Mainline Day Nursery and Pre School Ltd

Mainline Day Nursery and Pre School Ltd
Registered number:		10141103
Statement of Financial Position
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,687			7,582

Current assets
Cash at bank and in hand		15			18,082

Creditors: amounts falling due within one year	4	(173,305)			(131,668)

Net current liabilities			(173,290)			(113,586)

Total assets less current liabilities			(167,603)			(106,004)

Creditors: amounts falling due after more than one year	5		(833)			(10,835)



Net liabilities			(168,436)			(116,839)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(168,536)			(116,939)

Shareholder's funds			(168,436)			(116,839)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Coles
Director
Approved by the board on 22 September 2025

Mainline Day Nursery and Pre School Ltd
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Going concern
	The company had retained losses as at the balance sheet date which were not covered by the share capital of the company. The company is continuing to trade as the director of the company is funding the company in the form of a director’s loan. The director is planning to continue this financial support for the company for the foreseeable future.

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors		2025		2024
Number				Number

	Average number of directors and persons employed by the company		11		9


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 May 2024				41,433
	At 30 April 2025				41,433

	Depreciation
	At 1 May 2024				33,851
	Charge for the year				1,895
	At 30 April 2025				35,746

	Net book value
	At 30 April 2025				5,687
	At 30 April 2024				7,582




4	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		13,960		15,696
	Trade creditors		564		66
	Accruals		1,332		1,272
	Other taxes and social security costs		12,480		11,684
	Other creditors		144,969		102,950
			173,305		131,668


5	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		250		3,250
	Obligations under finance lease and hire purchase contracts		583		7,585
			833		10,835


6	Other information

	Mainline Day Nursery and Pre School Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	15 Ambleside Close
	Mytchett
	Camberley
	GU16 6DG