2023-04-012024-03-312024-03-31false04632115KINDERLAND DAY NURSERY 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KINDERLAND DAY NURSERY LIMITED

Registered Number
04632115
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

KINDERLAND DAY NURSERY LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

MULLINS, Joanne

Registered Address

1 Normanton Road,
South Croydon
CR2 7AE

Registered Number

04632115 (England and Wales)
KINDERLAND DAY NURSERY LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets468,89943,114
68,89943,114
Current assets
Debtors5,65,3136,010
Cash at bank and on hand450,039376,111
455,352382,121
Creditors amounts falling due within one year7(150,948)(166,435)
Net current assets (liabilities)304,404215,686
Total assets less current liabilities373,303258,800
Net assets373,303258,800
Capital and reserves
Called up share capital100100
Profit and loss account373,203258,700
Shareholders' funds373,303258,800
The financial statements were approved and authorised for issue by the Director on 12 September 2024, and are signed on its behalf by:
MULLINS, Joanne
Director
Registered Company No. 04632115
KINDERLAND DAY NURSERY LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year4035
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2335,750
At 31 March 2435,750
Amortisation and impairment
At 01 April 2335,750
At 31 March 2435,750
Net book value
At 31 March 24-
At 31 March 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2343,114
Additions25,785
At 31 March 2468,899
Net book value
At 31 March 2468,899
At 31 March 2343,114
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,3461,078
Prepayments and accrued income3,9674,932
Total5,3136,010
6.Debtors: amounts due after one year
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables94,95878,360
Bank borrowings and overdrafts15,40512,005
Taxation and social security40,58576,070
Total150,948166,435
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year