Registration number: 08145494

Kids Capers Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 10

Kids Capers Limited

Company Information

Director

Mrs S E Moody

Company secretary

Mr C J Moody

Registered office

Victoria House Stanbridge Park Staplefield Lane Staplefield West Sussex RH17 6AS

Accountants

Carter Nicholls Limited Victoria House Stanbridge Park Staplefield Lane Staplefield West Sussex RH17 6AS

Kids Capers Limited

(Registration number: 08145494)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	108,964	158,444
Current assets
Debtors	6	184,342	147,367
Cash at bank and in hand		325,271	258,793
		509,613	406,160
Creditors: Amounts falling due within one year	7	(72,655)	(66,450)
Net current assets		436,958	339,710
Total assets less current liabilities		545,922	498,154
Creditors: Amounts falling due after more than one year	7	(16,429)	(27,642)
Provisions for liabilities		(4,544)	(12,407)
Net assets		524,949	458,105
Capital and reserves
Called up share capital	8	117	117
Retained earnings		524,832	457,988
Shareholders' funds		524,949	458,105

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 September 2025
 

......................................... Mrs S E Moody Director

Kids Capers Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Victoria House
Stanbridge Park
Staplefield Lane
Staplefield
West Sussex
RH17 6AS
United Kingdom

The principal place of business is:
The Play Pavilion
Loppets Road
Crawley
West Sussex
RH10 5DP
United Kingdom

These financial statements were authorised for issue by the director on 10 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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

Kids Capers Limited

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

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold	6.67% straight line
Motor vehicles	25% reducing balance
Office equipment	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Kids Capers Limited

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

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Kids Capers Limited

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 25 (2024 - 27).

Kids Capers Limited

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	250,000	250,000
At 31 March 2025	250,000	250,000
Amortisation
At 1 April 2024	250,000	250,000
At 31 March 2025	250,000	250,000
Carrying amount
At 31 March 2025	-	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	172,765	10,489	139,125	322,379
Disposals	-	-	(23,868)	(23,868)
At 31 March 2025	172,765	10,489	115,257	298,511
Depreciation
At 1 April 2024	112,469	9,398	42,068	163,935
Charge for the year	11,518	272	19,789	31,579
Eliminated on disposal	-	-	(5,967)	(5,967)
At 31 March 2025	123,987	9,670	55,890	189,547
Carrying amount
At 31 March 2025	48,778	819	59,367	108,964
At 31 March 2024	60,296	1,091	97,057	158,444

Included within the net book value of land and buildings above is £48,779 (2024 - £60,297) in respect of long leasehold land and buildings.
 

Kids Capers Limited

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

6

Debtors

Current	2025 £	2024 £
Other debtors	184,342	147,367
	184,342	147,367

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	4,000	4,000
Taxation and social security		55,412	39,484
Accruals and deferred income		11,359	19,180
Other creditors		1,884	3,786
		72,655	66,450

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £4,000 (2024 - £4,000).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	2,000	5,999
Deferred income		14,429	21,643
		16,429	27,642

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £2,000 (2024 - £5,999).

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	100	100	100	100
Ordinary B of £1 each	2	2	2	2
Ordinary C of £1 each	10	10	10	10
Ordinary D of £1 each	5	5	5	5
	117	117	117	117

Kids Capers Limited

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

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	2,000	5,999

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	4,000	4,000

10

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £250.00 (2024 - £20.00) per each Ordinary A		25,000		2,000
Interim dividend of £6,250.00 (2024 - £5,000.00) per each Ordinary B		12,500		10,000
Interim dividend of £325.00 (2024 - £600.00) per each Ordinary C		3,250		3,000
Interim dividend of £650.00 (2024 - £600.00) per each Ordinary D		3,250		3,000
		44,000		18,000

11	Related party transactions

At the 31 March 2025 the company was owed £128,893 (2024 - £128,893) by Kids Capers Childcare Limited, a company under common control.

Kids Capers Limited

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

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Contributions paid to money purchase schemes	120,000	36,000

Dividends paid to the director

		2025 £		2024 £
Mrs S E Moody
Dividend		12,750		1,020