Company Registration No. 04606876 (England and Wales)
Kids World Day Nursery Limited
Unaudited accounts
for the year ended 31 March 2025
Kids World Day Nursery Limited
Unaudited accounts
Contents
Kids World Day Nursery Limited
Company Information
for the year ended 31 March 2025
Company Number
04606876 (England and Wales)
Registered Office
1 Stable Court Business Centre
Water Lane Farm Tarbock Green
Liverpool
Merseyside
L35 1RD
Accountants
Invictus Accountancy Services Limited
1 Stable Court Business Centre
Water Lane Farm Tarbock Green
Liverpool
Merseyside
L35 1RD
Kids World Day Nursery Limited
Statement of financial position
as at 31 March 2025
Tangible assets
2,280
2,993
Cash at bank and in hand
192,109
93,547
Creditors: amounts falling due within one year
(60,710)
(44,062)
Net current assets
150,525
67,964
Called up share capital
2
2
Profit and loss account
152,803
70,955
Shareholders' funds
152,805
70,957
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 September 2025 and were signed on its behalf by
Mrs D Brady
Director
Company Registration No. 04606876
Kids World Day Nursery Limited
Notes to the Accounts
for the year ended 31 March 2025
Kids World Day Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 04606876. The registered office is 1 Stable Court Business Centre, Water Lane Farm Tarbock Green, Liverpool, Merseyside, L35 1RD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
15% on reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Kids World Day Nursery Limited
Notes to the Accounts
for the year ended 31 March 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
13,138
4,515
1,851
19,504
At 31 March 2025
13,138
4,515
1,851
19,504
At 1 April 2024
10,794
4,217
1,500
16,511
Charge for the year
586
74
53
713
At 31 March 2025
11,380
4,291
1,553
17,224
At 31 March 2025
1,758
224
298
2,280
At 31 March 2024
2,344
298
351
2,993
Amounts falling due within one year
Other debtors
18,479
18,479
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
32,967
22,331
Loans from directors
26,125
20,278
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
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Average number of employees
During the year the average number of employees was 15 (2024: 18).