BRIGHT KIDZ PRE SCHOOL LIMITED


Director	Patel, Varsha


Registered Address	Heronslea House
	High Street
	Bushey
	WD23 3HH


Registered Number	06342583 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		-		1,044
			-		1,044
Current assets
Debtors		20,137		29,334
Cash at bank and on hand		138,805		52,113
		158,942		81,447
Creditors amounts falling due within one year	5	(41,036)		(49,998)
Net current assets (liabilities)			117,906		31,449
Total assets less current liabilities			117,906		32,493
Creditors amounts falling due after one year	6		(116,578)		(32,164)
Net assets			1,328		329
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,228		229
Shareholders' funds			1,328		329

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 March 2026, and are signed on its behalf by:

Patel, Varsha
Director
Registered Company No. 06342583

BRIGHT KIDZ PRE SCHOOL LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5
	Office Equipment	5

2.	Average number of employees


		2025		2024
	Average number of employees during the year	13		13

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 September 24	62,000	62,000
At 31 August 25	62,000	62,000
Amortisation and impairment
At 01 September 24	62,000	62,000
At 31 August 25	62,000	62,000
Net book value
At 31 August 25	-	-
At 31 August 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 September 24	7,194	18,703	9,678	35,575
Disposals	(7,194)	(18,703)	-	(25,897)
At 31 August 25	-	-	9,678	9,678
Depreciation and impairment
At 01 September 24	7,194	18,703	8,634	34,531
Charge for year	-	-	1,044	1,044
On disposals	(7,194)	(18,703)	-	(25,897)
At 31 August 25	-	-	9,678	9,678
Net book value
At 31 August 25	-	-	-	-
At 31 August 24	-	-	1,044	1,044

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,700	4,829
Bank borrowings and overdrafts	3,871	25,771
Taxation and social security	18,662	9,375
Other creditors	15,204	9,423
Accrued liabilities and deferred income	599	600
Total	41,036	49,998

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	116,578	32,164
Total	116,578	32,164

7.	Directors advances, credits and guarantees
	The directors owed the company £18,451 as at the year end which is payable on demand. The directors have paid interest to Bright Kidz Pre School Ltd at the HMRC official rate on the overdrawn loan for the year ended 31 August 2025.