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Registered number: 07828744
Global Kids Day Care Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 March 2023
Accounts Navigator
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Notes to the Financial Statements 7—9
Page 1
Company Information
Director Mrs Nicole Timberlake
Company Number 07828744
Registered Office 21 Burdett Road
Mile End
London
E3 4TU
Accountants Accounts Navigator
Unit F2 The Pixel Building
110 Brooker Road
Waltham Abbey
Essex
EN9 1JH
Page 1
Page 2
Director's Report
The director presents her report and the financial statements for the year ended 31 March 2023 .
Directors
The director who held office during the year were as follows:
Mrs Nicole Timberlake
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements 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 the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is 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 financial statements comply with the Companies Act 2006. She is 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.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mrs Nicole Timberlake
Director
05/03/2024
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Signed
Accounts Navigator Associates Limited
05/03/2024
Accounts Navigator
Unit F2 The Pixel Building
110 Brooker Road
Waltham Abbey
Essex
EN9 1JH
Page 3
Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 791,244 601,381
Cost of sales (45,725 ) (60,662 )
GROSS PROFIT 745,519 540,719
Distribution costs (135 ) (1,237 )
Administrative expenses (676,483 ) (476,940 )
Other operating income 2,243 1,816
OPERATING PROFIT 71,144 64,358
Other interest receivable and similar income 4,958 -
Interest payable and similar charges (13,448 ) (2,342 )
PROFIT BEFORE TAXATION 62,654 62,016
Tax on Profit (22,776 ) -
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 39,878 62,016
The notes on pages 7 to 9 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 68,068 103,678
68,068 103,678
CURRENT ASSETS
Debtors 5 215,097 152,624
Cash at bank and in hand - 27,630
215,097 180,254
Creditors: Amounts Falling Due Within One Year 6 (87,929 ) (43,285 )
NET CURRENT ASSETS (LIABILITIES) 127,168 136,969
TOTAL ASSETS LESS CURRENT LIABILITIES 195,236 240,647
Creditors: Amounts Falling Due After More Than One Year 7 (164,632 ) (210,046 )
NET ASSETS 30,604 30,601
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 30,603 30,600
SHAREHOLDERS' FUNDS 30,604 30,601
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For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
On behalf of the board
Mrs Nicole Timberlake
Director
05/03/2024
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Page 7
Notes to the Financial Statements
1. General Information
Global Kids Day Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07828744 . The registered office is 21 Burdett Road, Mile End, London, E3 4TU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Straight Line Method - 10%
Motor Vehicles Straight Line Method - 33%
Fixtures & Fittings Straight Line Method - 25%
Computer Equipment Straight Line Method - 50%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2022: 17)
24 17
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 38,500 98,380 53,140 24,567 214,587
Additions - 7,144 - - 7,144
As at 31 March 2023 38,500 105,524 53,140 24,567 221,731
Depreciation
As at 1 April 2022 30,572 31,485 32,793 16,059 110,909
Provided during the period 228 26,736 9,163 6,627 42,754
As at 31 March 2023 30,800 58,221 41,956 22,686 153,663
Net Book Value
As at 31 March 2023 7,700 47,303 11,184 1,881 68,068
As at 1 April 2022 7,928 66,895 20,347 8,508 103,678
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 55,944 -
Other debtors 6,529 -
62,473 -
Due after more than one year
Other debtors 72,000 72,000
Jobs At Heart 80,624 80,624
152,624 152,624
215,097 152,624
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3 2,030
Bank loans and overdrafts 8,171 -
Corporation tax 22,746 (1 )
Other taxes and social security 4,444 7,163
Net wages 314 17,297
Global Kids Aldgate East - (4,210 )
Director's loan account 52,251 21,006
87,929 43,285
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 46,376
Other loans 71,098 -
Circle K Finance 100,515 130,651
NCT Group (6,981 ) 33,019
164,632 210,046
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years - 46,376
- 46,376
- 46,376
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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