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REGISTERED NUMBER: 10020418 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Mount Carmel Kindergarten Ltd

Mount Carmel Kindergarten Ltd (Registered number: 10020418)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Mount Carmel Kindergarten Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: F Federici
Mrs L Federici
M Federici
S Federici
Mrs G Spooner





REGISTERED OFFICE: 60a Sandpit Lane
St. Albans
Hertfordshire
AL1 4BW





REGISTERED NUMBER: 10020418 (England and Wales)





ACCOUNTANTS: Thompsons Accountancy Services Limited
Grove House
1 Grove Place
Bedford
Bedfordshire
MK40 3JJ

Mount Carmel Kindergarten Ltd (Registered number: 10020418)

Statement of Financial Position
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 1,384,039 1,402,731
1,384,039 1,402,731

CURRENT ASSETS
Debtors 7 246,655 244,735
Cash at bank 622,055 360,904
868,710 605,639
CREDITORS
Amounts falling due within one year 8 255,581 287,444
NET CURRENT ASSETS 613,129 318,195
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,997,168

1,720,926

CAPITAL AND RESERVES
Called up share capital 4 8
Capital redemption reserve 4 -
Retained earnings 1,997,160 1,720,918
1,997,168 1,720,926

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Mount Carmel Kindergarten Ltd (Registered number: 10020418)

Statement of Financial Position - continued
31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2025 and were signed on its behalf by:





F Federici - Director


Mount Carmel Kindergarten Ltd (Registered number: 10020418)

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

1. STATUTORY INFORMATION

Mount Carmel Kindergarten Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - in accordance with the property
Plant and machinery - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Mount Carmel Kindergarten Ltd (Registered number: 10020418)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. ACCOUNTING POLICIES - continued

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2024 - 31 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 22,200
AMORTISATION
At 1 April 2024
and 31 March 2025 22,200
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

6. TANGIBLE FIXED ASSETS
Freehold Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 1,718,581 148,939 13,282 1,880,802
DEPRECIATION
At 1 April 2024 334,542 130,432 13,097 478,071
Charge for year - 18,507 185 18,692
At 31 March 2025 334,542 148,939 13,282 496,763
NET BOOK VALUE
At 31 March 2025 1,384,039 - - 1,384,039
At 31 March 2024 1,384,039 18,507 185 1,402,731

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Other debtors 239,508 239,514
Directors' current accounts 1,935 -
Prepayments and accrued income 5,212 5,221
246,655 244,735

Mount Carmel Kindergarten Ltd (Registered number: 10020418)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Tax 161,847 168,478
Social security and other taxes 1,618 -
Other creditors 779 726
Directors' current accounts - 498
Accruals and deferred income 91,337 117,742
255,581 287,444

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
F Federici
Balance outstanding at start of year - -
Amounts advanced 1,935 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,935 -

10. RELATED PARTY DISCLOSURES

Included in other debtors is £239,508 (2024 -£239,508) due from Sacred Heart Holdings Limited, a company under common control. The loans are interest free and there is no repayment period in place.