Company Registration No. 06434569 (England and Wales)
Stars Day Nurseries Limited
Unaudited accounts
for the year ended 31 March 2025
Stars Day Nurseries Limited
Unaudited accounts
Contents
Stars Day Nurseries Limited
Company Information
for the year ended 31 March 2025
Directors
Haider Ali
Mohammed Ashraf
Mohammed Younis
Company Number
06434569 (England and Wales)
Registered Office
The Old School
124-128 Dogsthorpe Road
Peterborough
Cambridgeshire
PE1 3AL
England
Accountants
Griffin and Sage Limited
172 Park Road
Peterborough
PE1 2UF
Stars Day Nurseries Limited
Statement of financial position
as at 31 March 2025
Tangible assets
157,897
208,392
Cash at bank and in hand
1,357,104
1,104,613
Creditors: amounts falling due within one year
(1,572,655)
(1,158,197)
Net current assets
1,197,478
766,514
Total assets less current liabilities
1,355,375
974,906
Creditors: amounts falling due after more than one year
(854,009)
(545,784)
Net assets
501,366
429,122
Called up share capital
150
150
Profit and loss account
501,216
428,972
Shareholders' funds
501,366
429,122
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 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 of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by
Mohammed Younis
Director
Company Registration No. 06434569
Stars Day Nurseries Limited
Notes to the Accounts
for the year ended 31 March 2025
Stars Day Nurseries Limited is a private company, limited by shares, registered in England and Wales, registration number 06434569. The registered office is The Old School, 124-128 Dogsthorpe Road, Peterborough, Cambridgeshire, PE1 3AL, England.
2
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, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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
7% Straight Line
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
33% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Expenditure on research and development is written off in the year in which it is incurred.
Stars Day Nurseries Limited
Notes to the Accounts
for the year ended 31 March 2025
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
Intangible assets were impaired based on recoverable value.
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
171,735
76,236
83,579
81,259
412,809
Disposals
-
-
(57,095)
(3,693)
(60,788)
At 31 March 2025
171,735
76,236
26,484
77,566
352,021
At 1 April 2024
58,964
47,141
52,468
45,844
204,417
Charge for the year
7,403
7,274
1,254
8,761
24,692
On disposals
-
-
(31,001)
(3,984)
(34,985)
At 31 March 2025
66,367
54,415
22,721
50,621
194,124
At 31 March 2025
105,368
21,821
3,763
26,945
157,897
At 31 March 2024
112,771
29,095
31,111
35,415
208,392
Amounts falling due within one year
Deferred tax asset
40,147
33,574
Accrued income and prepayments
-
82,190
Other debtors
1,372,311
497,795
Stars Day Nurseries Limited
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
111,480
168,301
Taxes and social security
60,842
45,890
Other creditors
121,213
114,813
Loans from directors
15,396
25,631
Deferred income
1,128,011
798,020
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Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
36,345
Other creditors
396,291
422,710
Long term other creditors represent provision against unsettled government grants.
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
50 Class B of £1 each
50
50
The company is Ultimately controlled by its director Mohammed Ashraf.
12
Average number of employees
During the year the average number of employees was 195 (2024: 192).