REGISTERED NUMBER: 08400898 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

2 J'S Pre-School Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T Hadley

Mrs K Bryant

SECRETARY:

REGISTERED OFFICE:

19 St Nicholas Gardens

Rochester

Kent

ME2 3NT

REGISTERED NUMBER:

08400898 (England and Wales)

ACCOUNTANTS:

Stone's Accountancy Sussex Limited

398 Coast Road

Pevensey Bay

Pevensey

East Sussex

BN24 6NY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,653

5,816

Investments

6

-

43,353

4,653

49,169

CURRENT ASSETS

Debtors

7

6,442

-

Cash at bank and in hand

287,830

155,523

294,272

155,523

CREDITORS

Amounts falling due within one year

8

43,609

48,666

NET CURRENT ASSETS

250,663

106,857

TOTAL ASSETS LESS CURRENT LIABILITIES

255,316

156,026

CAPITAL AND RESERVES

Called up share capital

90

90

Retained earnings

255,226

155,936

SHAREHOLDERS' FUNDS

255,316

156,026

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.

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 8 September 2025 and were signed on its behalf by:

Mrs T Hadley - Director

Mrs K Bryant - Director

1.	STATUTORY INFORMATION

2 J'S Pre-School 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

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.

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 38 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

25,500

AMORTISATION

At 1 April 2024

and 31 March 2025

25,500

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

31,275

5,747

37,022

DEPRECIATION

At 1 April 2024

28,503

2,703

31,206

Charge for year

554

609

1,163

At 31 March 2025

29,057

3,312

32,369

NET BOOK VALUE

At 31 March 2025

2,218

2,435

4,653

At 31 March 2024

2,772

3,044

5,816

6.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

At 1 April 2024

43,353

Disposals

(43,353

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

43,353

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Directors' loan accounts

6,442

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

8,900

-

Tax

30,826

39,506

Social security and other taxes

1,192

5,757

Directors' loan accounts

1,778

2,643

Accrued expenses

913

760

43,609

48,666

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the directors loan account shown on the balance sheet was owed equally to each director. No interest is charged for this loan and no agreed repayment date has been set.

The loan accounts are repayable on demand and therefore there is no interest charged.