REGISTERED NUMBER: 11988766 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Kiddie Kingdom Pre-School Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs E L King

A M King

REGISTERED OFFICE:

Havant Rugby Club

Hooks Lane Ground

Fraser Road

Bedhampton

Hampshire

PO9 3EJ

REGISTERED NUMBER:

11988766 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Intangible assets

4

-

4,000

Tangible assets

5

41,329

26,136

41,329

30,136

CURRENT ASSETS

Debtors

6

100,512

87,012

Cash at bank

90,795

51,256

191,307

138,268

CREDITORS

Amounts falling due within one year

7

97,047

66,289

NET CURRENT ASSETS

94,260

71,979

TOTAL ASSETS LESS CURRENT LIABILITIES

135,589

102,115

PROVISIONS FOR LIABILITIES

5,949

-

NET ASSETS

129,640

102,115

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

129,540

102,015

129,640

102,115

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 15 December 2025 and were signed on its behalf by:

Mrs E L King - Director

A M King - Director

1.	STATUTORY INFORMATION

Kiddie Kingdom Pre-School Ltd 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 2019, is being amortised evenly over its estimated useful life of five 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.

Plant & machinery

-

25% on reducing balance

Fixtures & fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 17 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

20,000

AMORTISATION

At 1 April 2024

16,000

Charge for year

4,000

At 31 March 2025

20,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

4,000

5.	TANGIBLE FIXED ASSETS

Plant &

Fixtures

Motor

Computer

machinery

& fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

5,469

28,638

25,560

1,472

61,139

Additions

-

16,693

10,659

1,618

28,970

At 31 March 2025

5,469

45,331

36,219

3,090

90,109

DEPRECIATION

At 1 April 2024

3,521

15,815

14,777

890

35,003

Charge for year

487

7,379

5,361

550

13,777

At 31 March 2025

4,008

23,194

20,138

1,440

48,780

NET BOOK VALUE

At 31 March 2025

1,461

22,137

16,081

1,650

41,329

At 31 March 2024

1,948

12,823

10,783

582

26,136

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Other debtors

56,522

43,022

Amounts falling due after more than one year:

Amounts owed by group undertakings

40,000

40,000

Other debtors

3,990

3,990

43,990

43,990

Aggregate amounts

100,512

87,012

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

6,926

14,967

Taxation and social security

62,189

27,904

Other creditors

27,932

23,418

97,047

66,289

8.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party