Dragonfly Day Nursery Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07906049

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		30,542		38,474

			30,542		38,474
CURRENT ASSETS
Debtors	5	37,318		37,932
Cash at bank and in hand		100,564		59,093

		137,882		97,025
Creditors: Amounts Falling Due Within One Year	6	(74,336 )		(57,123 )

NET CURRENT ASSETS (LIABILITIES)			63,546		39,902

TOTAL ASSETS LESS CURRENT LIABILITIES			94,088		78,376

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(4,244 )		(8,765 )

NET ASSETS			89,844		69,611

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			89,644		69,411

SHAREHOLDERS' FUNDS			89,844		69,611

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Dragonfly Day Nursery Ltd

Balance Sheet (continued)

As At 31 March 2025

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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Kamalinder Assi

Director

29/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Dragonfly Day Nursery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07906049 . The registered office is Unit 205, Cervantes House 5-9 Headstone Road, Harrow, HA1 1PD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents amounts receivable for childcare services provided by the nursery during the year. Turnover is measured at the fair value of the consideration received or receivable, net of discounts.

Childcare Fees

Fees are recognised on an accrual basis over the period in which the childcare services are provided. Where fees are received in advance for future periods, they are recorded as deferred income and recognised in the period the services are delivered.

Government Funding and Grants

Funding from government schemes (such as early years funding or free entitlement) is recognised when the related childcare services have been provided, and the funding is receivable

Additional Services

Income from optional extras, such as meals, trips, or extracurricular activities, is recognised when the service is delivered.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Fixtures & Fittings	25% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

Current and deferred tax assets and liabilities are not discounted.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 37 (2024: 30)

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Dragonfly Day Nursery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	33,121	56,575	89,696
Additions	-	1,118	1,118

As at 31 March 2025	33,121	57,693	90,814

Depreciation
As at 1 April 2024	16,163	35,059	51,222
Provided during the period	3,391	5,659	9,050

As at 31 March 2025	19,554	40,718	60,272

Net Book Value
As at 31 March 2025	13,567	16,975	30,542

As at 1 April 2024	16,958	21,516	38,474

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,431	5,256
Other debtors	32,887	32,676

	37,318	37,932

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,335	6,931
Other creditors	41,734	43,066
Taxation and social security	21,267	7,126

	74,336	57,123

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	4,244	8,765

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

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