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REGISTERED NUMBER: 06542407 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

TINIES CHILDCARE BERKSHIRE NURSERIES LTD

TINIES CHILDCARE BERKSHIRE NURSERIES LTD (REGISTERED NUMBER: 06542407)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


TINIES CHILDCARE BERKSHIRE NURSERIES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Mrs C L Cross





REGISTERED OFFICE: 7 St John's Road
Harrow
Middlesex
HA1 2EY





REGISTERED NUMBER: 06542407 (England and Wales)





ACCOUNTANTS: Macalvins Limited
Chartered Accountants
7 St John's Road
Harrow
Middlesex
HA1 2EY

TINIES CHILDCARE BERKSHIRE NURSERIES LTD (REGISTERED NUMBER: 06542407)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 18,000 27,000
Tangible assets 5 169 372
18,169 27,372

CURRENT ASSETS
Debtors 6 253,239 211,418
Cash at bank 322 15,027
253,561 226,445
CREDITORS
Amounts falling due within one year 7 208,363 160,421
NET CURRENT ASSETS 45,198 66,024
TOTAL ASSETS LESS CURRENT LIABILITIES 63,367 93,396

CREDITORS
Amounts falling due after more than one year 8 27,315 32,871
NET ASSETS 36,052 60,525

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 36,050 60,523
SHAREHOLDERS' FUNDS 36,052 60,525

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

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

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 24 March 2025 and were signed by:





Mrs C L Cross - Director


TINIES CHILDCARE BERKSHIRE NURSERIES LTD (REGISTERED NUMBER: 06542407)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Tinies Childcare Berkshire Nurseries 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is derived from the provision of childcare services and is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Financial instruments
Financial assets and liabilities are recognized in the company's balance sheet when the company becomes a party to the contractual provisions of the instrument.

Loans and borrowings
Loans and borrowings are measured initially at fair value, net of transactions costs and are measured subsequently at amortised cost using the effective interest method.

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.

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 100 (2023 - 75 ) .

TINIES CHILDCARE BERKSHIRE NURSERIES LTD (REGISTERED NUMBER: 06542407)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 255,000
AMORTISATION
At 1 July 2023 228,000
Charge for year 9,000
At 30 June 2024 237,000
NET BOOK VALUE
At 30 June 2024 18,000
At 30 June 2023 27,000

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 July 2023
and 30 June 2024 9,967
DEPRECIATION
At 1 July 2023 9,595
Charge for year 203
At 30 June 2024 9,798
NET BOOK VALUE
At 30 June 2024 169
At 30 June 2023 372

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 99,517 90,673
Other debtors 153,722 120,745
253,239 211,418

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts (see note 9) 8,603 22,334
Trade creditors 4,379 5,480
Amounts owed to related company 77,787 29,287
Taxation and social security 68,415 77,097
Other creditors 49,179 26,223
208,363 160,421

TINIES CHILDCARE BERKSHIRE NURSERIES LTD (REGISTERED NUMBER: 06542407)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans (see note 9) 27,315 32,871

9. LOANS

An analysis of the maturity of loans is given below:

30.6.24 30.6.23
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 3,047 2,849
Bank loans 5,556 19,485
8,603 22,334

Amounts falling due between one and two years:
Bank loans - 1-2 years 5,556 5,556

Amounts falling due between two and five years:
Bank loans - 2-5 years 21,759 27,315

10. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Bank loans 32,871 52,356

The bank loans are secured by a fixed and floating charge over the the assets of the company.

11. RELATED PARTY DISCLOSURES

Included in other debtors as at year end is £29,975 (2023: £45,351), an amount owed by the director of the company. The amounts due are interest free and there are no specific terms of repayment.

Included in other creditors as at year end is £77,787 (2023: £29,287), an amount owed to Tinies Childcare Herts and Bucks Limited, a related company by virtue of common control. The amounts due are interest free and there are no specific terms of repayment.