| Minitots Day Care Limited |
| Registered Number:07053070 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2025
Minitots Day Care Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
Minitots Day Care Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
5,493
6,978
2
5,493
6,978
| Trade and other receivables |
57,121
51,835
3
22,980
| Cash and cash equivalents |
18,439
70,274
80,101
| Trade and other payables: amounts falling due within one |
| year |
(61,958)
(70,299)
4
18,143
(25)
Net current liabilities
| Total assets less current liabilities |
5,468
25,121
(1,188)
(1,563)
| Provisions for liabilities |
4,280
Net assets
23,558
100
100
4,180
23,458
4,280
23,558
Shareholders' funds
| For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of |
| each financial year and of its profit or loss for each financial year in accordance with the requirements of Section |
| 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial |
| statements, so far as applicable to the company. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 21 October 2025 and were signed by: |
| The notes form part of these financial statements |
1 of 4
For the year ended 31 March 2025
Minitots Day Care Limited
Notes to the Financial Statements
Statutory Information
| Minitots Day Care Limited is a private limited company, limited by shares, domiciled in England and Wales, registration |
| number 07053070. |
208 Chertsey Lane
Staines-Upon-Thames
Middlesex
TW18 3LY
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Fixtures & fittings
Government grants
| Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. |
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Financial Instruments
| Financial instruments are recognised in the company's balance sheet when the company becomes party to the |
| contractual provisions of the instrument. |
| Basic financial assets which include debtors and cash and bank balances are initially recorded at transaction price. |
| Basic financial liabilities |
| Basic financial liabilities are initially recognised at transaction price unless the arrangement constitutes a financial |
| transaction, where the debt instrument is measured at the present value of the future payments discounted at a |
| market rate of interest. Financial liabilities classified as payable within one year are not amortised. |
Equity instruments
| Equity instruments issued by the company are recorded at the proceeds received. Dividends payable on equity |
| instruments are recognised as liabilities once they are no longer at the discretion of the company. |
2 of 4
For the year ended 31 March 2025
Minitots Day Care Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
107,109
346
107,455
| Provision for depreciation and impairment |
100,131
Charge for year
1,831
101,962
5,493
6,978
| 3. Trade and other receivables |
2024
2025
12,593
2,556
| Prepayments and accrued income |
30,609
29,579
| Amounts owed by directors |
8,633
24,986
57,121
51,835
| 4. Trade and other payables: amounts falling due within one year |
2024
2025
31,185
29,394
| Taxation and social security |
32,266
26,486
| Accruals and deferred income |
6,805
5,536
43
542
70,299
61,958
3 of 4
For the year ended 31 March 2025
Minitots Day Care Limited
Notes to the Financial Statements Continued
| 5. Directors advances and guarantees |
Loaned
Repaid
Interest
K A Hart
Director's Loan Account
24,986
8,633
53,500
70,300
447
24,986
8,633
53,500
70,300
447
| The overdrawn loan account was unsecured and repayable on demand. Interest was paid at the rate of 2.25%. |
| (2.25% in year ended 31 March 2024). |
| 6. Guarantees and other financial commitments |
| At 31 March 2025 the company had annual commitments under non-cancellable operating leases as set out below: |
2024
2025
| Operating leases which expire: |
2,875
2,875
-
5,014
7,889
2,875
| 7. Average number of persons employed |
During the year the average number of employees was 19 (2024 : 18)
4 of 4