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Registered Number: 08478546
England and Wales

 

 

 

KIDZ DAY NURSERY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Julie Whitbread
William Whitbread
Registered Number 08478546
Registered Office 7 Whernside Way
Ingleton
Carnforth
Lancashire
LA6 3FJ
Accountants Kazbor Services Limited
102 Fairhope Avenue
Bare
Morecambe
Lancashire
LA4 6LA
Bankers Barclays Bank
Market Street
Lancaster
Lancashire


1
As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2024 and you consider that the company is exempt from an audit under the Companies Act 2006.

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.



....................................................
Kazbor Services Limited
102 Fairhope Avenue
Bare
Morecambe
Lancashire
LA4 6LA
20 December 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 284,033    29,410 
284,033    29,410 
Current assets      
Debtors: amounts falling due within one year 5 63,291    57,434 
Cash at bank and in hand 54,687    287,014 
117,978    344,448 
Creditors: amount falling due within one year 6 (260,631)   (194,196)
Net current assets (142,653)   150,252 
 
Total assets less current liabilities 141,380    179,662 
Creditors: amount falling due after more than one year 7 (91,349)   (129,558)
Provisions for liabilities 8 (4,978)   (4,359)
Net assets 45,053    45,745 
 

Capital and reserves
     
Called up share capital 9 4    4 
Profit and loss account 45,049    45,741 
Shareholders' funds 45,053    45,745 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 20 December 2024 and were signed on its behalf by:


-------------------------------
William Whitbread
Director
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General Information
Kidz Day Nursery Ltd is a private company, limited by shares, registered in England and Wales, registration number 08478546, registration address 7 Whernside Way, Ingleton, Carnforth, Lancashire, LA6 3FJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The financial statements have been prepared on a going concern basis. The company continues to trade with the financial support given by the directors who will continue to provide that support for the foreseeable future. The directors have also considered the impact of COVID and have the opinion that the pandemic does not impact on the trading position of the company since the relaxation of the COVID rules. The directors have reviewed the balance sheet position and consider that the company is in a good financial position to manage its business risks to allow the company to continue trading successfully. 
Turnover
Turnover is made up of the invoiced value of goods and services provided by the company during the course of its ordinary business and is shown net of trade discounts. Turnover is recognised in the financial statements on the basis of invoiced sales which are issued periodically during the year. Services are invoiced in advance of the service being provided and provisions are made for sales invoiced in advance at the reporting date.  
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
The current tax provision is based on the taxable profit or loss for the period. The taxable profit or loss may differ from the profit or loss reported in the financial statements because adjustments are made for items that are treated differently for tax purposes compared to their treatment for accounting purposes. The tax calculations are based on tax rates that have been enacted or substantively enacted by the reporting date.
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for tax purposes compared to their treatment for accounting purposes. The deferred tax balance has not been discounted.
Dividends
Dividends that are deemed to have been approved and paid during the period are included in these financial statements. Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings - Leasehold 7 / 10 / 67 years Straight Line
Plant and Machinery 10 years Straight Line
Computer Equipment 3 years Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments included within these financial statements are valued at the transaction price applicable at the time of the transaction.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

The average number of persons given below includes directors.

Average number of employees during the year was 26 (2023 : 25).
3.

Financial Commitments, Guarantees and Contingencies

At the reporting date, the company had total operating lease commitments of £141,685 (2023 £25,505) that were payable over the remaining life of those leases and attributable to non-cancellable operating leases. The operating leases cover a period of up to 10 years after the balance sheet date. 

4.

Tangible fixed assets

Cost or valuation Land and Buildings - Leasehold   Plant and Machinery   Computer Equipment   Total
  £   £   £   £
At 01 April 2023 25,628    56,603    11,803    94,034 
Additions 256,470    6,406    4,427    267,303 
Disposals      
At 31 March 2024 282,098    63,009    16,230    361,337 
Depreciation
At 01 April 2023 22,517    30,304    11,803    64,624 
Charge for year 4,903    6,301    1,476    12,680 
On disposals      
At 31 March 2024 27,420    36,605    13,279    77,304 
Net book values
Closing balance as at 31 March 2024 254,678    26,404    2,951    284,033 
Opening balance as at 01 April 2023 3,111    26,299      29,410 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 1,468    2,111 
Other Debtors 61,823    55,323 
63,291    57,434 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 3,971   
Bank Loans & Overdrafts 37,803    37,636 
Taxation and Social Security 31,185    18,061 
Other Creditors 187,672    138,499 
260,631    194,196 
Secured Debts
The company has taken out a bounce back bank loan that was secured under the Government's COVID help scheme. It has subsequently taken out a further loan which has been secured on a personal guarantee given by the directors.

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 91,349    129,558 
91,349    129,558 
Secured Debts
The company has taken out a bounce back bank loan that was secured under the Government's COVID help scheme. It has subsequently taken out a further loan which has been secured on a personal guarantee given by the directors.

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 4,359    5,394 
Deferred Tax Charged to Income Statement for Period 619    (1,035)
4,978    4,359 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Ordinary shares of £1.00 each  
2 Letter class shares of £1.00 each  
 

10.

Loans to related party

The company has provided a loan to a related party, namely KDN Enterprises Ltd, which is a company under common control. The loan is included within other debtors falling due within one year and was given on an interest free basis and with no repayment plan.

Particulars   2024
£
  2023
£
KDN Enterprises Ltd 61,823  55,323 
61,823  55,323 





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