Butterflies Childcare Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 7364939

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		766		1,185

			766		1,185
CURRENT ASSETS
Debtors	5	500,090		242,816
Cash at bank and in hand		161,734		431,264

		661,824		674,080
Creditors: Amounts Falling Due Within One Year	6	(125,087 )		(124,169 )

NET CURRENT ASSETS (LIABILITIES)			536,737		549,911

TOTAL ASSETS LESS CURRENT LIABILITIES			537,503		551,096

Creditors: Amounts Falling Due After More Than One Year	7		(25,797 )		(32,019 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(217 )		(296 )

NET ASSETS			511,489		518,781

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			511,487		518,779

SHAREHOLDERS' FUNDS			511,489		518,781

Page 1

Page 2

Butterflies Childcare 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Miss Denise Harper

Director

24/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Butterflies Childcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 7364939 . The registered office is 20 Beulah Road, London, SE19 3SB.

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 comprises receipts related to services supplied by the company forthe financial period. Receipts relating to future periods are deferred and held in the balance sheet. The income is exempt from UK VAT.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Freehold	Over the term of the lease
Fixtures & Fittings	4 year straight line
Computer Equipment	3 year straight line

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2
Manufacturing	12	12

	14	14

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	811	650	1,461

As at 31 March 2025	811	650	1,461

Depreciation
As at 1 April 2024	165	111	276
Provided during the period	202	217	419

As at 31 March 2025	367	328	695

Net Book Value
As at 31 March 2025	444	322	766

As at 1 April 2024	646	539	1,185

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Butterflies Childcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,438	14,953
Prepayments and accrued income	21,240	21,239
Other debtors - Employee loans	1,570	1,470
Net wages	1,066	-
Amounts owed by associates	196,259	176,654

	222,573	214,316
Due after more than one year
Rent Bond	13,000	13,000
Other debtors - Cardita	249,017	-
Amounts owed by associates	15,500	15,500

	277,517	28,500

	500,090	242,816

A secured loan of £176,654 was owed from Cuckoo Wicket Ltd, Denise Harper is a director of Cuckoo Wicket Ltd.

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	5,600	5,000
Corporation tax	67,226	54,466
Other taxes and social security	9,597	10,914
Other creditors Pension Contributions	893	695
Accruals and deferred income	41,326	52,852
Director's loan account	445	242

	125,087	124,169

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	25,797	32,019

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

During the year, Butterflies Childcare Ltd paid rent to Cuckoo Wicket Ltd of £54,054 (£39,733)
Cuckoo Wicket Ltd holds £15,500 in respect of a rent bond £15,500)
At the 31st March 2025 Cuckoo Wicket Ltd owes Butterflies Childcare £196,259 in respect of a secured loan.
At 31st March 2025 Cardita Property Group Ltd owes Butterflies Childcare £249,017 in respect of unsecured loans.
Denise Harper is director and shareholder of all 3 companies.

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Butterflies Childcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Ultimate Controlling Party

The company's ultimate controlling party is Denise Harper by virtue of her ownership of 100% of the issued share capital in the company.

11. Cross Guarantee

Butterflies Childcare Ltd is obligated under an unlimited cross company Guarantee given by Cuckoo Wicket Ltd and Butterflies Childcare Ltd to secure all liabilities of each other.