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Registered number: 04502719
Red Balloon Day Nursery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
James Khan
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04502719
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 231,411 231,063
231,411 231,063
CURRENT ASSETS
Debtors - 1,931
Cash at bank and in hand 23,897 36,599
23,897 38,530
Creditors: Amounts Falling Due Within One Year (107,687 ) (103,435 )
NET CURRENT ASSETS (LIABILITIES) (83,790 ) (64,905 )
TOTAL ASSETS LESS CURRENT LIABILITIES 147,621 166,158
NET ASSETS 147,621 166,158
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 147,619 166,156
SHAREHOLDERS' FUNDS 147,621 166,158
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Rhona Dyer
Director
26/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Red Balloon Day Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04502719 . The registered office is 41 Insole Gardens, Cardiff, CF5 2HW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold N/A
Plant & Machinery 15% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 15)
10 15
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 228,677 23,229 8,244 2,941 263,091
Additions - 982 - - 982
As at 31 March 2025 228,677 24,211 8,244 2,941 264,073
Depreciation
As at 1 April 2024 - 22,122 7,537 2,369 32,028
Provided during the period - 314 177 143 634
As at 31 March 2025 - 22,436 7,714 2,512 32,662
Net Book Value
As at 31 March 2025 228,677 1,775 530 429 231,411
As at 1 April 2024 228,677 1,107 707 572 231,063
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3