	CONTROLLING PARTY

The controlling party is Mrs C Leeds.