REGISTERED NUMBER: 10740882 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Happy Days Kindergarten Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Cannon

Mrs J Cannon

SECRETARY:

REGISTERED OFFICE:

11 Ernest Close

Beckenham

Kent

BR3 3JE

REGISTERED NUMBER:

10740882 (England and Wales)

ACCOUNTANTS:

AFS Accountants

1st Floor Office

190 London Road

Westerham

Kent

TN16 2DJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

12,769

17,085

12,769

17,085

CURRENT ASSETS

Cash at bank

158,688

147,736

CREDITORS

Amounts falling due within one year

6

34,988

38,493

NET CURRENT ASSETS

123,700

109,243

TOTAL ASSETS LESS CURRENT LIABILITIES

136,469

126,328

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

136,467

126,326

136,469

126,328

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.

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 3 September 2025 and were signed on its behalf by:

J Cannon - Director

Mrs J Cannon - Director

1.	STATUTORY INFORMATION

Happy Days 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

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.

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 54 (2024 - 41 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

22,600

AMORTISATION

At 1 April 2024

and 31 March 2025

22,600

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

42,088

DEPRECIATION

At 1 April 2024

25,003

Charge for year

4,316

At 31 March 2025

29,319

NET BOOK VALUE

At 31 March 2025

12,769

At 31 March 2024

17,085

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1

(1

)

Taxation and social security

32,612

35,568

Other creditors

2,375

2,926

34,988

38,493