Cybertots at Acton Gardens Limited

(Registration number: 12895635)
Balance Sheet as at 31 December 2024 (continued)

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 October 2025

......................................... J Ozols Director

Cybertots at Acton Gardens Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1.	General information

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

The address of its registered office is:
38 Heathfield Road
London
W3 8EJ

These financial statements were authorised for issue by the Board on 16 October 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.

The presentational currency is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

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 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.

Cybertots at Acton Gardens Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2	Accounting policies (continued)

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
Plant & machinery	Reducing balance method 20%
Fixtures & fittings	Reducing balance method 20%

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:

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.

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.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Cybertots at Acton Gardens Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

2	Accounting policies (continued)

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.

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 directors) during the year, was 41 (2023 - 35).

Cybertots at Acton Gardens Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

4.	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 January 2024	4,200	4,200
At 31 December 2024	4,200	4,200
Amortisation
At 1 January 2024	630	630
Amortisation charge	210	210
At 31 December 2024	840	840
Carrying amount
At 31 December 2024	3,360	3,360
At 31 December 2023	3,570	3,570

5.	Tangible assets

	Long leasehold land and buildings £	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2024	1,264,211	42,376	57,189	1,363,776
Additions	-	-	2,348	2,348
At 31 December 2024	1,264,211	42,376	59,537	1,366,124
Depreciation
At 1 January 2024	-	20,679	24,436	45,115
Charge for the year	-	4,339	7,020	11,359
At 31 December 2024	-	25,018	31,456	56,474
Carrying amount
At 31 December 2024	1,264,211	17,358	28,081	1,309,650
At 31 December 2023	1,264,211	21,697	32,752	1,318,660

Cybertots at Acton Gardens Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024 (continued)

5	Tangible assets (continued)

Included within the net book value of land and buildings above is £1,264,211 (2023 - £1,264,211) in respect of long leasehold land and buildings.
 

6.

Debtors

Current	31.12.24 £	31.12.23 £
Trade debtors	23,454	-
Prepayments	33,826	30,360
Other debtors	82,626	108,006
	139,906	138,366

7.

Creditors

Creditors: amounts falling due within one year

	Note	31.12.24 £	31.12.23 £
Due within one year
Trade creditors		36,521	-
Amounts owed to associates	8	1,033,180	1,222,965
Taxation and social security		-	2,336
Accruals and deferred income		-	5,400
Other creditors		155,080	126,117
		1,224,781	1,356,818