Kozy Cottage Childcare Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08924125

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		38,443		43,336

			38,443		43,336
CURRENT ASSETS
Debtors	5	3,714		-
Cash at bank and in hand		202,140		101,618

		205,854		101,618
Creditors: Amounts Falling Due Within One Year	6	(65,257 )		(23,904 )

NET CURRENT ASSETS (LIABILITIES)			140,597		77,714

TOTAL ASSETS LESS CURRENT LIABILITIES			179,040		121,050

Creditors: Amounts Falling Due After More Than One Year	7		-		(31,282 )

NET ASSETS			179,040		89,768

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			179,038		89,766

SHAREHOLDERS' FUNDS			179,040		89,768

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Kozy Cottage Childcare Ltd

Balance Sheet (continued)

As At 31 March 2025

For the 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.

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

Ms Claire Reynolds

Director

19/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Kozy Cottage Childcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08924125 . The registered office is Unit 8 Enterprise Court, Nelson Industrial Estate, Cramlington, Northumberland, NE23 1LZ.

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.

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:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 12)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	7,150	33,190	22,069	2,043	64,452
Additions	-	-	6,250	919	7,169

As at 31 March 2025	7,150	33,190	28,319	2,962	71,621

Depreciation
As at 1 April 2024	6,541	4,149	9,472	954	21,116
Provided during the period	609	7,260	3,630	563	12,062

As at 31 March 2025	7,150	11,409	13,102	1,517	33,178

Net Book Value
As at 31 March 2025	-	21,781	15,217	1,445	38,443

As at 1 April 2024	609	29,041	12,597	1,089	43,336

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Kozy Cottage Childcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	437	-
Director's loan account	3,277	-

	3,714	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	19,084	-
Bank loans and overdrafts	12,236	13,414
Corporation tax	28,848	4,566
Other taxes and social security	2,639	5,383
Accruals and deferred income	2,450	-
Director's loan account	-	541

	65,257	23,904

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	31,282

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Ms Claire Reynolds	-	3,277	-	-	3,277

The above loan is unsecured, interest free and repayable on demand.

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