ACCOUNTS - Final Accounts preparation

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.

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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.

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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.

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

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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