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COMPANY REGISTRATION NUMBER: 10429941
Manor House Kindergarten Ltd
Filleted Unaudited Financial Statements
31 March 2025
Manor House Kindergarten Ltd
Financial Statements
Year ended 31 March 2025
Contents
Page
Statement of financial position
1
Notes to the financial statements
3
Manor House Kindergarten Ltd
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible assets
5
165,360
17,500
Current assets
Debtors
6
43,079
50,679
Cash at bank and in hand
43,162
450
--------
--------
86,241
51,129
Creditors: amounts falling due within one year
7
149,754
25,571
---------
--------
Net current (liabilities)/assets
( 63,513)
25,558
---------
--------
Total assets less current liabilities
101,847
43,058
Creditors: amounts falling due after more than one year
8
16,030
13,460
---------
--------
Net assets
85,817
29,598
---------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
85,717
29,498
--------
--------
Shareholders funds
85,817
29,598
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Manor House Kindergarten Ltd
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 9 May 2025 , and are signed on behalf of the board by:
S P Sheerin
Director
Company registration number: 10429941
Manor House Kindergarten Ltd
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Manor House, Hartsdown Park, Hartsdown Road, Margate, CT9 5QX, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Long leasehold property
-
10% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 15 (2024: 14 ).
5. Tangible assets
Long leasehold property
Fixtures and fittings
Total
£
£
£
Cost
At 1 April 2024
25,000
25,000
Additions
147,139
3,221
150,360
---------
-------
---------
At 31 March 2025
172,139
3,221
175,360
---------
-------
---------
Depreciation
At 1 April 2024
7,500
7,500
Charge for the year
2,500
2,500
---------
-------
---------
At 31 March 2025
10,000
10,000
---------
-------
---------
Carrying amount
At 31 March 2025
162,139
3,221
165,360
---------
-------
---------
At 31 March 2024
17,500
17,500
---------
-------
---------
6. Debtors
2025
2024
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
43,079
50,679
--------
--------
7. Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,094
10,648
Amounts owed to group undertakings and undertakings in which the company has a participating interest
124,273
6,414
Corporation tax
6,408
Social security and other taxes
2,420
4,852
Other creditors
12,559
3,657
---------
--------
149,754
25,571
---------
--------
Bank loans and overdrafts of £4,094 (2024: £10,648) are secured against the assets of the company.
8. Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
16,030
13,460
--------
--------
Bank loans and overdrafts of £16,030 (2024: £13,460) are secured against the assets of the company.
9. Controlling party
The ultimate parent company is Manor House Nursery Group Limited a company registered in England and Wales. The company's registered office is Manor House Hartsdown Park, Hartsdown Road, Margate, England, CT9 5QX .