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REGISTERED NUMBER: 06860500 (England and Wales)












KIDS R US DAYCARE NURSERY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






KIDS R US DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06860500)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KIDS R US DAYCARE NURSERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: Mr J Tuerena





REGISTERED OFFICE: Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE





REGISTERED NUMBER: 06860500 (England and Wales)





ACCOUNTANTS: Christiansons Ltd
Chartered Certified Accountants
Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE

KIDS R US DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06860500)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 1,726 1,838

CURRENT ASSETS
Debtors 5 4,795 8,130
Cash at bank 9,133 55,506
13,928 63,636
CREDITORS
Amounts falling due within one year 6 17,126 17,709
NET CURRENT (LIABILITIES)/ASSETS (3,198 ) 45,927
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,472

)

47,765

CREDITORS
Amounts falling due after more than one year 7 (30,332 ) -

PROVISIONS FOR LIABILITIES 8 (292 ) (349 )
NET (LIABILITIES)/ASSETS (32,096 ) 47,416

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 (32,196 ) 47,316
SHAREHOLDERS' FUNDS (32,096 ) 47,416

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

KIDS R US DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06860500)

BALANCE SHEET - continued
31 AUGUST 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 30 October 2024 and were signed by:





Mr J Tuerena - Director


KIDS R US DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06860500)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Kids R Us Daycare Nursery Limited 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 gross sales of services. The turnover is recognised when the fees of the service are due.

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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

KIDS R US DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06860500)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 15 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 September 2023 1,350 53,294 3,730 58,374
Additions 190 - 99 289
At 31 August 2024 1,540 53,294 3,829 58,663
DEPRECIATION
At 1 September 2023 345 52,461 3,730 56,536
Charge for year 201 167 33 401
At 31 August 2024 546 52,628 3,763 56,937
NET BOOK VALUE
At 31 August 2024 994 666 66 1,726
At 31 August 2023 1,005 833 - 1,838

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 295 630
Related company 4,500 7,500
4,795 8,130

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors - 723
Tax - 4,754
Social security and other taxes 9,620 3,640
Now pension account 1,082 1,208
Related company loan 439 439
Directors' current accounts 2,025 3,225
Accrued expenses 3,960 3,720
17,126 17,709

KIDS R US DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06860500)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Other Creditors - G Tuerena 30,332 -

8. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 292 349

Deferred
tax
£   
Balance at 1 September 2023 349
Provided during year (57 )
Balance at 31 August 2024 292

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 September 2023 47,316
Deficit for the year (79,512 )
At 31 August 2024 (32,196 )

11. ULTIMATE CONTROLLING PARTY

There is no overall control of the company by any individual person.