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Registered number: 05864168
Passport To Play Day Nursery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
James Khan
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05864168
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,400 2,700
Tangible Assets 5 120,878 110,436
123,278 113,136
CURRENT ASSETS
Debtors 6,193 19,244
Cash at bank and in hand 23,510 6,812
29,703 26,056
Creditors: Amounts Falling Due Within One Year (139,995 ) (99,322 )
NET CURRENT ASSETS (LIABILITIES) (110,292 ) (73,266 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,986 39,870
Creditors: Amounts Falling Due After More Than One Year (10,436 ) (23,348 )
NET ASSETS 2,550 16,522
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 2,548 16,520
SHAREHOLDERS' FUNDS 2,550 16,522
Page 1
Page 2
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
Ms Rebecca Dyer
Director
24/07/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Passport To Play Day Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05864168 . The registered office is St Davids House Rhoose Rd, Rhoose, Barry, Vale Of Glamorgan, CF62 3EP.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are goodwill  purchased upon acquisition of business. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. 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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on reducing balance
2.5. 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 years 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 tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2024: 27)
31 27
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 3,000
As at 31 March 2025 3,000
Amortisation
As at 1 April 2024 300
Provided during the period 300
As at 31 March 2025 600
Net Book Value
As at 31 March 2025 2,400
As at 1 April 2024 2,700
5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 93,564 19,598 14,145 5,171 132,478
Additions - - 14,780 - 14,780
As at 31 March 2025 93,564 19,598 28,925 5,171 147,258
Depreciation
As at 1 April 2024 - 7,982 9,544 4,516 22,042
Provided during the period - 2,904 1,213 221 4,338
As at 31 March 2025 - 10,886 10,757 4,737 26,380
Net Book Value
As at 31 March 2025 93,564 8,712 18,168 434 120,878
As at 1 April 2024 93,564 11,616 4,601 655 110,436
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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