Company Registration No. 05138280 (England and Wales)
Happy Days Nursery (Broadmeadow) Limited
Unaudited accounts
for the year ended 31 March 2025
Happy Days Nursery (Broadmeadow) Limited
Unaudited accounts
Contents
Happy Days Nursery (Broadmeadow) Limited
Company Information
for the year ended 31 March 2025
Company Number
05138280 (England and Wales)
Registered Office
Index House
St. Georges Lane
Ascot
SL5 7ET
England
Accountants
SA Ledgers Ltd
57 Canbury Park Road
Kingston
KT2 6LQ
Happy Days Nursery (Broadmeadow) Limited
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
157,230
64,937
Creditors: amounts falling due within one year
(96,709)
(20,098)
Net current assets
68,324
52,642
Called up share capital
100
100
Profit and loss account
68,224
53,261
Shareholders' funds
68,324
53,361
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 December 2025 and were signed on its behalf by
Shoaib Arshid
Director
Company Registration No. 05138280
Happy Days Nursery (Broadmeadow) Limited
Notes to the Accounts
for the year ended 31 March 2025
Happy Days Nursery (Broadmeadow) Limited is a private company, limited by shares, registered in England and Wales, registration number 05138280. The registered office is Index House, St. Georges Lane, Ascot, SL5 7ET, England.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% per annum on cost
Plant & machinery
25% per annum on cost
Fixtures & fittings
25% per annum on cost
Stocks are stated at the lower of cost and net realisable value.
The tax expense represents the sum of the tax currently payable and deferred tax.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Happy Days Nursery (Broadmeadow) Limited
Notes to the Accounts
for the year ended 31 March 2025
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
Government grants relating to turnover are recognised as income over the periods when the related costs are incurred.
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Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 April 2024
3,736
60,352
64,088
At 31 March 2025
3,736
60,352
64,088
At 1 April 2024
3,736
59,633
63,369
Charge for the year
-
719
719
At 31 March 2025
3,736
60,352
64,088
At 31 March 2024
-
719
719
Amounts falling due within one year
Accrued income and prepayments
2,240
2,240
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Creditors: amounts falling due within one year
2025
2024
Taxes and social security
16,279
6,504
Other creditors
79,275
10,439
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Average number of employees
During the year the average number of employees was 21 (2024: 21).