REGISTERED NUMBER: 11308898 (England and Wales)

Unaudited Financial Statements for the Year Ended 29 April 2025

for

Tinky'S Day Nursery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Sunny N Rach

Mrs R Rach

REGISTERED OFFICE:

278 Watford Way

Hendon

London

NW4 4UR

REGISTERED NUMBER:

11308898 (England and Wales)

FIXED ASSETS

Intangible assets

4

5,219

5,219

Tangible assets

5

237,181

247,006

242,400

252,225

CURRENT ASSETS

Debtors

6

273,447

199,857

Cash at bank and in hand

35,073

89,819

308,520

289,676

CREDITORS

Amounts falling due within one year

7

176,224

323,586

NET CURRENT ASSETS/(LIABILITIES)

132,296

(33,910

)

TOTAL ASSETS LESS CURRENT LIABILITIES

374,696

218,315

CREDITORS

Amounts falling due after more than one year

8

47,127

21,600

NET ASSETS

327,569

196,715

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

327,469

196,615

SHAREHOLDERS' FUNDS

327,569

196,715

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

Sunny N Rach - Director

1.	STATUTORY INFORMATION

Tinky'S Day Nursery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net income receivable from sale of goods and services in the year, excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the costs of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Plant and Machinery - 10% Reducing balance

The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carryingd are recognised in profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the suture payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less and impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 39 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 30 April 2024

and 29 April 2025

5,219

NET BOOK VALUE

At 29 April 2025

5,219

At 29 April 2024

5,219

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 30 April 2024

55,464

318,230

373,694

Additions

-

10,365

10,365

At 29 April 2025

55,464

328,595

384,059

DEPRECIATION

At 30 April 2024

-

126,688

126,688

Charge for year

-

20,190

20,190

At 29 April 2025

-

146,878

146,878

NET BOOK VALUE

At 29 April 2025

55,464

181,717

237,181

At 29 April 2024

55,464

191,542

247,006

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.4.25

29.4.24

£

£

Trade debtors

97,011

97,011

Other debtors

176,436

102,846

273,447

199,857

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.4.25

29.4.24

£

£

Bank loans and overdrafts

5,450

70,855

Taxation and social security

123,049

81,336

Other creditors

47,725

171,395

176,224

323,586

The bank loan is secured against all assets of the company.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29.4.25

29.4.24

£

£

Bank loans

11,375

21,600

Other creditors

35,752

-

47,127

21,600

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 29 April 2025 and 29 April 2024:

29.4.25

29.4.24

£

£

Sunny N Rach and Mrs R Rach

Balance outstanding at start of year

139,393

220,908

Amounts advanced

-

55,257

Amounts repaid

(130,457

)

(136,772

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,936

139,393