KOALA KIDZ LTD - Filleted accounts

Registered number

04689784

KOALA KIDZ LTD

Filleted Accounts

31 May 2025

KOALA KIDZ LTD
Registered number:		04689784
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		211,000			211,000
Tangible assets	4		790,459			795,146
			1,001,459			1,006,146

Current assets
Cash at bank and in hand		56,708			17,159

Creditors: amounts falling due within one year	5	(149,854)			(171,492)

Net current liabilities			(93,146)			(154,333)

Total assets less current liabilities			908,313			851,813

Creditors: amounts falling due after more than one year	6		(678,091)			(702,244)



Net assets			230,222			149,569

Capital and reserves
Called up share capital			1			1
Profit and loss account			230,221			149,568

Shareholders' funds			230,222			149,569

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.




Mr N Patel
Director
Approved by the board on 7 January 2026

KOALA KIDZ LTD
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Motor vehicles			25% reducing basis
	Fixtures, fittings, tools and equipment			15% reducing basis

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		8


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 June 2024							211,000
	At 31 May 2025							211,000

	Amortisation
	At 31 May 2025							-

	Net book value
	At 31 May 2025							211,000
	At 31 May 2024							211,000



4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 June 2024	768,267		45,056		38,610		851,933
	Additions	-		1,785		-		1,785
	At 31 May 2025	768,267		46,841		38,610		853,718

	Depreciation
	At 1 June 2024	-		39,896		16,891		56,787
	Charge for the year	-		1,042		5,430		6,472
	At 31 May 2025	-		40,938		22,321		63,259

	Net book value
	At 31 May 2025	768,267		5,903		16,289		790,459
	At 31 May 2024	768,267		5,160		21,719		795,146


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

	Bank loans and overdrafts					10,000		30,709
	Taxation and social security costs					24,903		11,947
	Other creditors					114,951		128,836
						149,854		171,492


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

	Bank loans					-		10,343
	Other creditors					678,091		691,901
						678,091		702,244


7	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					-		20,709

	The bank loans are secured on the freehold properties.


8	Controlling party

	The Ultimate holding company is Data-Tech Consultancy (UK) Ltd.


9	Other information

	KOALA KIDZ LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Old Buttery Day Nursery
	16 High Street
	Willingham
	Cambridgeshire
	CB24 5ES