Registration number: 07245346

Twinkle Star Day Nursery Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Twinkle Star Day Nursery Ltd

(Registration number: 07245346)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,032	1,184
Current assets
Debtors	5	8,456	8,150
Cash at bank and in hand		479,582	111,332
		488,038	119,482
Creditors: Amounts falling due within one year	6	(479,596)	(100,906)
Net current assets		8,442	18,576
Total assets less current liabilities		9,474	19,760
Creditors: Amounts falling due after more than one year	6	(1,734)	(12,196)
Net assets		7,740	7,564
Capital and reserves
Called up share capital		100	100
Retained earnings		7,640	7,464
Shareholders' funds		7,740	7,564

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 9 December 2025 and signed on its behalf by:
 

......................................... Mrs K North Director

Twinkle Star Day Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

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.

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 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 tax expense for the period comprises current tax.

The current 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.

Twinkle Star Day Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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
Fixtures, fittings and computer equipment	33% reducing balance/ straight line over 3 years

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2024 - 19).

4	Tangible assets

	Fixtures, fittings and computer equipment  £	Total £
Cost or valuation
At 1 April 2024	35,508	35,508
Additions	449	449
At 31 March 2025	35,957	35,957
Depreciation
At 1 April 2024	34,324	34,324
Charge for the year	601	601
At 31 March 2025	34,925	34,925
Carrying amount
At 31 March 2025	1,032	1,032
At 31 March 2024	1,184	1,184

Twinkle Star Day Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Debtors

	2025 £	2024 £
Other debtors	8,456	8,150
	8,456	8,150

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		10,462	10,204
Amounts owed to group undertakings and undertakings in which the company has a participating interest		177,663	36,863
Other creditors		291,471	53,839
		479,596	100,906

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		1,734	12,196