Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2 true 2024-04-01 false The principal activity of the company continued to be that of holding investments in trading subsidiaries.2 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13199709 2024-04-01 2025-03-31 13199709 2023-04-01 2024-03-31 13199709 2025-03-31 13199709 2024-03-31 13199709 c:Director1 2024-04-01 2025-03-31 13199709 c:Director2 2024-04-01 2025-03-31 13199709 d:CurrentFinancialInstruments 2025-03-31 13199709 d:CurrentFinancialInstruments 2024-03-31 13199709 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13199709 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13199709 d:ShareCapital 2025-03-31 13199709 d:ShareCapital 2024-03-31 13199709 d:RetainedEarningsAccumulatedLosses 2025-03-31 13199709 d:RetainedEarningsAccumulatedLosses 2024-03-31 13199709 c:FRS102 2024-04-01 2025-03-31 13199709 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13199709 c:FullAccounts 2024-04-01 2025-03-31 13199709 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13199709 d:Subsidiary1 2024-04-01 2025-03-31 13199709 d:Subsidiary1 1 2024-04-01 2025-03-31 13199709 d:Subsidiary2 2024-04-01 2025-03-31 13199709 d:Subsidiary2 1 2024-04-01 2025-03-31 13199709 2 2024-04-01 2025-03-31 13199709 6 2024-04-01 2025-03-31 13199709 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13199709 KIDS COUNTRY DAY NURSERY HOLDINGS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
KIDS COUNTRY DAY NURSERY HOLDINGS LTD REGISTERED NUMBER: 13199709 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 200 |  | 200
|  |  | 200 |  | 200
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 106,373 |  | 126,373 |
Cash at bank and in hand |  | 932,784 |  | 691,577 |
|  | 1,039,157 |  | 817,950 |
Creditors: amounts falling due within one year | 7 | (915,596) |  | (719,385) |
Net current assets |  |  | 123,561 |  | 98,565
Total assets less current liabilities |  |  | 123,761 |  | 98,765
Net assets |  |  | 123,761 |  | 98,765
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 123,661 |  | 98,665
|  |  | 123,761 |  | 98,765
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr A M Irlam | Mr M J Irlam
Director | Director
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KIDS COUNTRY DAY NURSERY HOLDINGS LTD REGISTERED NUMBER: 13199709 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025
Date: 24 September 2025 |
The notes on pages 3 to 6 form part of these financial statements. Page 2
KIDS COUNTRY DAY NURSERY HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Kids Country Day Nursery Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Merrydale Manor, Chelford Lane, Over Peover, Knutsford, Cheshire, WA16 8UG. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. Page 3
KIDS COUNTRY DAY NURSERY HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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KIDS COUNTRY DAY NURSERY HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 200
| At 31 March 2025 | 200
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 106,373 | 126,373
|  | 106,373 | 126,373
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KIDS COUNTRY DAY NURSERY HOLDINGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 8,332 | 3,392
| Other creditors | 906,142 | 714,793
| Accruals and deferred income | 1,122 | 1,200
|  | 915,596 | 719,385
8. | Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Class of shares | Holding
| Irlam Investments Ltd | Merrydale Manor, Chelford Lane, Over Peover, Knutsford, WA16 8UG | Ordinary | 100%
| Kids Country Day Nursery ltd | 2 Patton Close, Over Peover, Knutsford, WA16 9US | Ordinary | 100%
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