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REGISTERED NUMBER: 05136594 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

FOR

TODDLE IN DAYCARE NURSERY LIMITED

TODDLE IN DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 05136594)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2025










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


TODDLE IN DAYCARE NURSERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2025







DIRECTORS: Ms J M Webber
Mrs C L Goodwin





REGISTERED OFFICE: Brook Street
North Valley Road
Colne
Lancashire
BB8 9AG





REGISTERED NUMBER: 05136594 (England and Wales)





ACCOUNTANTS: Ainsworths Limited
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
TODDLE IN DAYCARE NURSERY LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Toddle In Daycare Nursery Limited for the year ended 31st May 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Toddle In Daycare Nursery Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Toddle In Daycare Nursery Limited and state those matters that we have agreed to state to the Board of Directors of Toddle In Daycare Nursery Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Toddle In Daycare Nursery Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Toddle In Daycare Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Toddle In Daycare Nursery Limited. You consider that Toddle In Daycare Nursery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Toddle In Daycare Nursery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ainsworths Limited
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY


11th August 2025

TODDLE IN DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 05136594)

BALANCE SHEET
31ST MAY 2025

31.5.25 31.5.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,278 40,408

CURRENT ASSETS
Stocks 1,730 1,475
Debtors 5 36,256 21,058
Cash at bank and in hand 45,290 69,588
83,276 92,121
CREDITORS
Amounts falling due within one year 6 32,120 71,218
NET CURRENT ASSETS 51,156 20,903
TOTAL ASSETS LESS CURRENT
LIABILITIES

90,434

61,311

CREDITORS
Amounts falling due after more than one
year

7

-

(8,955

)

PROVISIONS FOR LIABILITIES (5,117 ) (4,830 )
NET ASSETS 85,317 47,526

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 84,817 47,026
SHAREHOLDERS' FUNDS 85,317 47,526

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

TODDLE IN DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 05136594)

BALANCE SHEET - continued
31ST MAY 2025


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th August 2025 and were signed on its behalf by:





Ms J M Webber - Director


TODDLE IN DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 05136594)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2025


1. STATUTORY INFORMATION

Toddle In Daycare Nursery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 20% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 24 ) .

TODDLE IN DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 05136594)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2025


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2024 107,411
Additions 7,119
At 31st May 2025 114,530
DEPRECIATION
At 1st June 2024 67,003
Charge for year 8,249
At 31st May 2025 75,252
NET BOOK VALUE
At 31st May 2025 39,278
At 31st May 2024 40,408

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade debtors 19,815 19,521
Other debtors 16,441 1,537
36,256 21,058

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Bank loans and overdrafts 8,869 8,856
Trade creditors 1,231 859
Taxation and social security 16,127 14,504
Other creditors 5,893 46,999
32,120 71,218

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.25 31.5.24
£    £   
Bank loans - 8,955