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REGISTERED NUMBER: 04078119 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

TIGERS DAY NURSERY LIMITED

TIGERS DAY NURSERY LIMITED (REGISTERED NUMBER: 04078119)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TIGERS DAY NURSERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: C Huntley
A J Huntley
C J Few





SECRETARY: C Huntley





REGISTERED OFFICE: 3rd Floor
86 - 90 Paul Street
London
EC2A 4NE





REGISTERED NUMBER: 04078119 (England and Wales)





ACCOUNTANTS: Cooper Parry Advisory Limited
First Floor, Davidson House
Forbury Square
Reading
Berkshire
RG1 3EU

TIGERS DAY NURSERY LIMITED (REGISTERED NUMBER: 04078119)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 297,710 265,450
Investments 6 715,160 715,160
1,012,870 980,610

CURRENT ASSETS
Debtors 7 948,422 436,098
Cash at bank and in hand 432,724 840,116
1,381,146 1,276,214
CREDITORS
Amounts falling due within one year 8 711,887 620,841
NET CURRENT ASSETS 669,259 655,373
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,682,129

1,635,983

CREDITORS
Amounts falling due after more than one
year

9

(740,257

)

(791,242

)

PROVISIONS FOR LIABILITIES (69,925 ) (44,037 )
NET ASSETS 871,947 800,704

CAPITAL AND RESERVES
Called up share capital 10 200 200
Retained earnings 871,747 800,504
SHAREHOLDERS' FUNDS 871,947 800,704

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

TIGERS DAY NURSERY LIMITED (REGISTERED NUMBER: 04078119)

BALANCE SHEET - continued
30 SEPTEMBER 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 and authorised for issue by the Board of Directors and authorised for issue on 6 June 2025 and were signed on its behalf by:





A J Huntley - Director


TIGERS DAY NURSERY LIMITED (REGISTERED NUMBER: 04078119)

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


1. STATUTORY INFORMATION

Tigers Day 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.

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Revenue from contracts for the provision of services is recognised by reference to the stage of
completion when the stage of completion, costs incurred and costs to complete can be estimated
reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to
contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

When cash inflows are deferred and represent a financing arrangement, the fair value of the
consideration is the present value of the future receipts. The difference between the fair value of the
consideration and nominal amount received is recognised as interest income.

Goodwill
Goodwill has been amortised fully.

TIGERS DAY NURSERY LIMITED (REGISTERED NUMBER: 04078119)

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


2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on reducing balance
Plant and machinery - 15% on reducing balance
Nursery equipment - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and
intangible assets to determine whether there is any indication that those assets have suffered an
impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in
order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the
recoverable amount of an individual asset, the company estimates the recoverable amount of the
cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its
carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its
recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the
relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a
revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the
relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is
treated as a revaluation increase.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.


TIGERS DAY NURSERY LIMITED (REGISTERED NUMBER: 04078119)

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


2. ACCOUNTING POLICIES - continued
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

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.

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.

Government grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 64 (2023 - 63 ) .

TIGERS DAY NURSERY LIMITED (REGISTERED NUMBER: 04078119)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 October 2023
and 30 September 2024 27,000
AMORTISATION
At 1 October 2023
and 30 September 2024 27,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 October 2023 547,413
Additions 84,712
At 30 September 2024 632,125
DEPRECIATION
At 1 October 2023 281,963
Charge for year 52,452
At 30 September 2024 334,415
NET BOOK VALUE
At 30 September 2024 297,710
At 30 September 2023 265,450

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1 October 2023
and 30 September 2024 715,160
NET BOOK VALUE
At 30 September 2024 715,160
At 30 September 2023 715,160

TIGERS DAY NURSERY LIMITED (REGISTERED NUMBER: 04078119)

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


6. FIXED ASSET INVESTMENTS - continued

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Tigers at Swindon Limited
Registered office: 3rd Floor 86 - 90 Paul Street, London, England, EC2A 4NE
Nature of business: Pre-primary Education
%
Class of shares: holding
Ordinary 100.00

Tigers at Theale Limited
Registered office: 3rd Floor 86 - 90 Paul Street, London, England, EC2A 4NE
Nature of business: Pre-Primary Education
%
Class of shares: holding
Ordinary 90.90

Tigers Too Day Nursery Limited
Registered office: 3rd Floor 86 - 90 Paul Street, London, England, EC2A 4NE
Nature of business: Dormant Company
%
Class of shares: holding
Ordinary 100.00

Tigers at Bowood Nursery School Limited
Registered office: 3rd Floor 86 - 90 Paul Street, London, England, EC2A 4NE
Nature of business: Dormant Company
%
Class of shares: holding
Ordinary 100.00

The Bowood Nursery School Limited
Registered office: 3rd Floor 86 - 90 Paul Street, London, England, EC2A 4NE
Nature of business: Dormant Company
%
Class of shares: holding
Ordinary 100.00

Brightstart Day Nurseries Ltd
Registered office: 3rd Floor 86 - 90 Paul Street, London, England, EC2A 4NE
Nature of business: Dormant Company
%
Class of shares: holding
Ordinary 100.00

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed by group undertakings 78,437 156,075
Other debtors 869,985 280,023
948,422 436,098

TIGERS DAY NURSERY LIMITED (REGISTERED NUMBER: 04078119)

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


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 48,119 42,679
Trade creditors 24,259 20,339
Amounts owed to group undertakings 273,249 273,361
Taxation and social security 134,594 87,255
Other creditors 231,666 197,207
711,887 620,841

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans 740,257 791,242

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 552,410 604,928

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £1 100 100
100 Ordinary 'A' Class £1 100 100
200 200

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A J Huntley.