Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302023-12-01falseThe principal activity of the company continued to be that of providing pre-primary education8677falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02869418 2023-12-01 2024-11-30 02869418 2022-12-01 2023-11-30 02869418 2024-11-30 02869418 2023-11-30 02869418 c:Director4 2023-12-01 2024-11-30 02869418 d:Buildings d:LongLeaseholdAssets 2023-12-01 2024-11-30 02869418 d:Buildings d:LongLeaseholdAssets 2024-11-30 02869418 d:Buildings d:LongLeaseholdAssets 2023-11-30 02869418 d:MotorVehicles 2023-12-01 2024-11-30 02869418 d:MotorVehicles 2024-11-30 02869418 d:MotorVehicles 2023-11-30 02869418 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 02869418 d:FurnitureFittings 2023-12-01 2024-11-30 02869418 d:FurnitureFittings 2024-11-30 02869418 d:FurnitureFittings 2023-11-30 02869418 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 02869418 d:OfficeEquipment 2023-12-01 2024-11-30 02869418 d:OfficeEquipment 2024-11-30 02869418 d:OfficeEquipment 2023-11-30 02869418 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 02869418 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 02869418 d:Goodwill 2024-11-30 02869418 d:Goodwill 2023-11-30 02869418 d:CurrentFinancialInstruments 2024-11-30 02869418 d:CurrentFinancialInstruments 2023-11-30 02869418 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 02869418 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 02869418 d:ShareCapital 2024-11-30 02869418 d:ShareCapital 2023-11-30 02869418 d:RetainedEarningsAccumulatedLosses 2024-11-30 02869418 d:RetainedEarningsAccumulatedLosses 2023-11-30 02869418 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 02869418 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 02869418 c:OrdinaryShareClass1 2023-12-01 2024-11-30 02869418 c:OrdinaryShareClass1 2024-11-30 02869418 c:FRS102 2023-12-01 2024-11-30 02869418 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 02869418 c:FullAccounts 2023-12-01 2024-11-30 02869418 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 02869418 2 2023-12-01 2024-11-30 02869418 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 02869418














PLAYDAYS DAY NURSERY & NURSERY SCHOOL LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
PLAYDAYS DAY NURSERY & NURSERY SCHOOL LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 8


 
PLAYDAYS DAY NURSERY & NURSERY SCHOOL LIMITED
REGISTERED NUMBER:02869418

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
221,897
201,919

  
221,897
201,919

Current assets
  

Debtors: amounts falling due within one year
 6 
95,272
12,068

Cash at bank and in hand
 7 
1,589,294
1,062,377

  
1,684,566
1,074,445

Creditors: amounts falling due within one year
 8 
(1,186,405)
(824,892)

Net current assets
  
 
 
498,161
 
 
249,553

Total assets less current liabilities
  
720,058
451,472

Provisions for liabilities
  

Deferred tax
 9 
(41,644)
(39,803)

  
 
 
(41,644)
 
 
(39,803)

Net assets
  
678,414
411,669


Capital and reserves
  

Called up share capital 
 10 
1
1

Profit and loss account
  
678,413
411,668

  
678,414
411,669


1

 
PLAYDAYS DAY NURSERY & NURSERY SCHOOL LIMITED
REGISTERED NUMBER:02869418
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S J Malik
Director

Date: 6 August 2025

The notes on pages 3 to 8 form part of these financial statements.

2

 
PLAYDAYS DAY NURSERY & NURSERY SCHOOL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Playdays Day Nursery & Nursery School Limited is a private company, limited by shares, registered in England and Wales, registration number 02869418. The registered office address is 15-19 Chiswick High Road, London, W4 2ND. 

The principal activity of the company continued to be that of providing pre-primary education.  

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover from providing pre-primary education is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3

 
PLAYDAYS DAY NURSERY & NURSERY SCHOOL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

4

 
PLAYDAYS DAY NURSERY & NURSERY SCHOOL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold improvements
-
20%
Motor vehicles
-
20%
Fixtures and fittings
-
20%
Office equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.10

 Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.11

 Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

 Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

5

 
PLAYDAYS DAY NURSERY & NURSERY SCHOOL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.13

  Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial liabilities like trade and other creditors.

 
2.14

 Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 86 (2023 - 77).


4.


Intangible assets




Goodwill

£



Cost


At 1 December 2023
(92,667)



At 30 November 2024

(92,667)



Amortisation


At 1 December 2023
(92,667)



At 30 November 2024

(92,667)



Net book value



At 30 November 2024
-



At 30 November 2023
-



6

 
PLAYDAYS DAY NURSERY & NURSERY SCHOOL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Tangible fixed assets





Leasehold improvements
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 December 2023
226,724
70,960
1,398,994
278,968
1,975,646


Additions
-
-
114,308
17,686
131,994



At 30 November 2024

226,724
70,960
1,513,302
296,654
2,107,640



Depreciation


At 1 December 2023
226,724
70,960
1,297,184
178,860
1,773,728


Charge for the year
-
-
95,707
16,308
112,015



At 30 November 2024

226,724
70,960
1,392,891
195,168
1,885,743



Net book value



At 30 November 2024
-
-
120,411
101,486
221,897



At 30 November 2023
-
-
101,810
100,108
201,918


6.


Debtors

2024
2023
£
£


Prepayments
95,272
12,068



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,589,294
1,062,377


7

 
PLAYDAYS DAY NURSERY & NURSERY SCHOOL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
64,030
-

Corporation tax
155,852
148,822

Other taxation and social security
49,751
51,398

Other creditors
443,118
258,703

Accruals and deferred income
473,654
365,969

1,186,405
824,892



9.


Deferred taxation




2024


£






At beginning of year
(39,803)


Charged to profit or loss
(1,841)



At end of year
(41,644)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
41,644
39,803


10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £0.01 each
1
1



11.


Related party transactions

During the year, £877,200 (2023 - £877,200) in respect of rent was paid to members of the Malik family, a related party by virture of directorship of the company and as the immediate family of the sole shareholder.

Included within other creditors at the year end is a balance totalling £687 (2023 - £687) due to the director. The loan is interest free and repayable on demand.

 
8