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Company Registration No. 04560589 (England and Wales)
OAK TREE KINDERGARTEN LIMITED Unaudited accounts for the year ended 30 September 2024
OAK TREE KINDERGARTEN LIMITED Unaudited accounts Contents
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OAK TREE KINDERGARTEN LIMITED Company Information for the year ended 30 September 2024
Director
Karthika Kaneshanathan
Company Number
04560589 (England and Wales)
Registered Office
108 FAIRMILE LANE COBHAM KT11 2BX ENGLAND
Accountants
Tax Whizz Greencoat House, First Floor 259 Stratford Road Birmingham West Midlands B11 1QS
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OAK TREE KINDERGARTEN LIMITED Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
382,783 
383,245 
Current assets
Cash at bank and in hand
48,638 
32,503 
Creditors: amounts falling due within one year
(91,572)
(74,612)
Net current liabilities
(42,934)
(42,109)
Total assets less current liabilities
339,849 
341,136 
Creditors: amounts falling due after more than one year
(134,413)
(214,839)
Net assets
205,436 
126,297 
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
195,436 
116,297 
Shareholders' funds
205,436 
126,297 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 November 2024 and were signed on its behalf by
Karthika Kaneshanathan Director Company Registration No. 04560589
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OAK TREE KINDERGARTEN LIMITED Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
OAK TREE KINDERGARTEN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04560589. The registered office is 108 FAIRMILE LANE, COBHAM, KT11 2BX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight Line
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
Computer equipment
20% Straight Line
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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OAK TREE KINDERGARTEN LIMITED Notes to the Accounts for the year ended 30 September 2024
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
400,000 
150,782 
550,782 
Additions
1,451 
- 
1,451 
At 30 September 2024
401,451 
150,782 
552,233 
Depreciation
At 1 October 2023
22,678 
144,859 
167,537 
Charge for the year
24 
1,889 
1,913 
At 30 September 2024
22,702 
146,748 
169,450 
Net book value
At 30 September 2024
378,749 
4,034 
382,783 
At 30 September 2023
377,322 
5,923 
383,245 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
4,224 
- 
Taxes and social security
21,316 
49,094 
Other creditors
1,598 
1,921 
Deferred income
64,434 
23,597 
91,572 
74,612 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
26,266 
31,479 
Amounts owed to group undertakings and other participating interests
108,147 
162,203 
Other creditors
- 
21,157 
134,413 
214,839 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10,000 Ordinary shares of £1 each
10,000 
10,000 
8
Transactions with related parties
INTEREST PAYABLE AND SIMILAR EXPENSES ON LOANS FROM GROUP UNDERTAKINGS Parent company has charged interest at 5% per annum, from the beginning of the accounting period.
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OAK TREE KINDERGARTEN LIMITED Notes to the Accounts for the year ended 30 September 2024
9
Controlling party
Greenacres Nurseries Limited
10
Average number of employees
During the year the average number of employees was 28 (2023: 40).
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