REGISTERED NUMBER: 09993351 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Junior Vips Nursery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs R Mithia

SECRETARY:

S S Mithia

REGISTERED OFFICE:

27 Grimwade Avenue

Croydon

Surrey

CR0 5DJ

REGISTERED NUMBER:

09993351 (England and Wales)

ACCOUNTANTS:

PHS Accountants Ltd

105a Albemarle Road

Beckenham

Kent

BR3 5HS

FIXED ASSETS

Tangible assets

4

47,238

51,797

CURRENT ASSETS

Debtors

5

53,021

75,600

Cash at bank

245,981

182,070

299,002

257,670

CREDITORS

Amounts falling due within one year

6

178,184

140,483

NET CURRENT ASSETS

120,818

117,187

TOTAL ASSETS LESS CURRENT LIABILITIES

168,056

168,984

CREDITORS

Amounts falling due after more than one year

7

(98,612

)

(108,612

)

PROVISIONS FOR LIABILITIES

(5,743

)

(6,316

)

NET ASSETS

63,701

54,056

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

63,601

53,956

63,701

54,056

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2025 and were signed by:

Mrs R Mithia - Director

1.	STATUTORY INFORMATION

Junior Vips Nursery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance and 4% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

161,830

Additions

4,538

At 31 December 2024

166,368

DEPRECIATION

At 1 January 2024

110,033

Charge for year

9,097

At 31 December 2024

119,130

NET BOOK VALUE

At 31 December 2024

47,238

At 31 December 2023

51,797

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

421

1,347

Other debtors

52,600

74,253

53,021

75,600

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

24,173

19,438

Taxation and social security

16,425

7,821

Other creditors

127,586

103,224

178,184

140,483

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

4,167

14,167

Other creditors

94,445

94,445

98,612

108,612

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

94,445

94,445