REGISTERED NUMBER: 03050356 (England and Wales)

Financial Statements for the Year Ended 30th April 2025

for

Teddy Bear Nursery Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Badih el-Hage

SECRETARY:

Rhanda Dib el-Hage

REGISTERED OFFICE:

Waithlands House

169 Milnrow Road

Rochdale

Lancashire

OL16 5BA

REGISTERED NUMBER:

03050356 (England and Wales)

ACCOUNTANT:

Frazer Waite Desmier Limited

Peine House

Hind Hill Street

Heywood

Lancashire

OL10 1JZ

FIXED ASSETS

Tangible assets

4

464

1,247

CURRENT ASSETS

Stocks

2,800

3,000

Debtors

508,456

511,738

Cash at bank

31,062

14,627

542,318

529,365

CREDITORS

Amounts falling due within one year

174,178

193,487

NET CURRENT ASSETS

368,140

335,878

TOTAL ASSETS LESS CURRENT LIABILITIES

368,604

337,125

CAPITAL AND RESERVES

Called up share capital

5

48,000

48,000

Retained earnings

6

320,604

289,125

SHAREHOLDERS' FUNDS

368,604

337,125

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 30th April 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 director and authorised for issue on 16th December 2025 and were signed by:

Badih el-Hage - Director

1.	STATUTORY INFORMATION

Teddy Bear Nursery 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.

Plant and machinery etc

-

50% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Government grants

Grants receivable during the year in respect of fees and revenue expenditure have been included in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st May 2024

11,288

Disposals

(329

)

At 30th April 2025

10,959

DEPRECIATION

At 1st May 2024

10,041

Charge for year

783

Eliminated on disposal

(329

)

At 30th April 2025

10,495

NET BOOK VALUE

At 30th April 2025

464

At 30th April 2024

1,247

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

48,000

Ordinary

1

48,000

48,000

6.

RESERVES

Retained

earnings

£

At 1st May 2024

289,125

Profit for the year

106,479

Dividends

(75,000

)

At 30th April 2025

320,604

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Badih el-Hage.