Aplomb Day Nursery Limited - Filleted accounts

Registered number

05687202

Aplomb Day Nursery Limited

Filleted Accounts

31 March 2025

Aplomb Day Nursery Limited
Registered number:		05687202
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		73,074			54,449

Current assets
Debtors	4	24,000			140
Investments held as current assets	5	90,000			90,000
Cash at bank and in hand		97,572			115,289
		211,572			205,429

Creditors: amounts falling due within one year	6	(15,227)			(24,720)

Net current assets			196,345			180,709

Net assets			269,419			235,158

Capital and reserves
Called up share capital			100			100
Profit and loss account			269,319			235,058

Shareholders' funds			269,419			235,158

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mary Paraskeva
Director
Approved by the board on 29 October 2025

Aplomb Day Nursery Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 rendering of services. Turnover from the rendering of childcare services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Government grants
	Grants received during the year from the government are recognised as other income. This income is recognised when the application is made to the local authority after receiving confirmation of entitlement from them. There would either be a debtor, a deferred income or no balance due recognised depending upon when the cash was received from the local authority. The grants received in the year include the Small Business Grant Fund (SBGF). SBGF is recognised on an accrual basis. Cash payments are received from local council to which the company usually pays business rates.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			20% reducing balance
	Motor vehicles			20% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Functional and presentation currency
	The financial statements of the company are measured and presented in the currency of the primary economic environment in which the company operates, the functional currency. The financial statements are presented in Pound sterling (£), which is the company’s functional currency.

	Employee benefits
	Short-term employee benefits Short-term employee benefits are recognised as an expense in the period in which they are incurred. Post-employment defined contribution plans Amounts in respect of defined contributions plans are recognised as an expense as they are incurred. Termination benefits Provisions for termination benefits are recognised only when the company is demonstrably committed to terminate the employment of an employee or of a group of employees before their normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.

	Going concern
	The financial statements have been prepared on the basis that the company will receive continued financial support from bank and director and has adequate resources to continue in operational existence for the foreseeable future.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		8


3	Tangible fixed assets
		Land and buildings		Fixtures, fittings, tools and equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	49,579		39,581		10,995		100,155
	Additions	20,000		411		-		20,411
	At 31 March 2025	69,579		39,992		10,995		120,566

	Depreciation
	At 1 April 2024	3,649		31,817		10,240		45,706
	Charge for the year	-		1,635		151		1,786
	At 31 March 2025	3,649		33,452		10,391		47,492

	Net book value
	At 31 March 2025	65,930		6,540		604		73,074
	At 31 March 2024	45,930		7,764		755		54,449


4	Debtors					2025		2024
£							£

	Other debtors					24,000		140


5	Investments held as current assets					2025		2024
£							£
	Fair value
	Unlisted investments					90,000		90,000



6	Creditors: amounts falling due within one year					2025		2024
£							£

	Corporation tax					15,215		18,577
	Other creditors					12		6,143
						15,227		24,720


7	Related party transactions

	The director have taken salary and dividends that has been disclosed in the accounts.


8	Controlling party

	Mrs Mary Paraskeva is the ultimate controlling party.


9	Other information

	Aplomb Day Nursery Limited is a private company limited by shares and incorporated in England. Its registered office is:

	32 Bourne Hill
	Palmers Green
	London
	N13 4LY