REGISTERED NUMBER: 02987775 (England and Wales)

Abridged Financial Statements for the Year Ended 31 March 2025

for

BAKER STREET NURSERY AND PRESCHOOL

LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms C A Baker

TG Roche

REGISTERED OFFICE:

5 Anglo Office Park

Bristol

BS15 1NT

REGISTERED NUMBER:

02987775 (England and Wales)

ACCOUNTANTS:

West Country Accounting Services Limited

Chartered Accountants

BS15 1NT

FIXED ASSETS

Tangible assets

4

420,217

420,100

CURRENT ASSETS

Debtors

17,342

4,746

Cash at bank

50,260

133,466

67,602

138,212

CREDITORS

Amounts falling due within one year

270,883

251,889

NET CURRENT LIABILITIES

(203,281

)

(113,677

)

TOTAL ASSETS LESS CURRENT LIABILITIES

216,936

306,423

PROVISIONS FOR LIABILITIES

7,105

7,078

NET ASSETS

209,831

299,345

CAPITAL AND RESERVES

Called up share capital

5

120

120

Retained earnings

6

209,711

299,225

SHAREHOLDERS' FUNDS

209,831

299,345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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 directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

Ms C A Baker - Director

1.	STATUTORY INFORMATION

Baker Street Nursery and Preschool 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.

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.

Freehold property

-

not provided

Soft surface - garden

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 31 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

478,527

Additions

5,750

At 31 March 2025

484,277

DEPRECIATION

At 1 April 2024

58,427

Charge for year

5,633

At 31 March 2025

64,060

NET BOOK VALUE

At 31 March 2025

420,217

At 31 March 2024

420,100

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10

A Ordinary

£1

10

10

10

B Ordinary

1

10

10

120

120

6.

RESERVES

Retained

earnings

£

At 1 April 2024

299,225

Profit for the year

115,486

Dividends

(205,000

)

At 31 March 2025

209,711