Registered number
13669698
TWISTY TAILS NURSERY (STANMORE) LTD
Filleted Accounts
31 December 2024
TWISTY TAILS NURSERY (STANMORE) LTD
Registered number: 13669698
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 139,202 156,978
Current assets
Debtors 4 16,472 17,203
Cash at bank and in hand 2,368 1,201
18,840 18,404
Creditors: amounts falling due within one year 5 (340,509) (351,231)
Net current liabilities (321,669) (332,827)
Net liabilities (182,467) (175,849)
Capital and reserves
Called up share capital 100 100
Profit and loss account (182,567) (175,949)
Shareholder's funds (182,467) (175,849)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Raaj Radia
Director
Approved by the board on 9 July 2025
TWISTY TAILS NURSERY (STANMORE) LTD
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold improvments Straight line over 20 years
Plant and machinery Straight line over 3 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 15 8
3 Tangible fixed assets
Leasehold improvements Plant and machinery etc Total Total
£ £ £ £
Cost
At 1 January 2024 138,896 41,115 180,011 180,011
Additions 1,354 2,104 3,458 3,458
At 31 December 2024 140,250 43,219 183,469 183,469
Depreciation
At 1 January 2024 5,826 17,207 23,033 23,033
Charge for the year 7,001 14,233 21,234 21,234
At 31 December 2024 12,827 31,440 44,267 44,267
Net book value
At 31 December 2024 127,423 11,779 139,202 139,202
At 31 December 2023 133,070 23,908 156,978 156,978
4 Debtors 2024 2023
£ £
Trade debtors 800 -
Prepayments and accrued income 4,422 5,953
Other debtors 11,250 11,250
16,472 17,203
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 4,896 5,766
Taxation and social security costs 14,435 4,793
Other creditors 321,178 340,672
340,509 351,231
6 Related party transactions
At the balance sheet date, an amount of £7,900 was due to PDM Asset Management Ltd.

At the balance sheet date, an amount of £1,168 was due to Twisty Tails Nursery (Pinner) Ltd.

At the balance sheet date, an amount of £282,306 was due to Twisty Tails Nursery Limited.
7 Other information
TWISTY TAILS NURSERY (STANMORE) LTD is a private company limited by shares and incorporated in England. Its registered office is:
Twisty Tails Nursery Ltd
C/O Raaj Radia Devonshire Business Centre
582 Honeypot Lane,Stanmore
Middlesex,England,
HA7 1JS
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