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MUNCHKINS KINDERGARTEN LIMITED

Registered Number
06293824
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

MUNCHKINS KINDERGARTEN LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

BERESFORD, Rachel Alison

Registered Address

Unit 11, Broadgate House
Westlode Street
Spalding
PE11 2AF

Registered Number

06293824 (England and Wales)
MUNCHKINS KINDERGARTEN LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets314,68218,399
14,68218,399
Current assets
Debtors8,2086,476
Cash at bank and on hand141,897190,971
150,105197,447
Creditors amounts falling due within one year4(13,009)(30,383)
Net current assets (liabilities)137,096167,064
Total assets less current liabilities151,778185,463
Provisions for liabilities5(1,654)(1,654)
Net assets150,124183,809
Capital and reserves
Called up share capital5050
Profit and loss account150,074183,759
Shareholders' funds150,124183,809
The financial statements were approved and authorised for issue by the Director on 7 October 2024, and are signed on its behalf by:
BERESFORD, Rachel Alison
Director
Registered Company No. 06293824
MUNCHKINS KINDERGARTEN LIMITED
Notes to the Financial Statements
for the year ended 31 July 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
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:
2.Average number of employees

20242023
Average number of employees during the year2523
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 August 2353,33594,3381,00024,505173,178
Additions---948948
At 31 July 2453,33594,3381,00025,453174,126
Depreciation and impairment
At 01 August 2348,25582,981-23,543154,779
Charge for year-2,887-1,7784,665
At 31 July 2448,25585,868-25,321159,444
Net book value
At 31 July 245,0808,4701,00013214,682
At 31 July 235,08011,3571,00096218,399
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables8,06613,228
Taxation and social security4,04015,752
Other creditors9031,403
Total13,00930,383
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.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,6541,654
Total1,6541,654