OUR KID MCR LIMITED


Director	SHANAHAN, John Michael


Company Secretary	DAVENPORTS GROUP LTD


Registered Address	53 King Street
	Manchester
	M2 4LQ


Registered Number	10246662 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		17,806		22,294
			17,806		22,294
Current assets
Stocks		817		2,653
Debtors	4	193,330		126,319
Cash at bank and on hand		10,985		14,493
		205,132		143,465
Creditors amounts falling due within one year	5	(81,718)		(45,981)
Net current assets (liabilities)			123,414		97,484
Total assets less current liabilities			141,220		119,778
Creditors amounts falling due after one year	6		(435,882)		(497,401)
Net assets			(294,662)		(377,623)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(294,663)		(377,624)
Shareholders' funds			(294,662)		(377,623)

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 17 December 2025, and are signed on its behalf by:

SHANAHAN, John Michael
Director
Registered Company No. 10246662

OUR KID MCR LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	20
	Office Equipment	20

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	85,678
	At 31 March 25	85,678
	Depreciation and impairment
	At 01 April 24	63,383
	Charge for year	4,489
	At 31 March 25	67,872
	Net book value
	At 31 March 25	17,806
	At 31 March 24	22,294

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	179,679	82,940
Other debtors	1,430	28,424
Prepayments and accrued income	12,172	14,955
Total	193,281	126,319


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	70,268	41,390
Bank borrowings and overdrafts	16	-
Other creditors	11,434	4,591
Total	81,718	45,981


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	34,188	41,718
Amounts owed to related parties	233,192	276,180
Other creditors	168,502	179,503
Total	435,882	497,401