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REGISTERED NUMBER: 06838660 (England and Wales)












KIDSALOUD DAYCARE NURSERY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2023 TO 30 JUNE 2024






KIDSALOUD DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06838660)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 JUNE 2024










Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


KIDSALOUD DAYCARE NURSERY LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2023 TO 30 JUNE 2024







DIRECTOR: Mr T C Handley





REGISTERED OFFICE: 274 Trinity Methodist Church
High Road
Leyton
London
E10 5PW





REGISTERED NUMBER: 06838660 (England and Wales)





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

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
KIDSALOUD DAYCARE NURSERY LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kidsaloud Daycare Nursery Limited for the period ended 30 June 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Kidsaloud Daycare Nursery Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kidsaloud Daycare Nursery Limited and state those matters that we have agreed to state to the director of Kidsaloud Daycare Nursery Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Kidsaloud Daycare Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Kidsaloud Daycare Nursery Limited. You consider that Kidsaloud Daycare Nursery Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Kidsaloud Daycare Nursery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






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


Date: .............................................

KIDSALOUD DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06838660)

BALANCE SHEET
30 JUNE 2024

30.6.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 4,373 6,412

CURRENT ASSETS
Debtors 5 8,820 8,820
Cash at bank and in hand 9,592 16,825
18,412 25,645
CREDITORS
Amounts falling due within one year 6 36,002 20,289
NET CURRENT (LIABILITIES)/ASSETS (17,590 ) 5,356
TOTAL ASSETS LESS CURRENT
LIABILITIES

(13,217

)

11,768

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 (13,317 ) 11,668
SHAREHOLDERS' FUNDS (13,217 ) 11,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

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 25 March 2025 and were signed by:





Mr T C Handley - Director


KIDSALOUD DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06838660)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 JUNE 2024


1. STATUTORY INFORMATION

Kidsaloud 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 net amounts receivable for the provision of services for services for children's day nursery, excluding value added tax. Invoices are raised when the services are rendered and recognised as income.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the period 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
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

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 period was 17 (2023 - 16 ) .

KIDSALOUD DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06838660)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 JUNE 2024


4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023
and 30 June 2024 72,740 2,013 74,753
DEPRECIATION
At 1 April 2023 66,741 1,600 68,341
Charge for period 1,781 258 2,039
At 30 June 2024 68,522 1,858 70,380
NET BOOK VALUE
At 30 June 2024 4,218 155 4,373
At 31 March 2023 5,999 413 6,412

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 31.3.23
£    £   
Other debtors 1,320 1,320
Related party loan 7,500 7,500
8,820 8,820

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 31.3.23
£    £   
Social security and other taxes 21,632 6,040
Pension account 1,383 1,066
Directors' current accounts 7,536 5,983
Accrued expenses 5,451 7,200
36,002 20,289

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 31.3.23
value: £    £   
100 Ordinary shares £1 100 100

KIDSALOUD DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06838660)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 JUNE 2024


8. RESERVES
Retained
earnings
£   

At 1 April 2023 11,668
Deficit for the period (24,985 )
At 30 June 2024 (13,317 )

9. ULTIMATE CONTROLLING PARTY

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