The Jingle Bell House Limited 06520283 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is the operation of a children's day nursery. Digita Accounts Production Advanced 6.30.9574.0 true true 06520283 2024-05-01 2025-04-30 06520283 2025-04-30 06520283 core:HirePurchaseContracts core:CurrentFinancialInstruments 2025-04-30 06520283 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2025-04-30 06520283 core:CurrentFinancialInstruments 2025-04-30 06520283 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 06520283 core:Non-currentFinancialInstruments 2025-04-30 06520283 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 06520283 core:Goodwill 2025-04-30 06520283 core:FurnitureFittingsToolsEquipment 2025-04-30 06520283 core:LandBuildings 2025-04-30 06520283 core:MotorVehicles 2025-04-30 06520283 1 2025-04-30 06520283 bus:SmallEntities 2024-05-01 2025-04-30 06520283 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 06520283 bus:FullAccounts 2024-05-01 2025-04-30 06520283 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 06520283 bus:RegisteredOffice 2024-05-01 2025-04-30 06520283 bus:CompanySecretaryDirector1 2024-05-01 2025-04-30 06520283 bus:Director2 2024-05-01 2025-04-30 06520283 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06520283 core:Goodwill 2024-05-01 2025-04-30 06520283 core:FurnitureFittings 2024-05-01 2025-04-30 06520283 core:FurnitureFittingsToolsEquipment 2024-05-01 2025-04-30 06520283 core:LandBuildings 2024-05-01 2025-04-30 06520283 core:MotorVehicles 2024-05-01 2025-04-30 06520283 countries:England 2024-05-01 2025-04-30 06520283 1 2024-05-01 2025-04-30 06520283 2024-04-30 06520283 core:Goodwill 2024-04-30 06520283 core:FurnitureFittingsToolsEquipment 2024-04-30 06520283 core:LandBuildings 2024-04-30 06520283 core:MotorVehicles 2024-04-30 06520283 1 2024-04-30 06520283 2023-05-01 2024-04-30 06520283 2024-04-30 06520283 core:HirePurchaseContracts core:CurrentFinancialInstruments 2024-04-30 06520283 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2024-04-30 06520283 core:CurrentFinancialInstruments 2024-04-30 06520283 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 06520283 core:Non-currentFinancialInstruments 2024-04-30 06520283 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 06520283 core:FurnitureFittingsToolsEquipment 2024-04-30 06520283 core:LandBuildings 2024-04-30 06520283 core:MotorVehicles 2024-04-30 iso4217:GBP xbrli:pure

Registration number: 06520283

The Jingle Bell House Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

The Jingle Bell House Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

The Jingle Bell House Limited

Company Information

Directors | Mrs K Paget Mr L Paget

Company secretary | Mrs K Paget

Registered office | 28 East Avenue Talbot Woods Bournemouth Dorset BH3 7BZ

Accountants | Wilkinsons Accountants Limited Chartered Certified Accountants The Old Exchange 521 Wimborne Road East Ferndown Dorset BH22 9NH

The Jingle Bell House Limited

(Registration number: 06520283)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 61,223 | 75,086
Current assets |  |  |
Debtors | 6 | 151,123 | 275,348
Cash at bank and in hand |  | 200,898 | 126,819
|  | 352,021 | 402,167
Creditors: Amounts falling due within one year | 7 | (207,267) | (206,860)
Net current assets |  | 144,754 | 195,307
Total assets less current liabilities |  | 205,977 | 270,393
Creditors: Amounts falling due after more than one year | 7 | (56,260) | (75,906)
Provisions for liabilities |  | (15,091) | (6,090)
Net assets |  | 134,626 | 188,397
Capital and reserves |  |  |
Called up share capital |  | 60 | 60
Share premium reserve |  | 4,000 | 4,000
Other reserves |  | 105 | 105
Retained earnings |  | 130,461 | 184,232
Shareholders' funds |  | 134,626 | 188,397

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 December 2025 and signed on its behalf by:

......................................... Mrs K Paget Company secretary and director

The Jingle Bell House Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
28 East Avenue
Talbot Woods
Bournemouth
Dorset
BH3 7BZ
England

The principal place of business is:
250 Castle Lane West
Bournemouth
Dorset
BH8 9TT
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity, and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover represents amounts chargeable in respect of the sale of goods and services to customers.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Jingle Bell House Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

2 | Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Equipment, fixtures and fittings | 15% reducing balance
Motor vehicles | 25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

The Jingle Bell House Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 19).

The Jingle Bell House Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 May 2024 | 90,000 | 90,000
At 30 April 2025 | 90,000 | 90,000
Amortisation
At 1 May 2024 | 90,000 | 90,000
At 30 April 2025 | 90,000 | 90,000
Carrying amount
At 30 April 2025 | - | -

5 | Tangible assets

| Leasehold improvements £ | Equipment fixtures and fittings £ | Motor vehicles £ | Total £
Cost or valuation
At 1 May 2024 | 1,300 | 63,388 | 106,989 | 171,677
Additions | - | 4,191 | - | 4,191
At 30 April 2025 | 1,300 | 67,579 | 106,989 | 175,868
Depreciation
At 1 May 2024 | 1,300 | 51,827 | 43,464 | 96,591
Charge for the year | - | 2,173 | 15,881 | 18,054
At 30 April 2025 | 1,300 | 54,000 | 59,345 | 114,645
Carrying amount
At 30 April 2025 | - | 13,579 | 47,644 | 61,223
At 30 April 2024 | - | 11,561 | 63,525 | 75,086

The Jingle Bell House Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by connected parties | 10 | 140,000 | 265,000
Prepayments |  | 10,933 | 10,348
Other debtors |  | 190 | -
|  | 151,123 | 275,348

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 19,441 | 18,822
Trade creditors |  | 14,861 | 12,755
Taxation and social security |  | 34,368 | 19,922
Accruals and deferred income |  | 2,880 | 52,680
Other creditors |  | 135,717 | 102,681
|  | 207,267 | 206,860

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 56,260 | 75,906

8 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 2,232 | 12,436
Hire purchase contracts | 54,028 | 63,470
| 56,260 | 75,906

The Jingle Bell House Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

8 | Loans and borrowings (continued)

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | 10,000 | 10,000
Hire purchase contracts | 9,441 | 8,822
| 19,441 | 18,822

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £378,750 (2024 - £423,750). This includes an annual rental commitment of £45,000 (2024 - £45,000) due under a lease for premises expiring in 2034.

10 | Related party transactions

At the year end Paget Grennall Ltd owed the Company £50,000 (2024 - £175,000), a company in which the directors have an interest.
At the year end the company was owed £90,000 (2024 - £90,000) from JBH Properties Ltd, a company in which the directors have an interest.

Transactions with directors

2025 | At 1 May 2024 £ | Advances to director £ | Repayments by director £ | At 30 April 2025 £
Loan - 2.25% interest, unsecured and repayable on demand | - | 27,398 | (27,398) | -

11 | Financial instruments

Impaired loans

Loans totalling £175,000 have been made to Paget Grennall Ltd. An impairment provision of £125,000 (2024 - £Nil) has been made against these loans on the basis that they may not be recovered.