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REGISTERED NUMBER: 06944859 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

KISH KINDERGARTEN LTD

KISH KINDERGARTEN LTD (REGISTERED NUMBER: 06944859)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KISH KINDERGARTEN LTD

Company Information
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: Ms L James





REGISTERED OFFICE: C/O Charles Rippin and Turner
130 College Road
Middlesex
Harrow
HA1 1BQ





REGISTERED NUMBER: 06944859 (England and Wales)





ACCOUNTANTS: Owadally & King
Chartered Certified Accountants
73 Park Lane
Croydon
Surrey
CR0 1JG

KISH KINDERGARTEN LTD (REGISTERED NUMBER: 06944859)

Balance Sheet
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 4,040
- 4,040

CURRENT ASSETS
Debtors 6 3,839 3,758
Cash at bank and in hand 13,931 69,984
17,770 73,742
CREDITORS
Amounts falling due within one year 7 14,682 13,145
NET CURRENT ASSETS 3,088 60,597
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,088

64,637

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 3,087 64,636
SHAREHOLDERS' FUNDS 3,088 64,637

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

KISH KINDERGARTEN LTD (REGISTERED NUMBER: 06944859)

Balance Sheet - continued
31 JULY 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 director and authorised for issue on 14 November 2024 and were signed by:





Ms L James - Director


KISH KINDERGARTEN LTD (REGISTERED NUMBER: 06944859)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

Kish Kindergarten 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 fees invoiced to parents for morning and afternoon sessions and registration fees payable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of five years.

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.

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 etc - 25% on reducing balance

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 7 (2023 - 7 ) .

KISH KINDERGARTEN LTD (REGISTERED NUMBER: 06944859)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023 120,000
Disposals (120,000 )
At 31 July 2024 -
AMORTISATION
At 1 August 2023 120,000
Eliminated on disposal (120,000 )
At 31 July 2024 -
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 28,539
Disposals (28,539 )
At 31 July 2024 -
DEPRECIATION
At 1 August 2023 24,499
Eliminated on disposal (24,499 )
At 31 July 2024 -
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 4,040

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - (52 )
Other debtors 3,839 3,810
3,839 3,758

KISH KINDERGARTEN LTD (REGISTERED NUMBER: 06944859)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 11 728
Other creditors 14,671 12,417
14,682 13,145

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £0.01 1 1

9. RESERVES
Retained
earnings
£   

At 1 August 2023 64,636
Deficit for the year (1,872 )
Dividends (59,677 )
At 31 July 2024 3,087

10. ULTIMATE CONTROLLING PARTY

The controlling party is Ms L James.