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Registered number: 07260399
Inspire Day Nurseries Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Augustus & Co
Chartered Certified Accountants
374 Ley Street
Ilford
Essex
IG1 4AE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07260399
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 9,000 21,138
Cash at bank and in hand 158,847 81,141
167,847 102,279
Creditors: Amounts Falling Due Within One Year 6 (55,015 ) (54,767 )
NET CURRENT ASSETS (LIABILITIES) 112,832 47,512
TOTAL ASSETS LESS CURRENT LIABILITIES 112,832 47,512
Creditors: Amounts Falling Due After More Than One Year 7 (10,000 ) (9,486 )
NET ASSETS 102,832 38,026
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 102,732 37,926
SHAREHOLDERS' FUNDS 102,832 38,026
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss Sherene Marcelle
Director
28 July 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Inspire Day Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07260399 . The registered office is 374 Ley Street, Ilford, Essex, IG1 4AE.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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:
Leasehold over life of lease of 10 years
Fixtures & Fittings 10% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 20 20
20 20
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2024 31,926 48,573 80,499
As at 31 May 2025 31,926 48,573 80,499
Depreciation
As at 1 June 2024 31,926 48,573 80,499
As at 31 May 2025 31,926 48,573 80,499
Net Book Value
As at 31 May 2025 - - -
As at 1 June 2024 - - -
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 12,138
Other debtors 9,000 9,000
9,000 21,138
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 814
Bank loans and overdrafts 376 10,514
Corporation tax 21,298 -
Other taxes and social security 2,509 6,242
Accruals and deferred income 25,420 26,105
Director's loan account 5,412 11,092
55,015 54,767
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 10,000 9,486
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3