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REGISTERED NUMBER: 11308898 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2024

FOR

TINKY'S DAY NURSERY LTD

TINKY'S DAY NURSERY LTD (REGISTERED NUMBER: 11308898)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

TINKY'S DAY NURSERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 29 APRIL 2024







DIRECTORS: Sunny N Rach
Mrs R Rach





REGISTERED OFFICE: 278 Watford Way
Hendon
England
NW4 4UR





REGISTERED NUMBER: 11308898 (England and Wales)





ACCOUNTANTS: Prestons
Chartered Accountants
364-368 Cranbrook Road
Gants Hill
Ilford
Essex
IG2 6HY

TINKY'S DAY NURSERY LTD (REGISTERED NUMBER: 11308898)

BALANCE SHEET
29 APRIL 2024

29.4.24 29.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,219 5,219
Tangible assets 5 247,006 268,288
252,225 273,507

CURRENT ASSETS
Debtors 6 199,857 89,574
Cash at bank and in hand 89,819 64,408
289,676 153,982
CREDITORS
Amounts falling due within one year 7 323,586 404,464
NET CURRENT LIABILITIES (33,910 ) (250,482 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

218,315

23,025

CREDITORS
Amounts falling due after more than one
year

8

21,600

31,987
NET ASSETS/(LIABILITIES) 196,715 (8,962 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 196,615 (9,062 )
SHAREHOLDERS' FUNDS 196,715 (8,962 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 2024 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.

TINKY'S DAY NURSERY LTD (REGISTERED NUMBER: 11308898)

BALANCE SHEET - continued
29 APRIL 2024


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 Board of Directors and authorised for issue on 25 September 2024 and were signed on its behalf by:





Sunny N Rach - Director


TINKY'S DAY NURSERY LTD (REGISTERED NUMBER: 11308898)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2024

1. STATUTORY INFORMATION

Tinky'S Day Nursery 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 represents net income receivable from sale of goods and services in the year, excluding value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the costs of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Plant and Machinery - 10% Reducing balance

The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carryingd are recognised in profit and loss.

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.


TINKY'S DAY NURSERY LTD (REGISTERED NUMBER: 11308898)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 APRIL 2024

2. ACCOUNTING POLICIES - continued
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.

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.

Going concern
The total current Liabilities exceeds the total Current assets of the company as at April 2024. The director has confirmed that the company will have continuous support from the directors. It is on this basis accounts have be prepared on the going concern basis.

Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the suture payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less and impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2023 - 32 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 30 April 2023
and 29 April 2024 5,219
NET BOOK VALUE
At 29 April 2024 5,219
At 29 April 2023 5,219

TINKY'S DAY NURSERY LTD (REGISTERED NUMBER: 11308898)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 APRIL 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 30 April 2023
and 29 April 2024 55,464 318,230 373,694
DEPRECIATION
At 30 April 2023 - 105,406 105,406
Charge for year - 21,282 21,282
At 29 April 2024 - 126,688 126,688
NET BOOK VALUE
At 29 April 2024 55,464 191,542 247,006
At 29 April 2023 55,464 212,824 268,288

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.4.24 29.4.23
£    £   
Trade debtors 97,011 55,325
Other debtors 102,846 34,249
199,857 89,574

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.4.24 29.4.23
£    £   
Bank loans and overdrafts 70,855 136,259
Taxation and social security 81,336 2,662
Other creditors 171,395 265,543
323,586 404,464

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
29.4.24 29.4.23
£    £   
Bank loans 21,600 31,987

TINKY'S DAY NURSERY LTD (REGISTERED NUMBER: 11308898)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 APRIL 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 29 April 2024 and 29 April 2023:

29.4.24 29.4.23
£    £   
Sunny N Rach and Mrs R Rach
Balance outstanding at start of year 220,908 295,826
Amounts advanced 55,257 1,082
Amounts repaid (136,772 ) (76,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 139,393 220,908

TINKY'S DAY NURSERY LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
TINKY'S DAY NURSERY LTD

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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 29 April 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Prestons
Chartered Accountants
364-368 Cranbrook Road
Gants Hill
Ilford
Essex
IG2 6HY


25 September 2024