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Registration number: 04595757

Kinder Day Nurseries Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Kinder Day Nurseries Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 10

 

Kinder Day Nurseries Limited

Company Information

Directors

Mrs A Giga

Mr S Hashmi

Mrs FK Shah

Company secretary

Mrs A Giga

Registered office

23 Elmfield Road
Chingford
London
E4 7HT

Accountants

Michaelides Warner & Co
102 Fulham Palace Road
London
W6 9PL

 

Kinder Day Nurseries Limited

(Registration number: 04595757)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

5

40,166

55,898

Current assets

 

Debtors

6

1,083

554

Cash at bank and in hand

 

53,873

36,643

 

54,956

37,197

Creditors: Amounts falling due within one year

7

(51,748)

(47,148)

Net current assets/(liabilities)

 

3,208

(9,951)

Total assets less current liabilities

 

43,374

45,947

Creditors: Amounts falling due after more than one year

7

(43,708)

(58,921)

Net liabilities

 

(334)

(12,974)

Capital and reserves

 

Called up share capital

8

4

4

Retained earnings

(338)

(12,978)

Shareholders' deficit

 

(334)

(12,974)

For the financial 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 accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 August 2025 and signed on its behalf by:
 

 

Kinder Day Nurseries Limited

(Registration number: 04595757)
Balance Sheet as at 31 March 2025

.........................................
Mrs FK Shah
Director

 

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
23 Elmfield Road
Chingford
London
E4 7HT

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

The director considers that there are no key judgements that management have made in the process of applying the company’s accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures, fittings and equipment

25% straight line basis

Other equipment

25% straight line basis

Motor vehicles

20% straight line basis

Building improvements

25% straight line basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

Straight line basis over 20 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.

 

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 39 (2024 - 36).

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 April 2024

70,000

70,000

At 31 March 2025

70,000

70,000

Amortisation

At 1 April 2024

70,000

70,000

At 31 March 2025

70,000

70,000

Carrying amount

At 31 March 2025

-

-

 

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

65,320

63,995

77,740

207,055

At 31 March 2025

65,320

63,995

77,740

207,055

Depreciation

At 1 April 2024

65,320

63,811

22,026

151,157

Charge for the year

-

184

15,548

15,732

At 31 March 2025

65,320

63,995

37,574

166,889

Carrying amount

At 31 March 2025

-

-

40,166

40,166

At 31 March 2024

-

184

55,714

55,898

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of short leasehold land and buildings.
 

6

Debtors

2025
£

2024
£

Prepayments

809

554

Other debtors

274

-

1,083

554

 

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

15,201

15,201

Trade creditors

 

2,979

4,068

Taxation and social security

 

15,923

10,854

Accruals and deferred income

 

2,160

2,160

Other creditors

 

15,485

14,865

 

51,748

47,148

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

43,708

58,921

 

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Share capital

Allotted, called up and fully paid shares

 

2025

2024

 

No.

£

No.

£

Ordinary Shares of £1 each

4

4

4

4

         

9

Financial commitments, guarantees and contingencies

Amounts disclosed in the balance sheet

Included in the balance sheet are financial commitments of £45,575 (2024 - £50,789).

10

Related party transactions

Transactions with directors

2025

At 1 April 2024
£

Advances to director
£

At 31 March 2025
£

Mrs FK Shah

Amounts owed (to)/ from Director A

-

274

274

       
     

Mrs A Giga

Amounts owed (to)/ from Director B

(6,671)

-

(6,671)

       
     

Mr S Hashmi

Amounts owed (to)/ from Director C

(3,035)

-

(3,035)

       
     

 

2024

At 1 April 2023
£

Advances to director
£

At 31 March 2024
£

Mrs FK Shah

Amounts owed (to)/ from Director A

2,530

(2,530)

-

       
     

Mrs A Giga

Amounts owed (to)/ from Director B

(16,136)

9,465

(6,671)

       
     

Mr S Hashmi

Amounts owed (to)/ from Director C

(12,500)

9,465

(3,035)