Kiddiecare Nurseries Ltd - Filleted accounts

Registered number

05162959

Kiddiecare Nurseries Ltd

Filleted Accounts

31 March 2025

Kiddiecare Nurseries Ltd
Registered number:		05162959
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		70,985			86,256
Investments	4		489,923			80,938
			560,908			167,194

Current assets
Cash at bank and in hand		3,652			5,992

Creditors: amounts falling due within one year	5	(102,782)			(127,015)

Net current liabilities			(99,130)			(121,023)

Total assets less current liabilities			461,778			46,171

Creditors: amounts falling due after more than one year	6		(450,393)			-

Net assets			11,385			46,171

Capital and reserves
Called up share capital			10,000			10,000
Profit and loss account			1,385			36,171

Shareholders' funds			11,385			46,171

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Linda Adeyemi-Hastrup
Director
Approved by the board on 29 December 2025

Kiddiecare Nurseries Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			20% Straight line, 100% in the year of purchase
	Fixtures, fittings, tools and equipment			20% Straight line, 100% in the year of purchase
	Motor car			20% Straight line

	Debtors
	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.

	Creditors
	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.

	Taxation
	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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					69		69


3	Tangible fixed assets
		Plant and machinery etc		Furniture and fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	37,019		81,305		102,400		220,724
	Additions	7,304		-		-		7,304
	At 31 March 2025	44,323		81,305		102,400		228,028

	Depreciation
	At 1 April 2024	32,683		81,305		20,480		134,468
	Charge for the year	2,095		-		20,480		22,575
	At 31 March 2025	34,778		81,305		40,960		157,043

	Net book value
	At 31 March 2025	9,545		-		61,440		70,985
	At 31 March 2024	4,336		-		81,920		86,256


4	Investments

Other
investments
£
	Cost
	At 1 April 2024							80,938
	Additions							408,985

	At 31 March 2025							489,923


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					12,214		26,749
	Taxation and social security costs					90,568		54,786
	Other creditors					-		45,480
						102,782		127,015


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					450,393		-


7	Other information

	Kiddiecare Nurseries Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	3 Fairview Crescent
	Harrow
	Middlesex
	HA2 9UB