Registered number
06888507
TWISTY TAILS NURSERY LTD
Filleted Accounts
31 December 2024
TWISTY TAILS NURSERY LTD
Registered number: 06888507
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 23,571 32,057
Current assets
Debtors 4 1,114,181 1,059,474
Cash at bank and in hand 312 651
1,114,493 1,060,125
Creditors: amounts falling due within one year 5 (168,196) (144,818)
Net current assets 946,297 915,307
Total assets less current liabilities 969,868 947,364
Creditors: amounts falling due after more than one year 6 (8,346) (55,261)
Net assets 961,522 892,103
Capital and reserves
Called up share capital 100 100
Profit and loss account 961,422 892,003
Shareholders' funds 961,522 892,103
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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 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 over 10 years straight line
Plant and machinery over 3 years straight line
Motor Vehicles 25% reducing balance
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.
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 20 18
3 Tangible fixed assets
Leasehold improvements Plant and machinery Motor vehicles Total
£ £ £ £
Cost
At 1 January 2024 43,721 19,381 10,644 73,746
Additions 3,752 2,047 - 5,799
Disposals - (12,574) - (12,574)
At 31 December 2024 47,473 8,854 10,644 66,971
Depreciation
At 1 January 2024 19,823 15,879 5,987 41,689
Charge for the year 8,652 2,559 2,661 13,872
On disposals - (12,161) - (12,161)
At 31 December 2024 28,475 6,277 8,648 43,400
Net book value
At 31 December 2024 18,998 2,577 1,996 23,571
At 31 December 2023 23,898 3,502 4,657 32,057
4 Debtors 2024 2023
£ £
Trade debtors 1,275 -
Prepayments and accrued income 5,007 4,724
Other debtors 1,107,899 1,054,750
1,114,181 1,059,474
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 45,162 27,963
Trade creditors 23,151 30,964
Taxation and social security costs 48,081 9,404
Other creditors 51,802 76,487
168,196 144,818
6 Creditors: amounts falling due after one year 2024 2023
£ £
Deferred tax - 6,895
Bank loans 8,346 48,366
8,346 55,261
7 Related party transactions
At the balance sheet date, an amount of £1,203 was due from Educate Tutor Ltd.

At the balance sheet date, an amount of £232,201 was due from Twisty Tails Nursery (Pinner) Ltd.

At the balance sheet date, an amount of £282,306 was due from Twisty Tails Nursery (Stanmore) Ltd.

At the balance sheet date, an amount of £486,970 was due from Rigglo Investments.

At the balance sheet date, an amount of £10,700 was due from Rigglo X Investments Ltd.

At the balance sheet date, an amount of £19,950 was due from PDM Asset Management Ltd.

At the balance sheet date, an amount of £25,600 was due to Novax Management Counsultancy.
8 Other information
TWISTY TAILS NURSERY LTD is a private company limited by shares and incorporated in England. Its registered office is:
Twisty Tails Nursery Ltd
C/O Rajj Radia Devonshire Business Centre
582 Honeypot Lane,Stanmore
Middlesex,England,
HA7 1JS
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