Kids & Co. (Scarborough) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03899465

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

KIDS & CO. (SCARBOROUGH) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S N Stead

A P Stead

REGISTERED OFFICE:

13 Crown Crescent

Scarborough

North Yorkshire

YO11 2BJ

REGISTERED NUMBER:

03899465

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

80,067

100,607

CURRENT ASSETS

Debtors

5

244,002

156,519

Cash at bank

19,751

26,034

263,753

182,553

CREDITORS

Amounts falling due within one year

6

82,260

42,001

NET CURRENT ASSETS

181,493

140,552

TOTAL ASSETS LESS CURRENT
LIABILITIES

261,560

241,159

CREDITORS

Amounts falling due after more than one
year

7

(42,582

)

(56,470

)

PROVISIONS FOR LIABILITIES

(20,017

)

(26,661

)

NET ASSETS

198,961

158,028

CAPITAL AND RESERVES

Called up share capital

9

4

Retained earnings

198,957

158,024

SHAREHOLDERS' FUNDS

198,961

158,028

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

A P Stead - Director

S N Stead - Director

1.	STATUTORY INFORMATION

Kids & Co. (Scarborough) Limited is a private company, limited by shares , registered in Not specified/Other. 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 is derived from nursery and pre-school provision and is recognised on supply of services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the statement of income and retained earnings on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company has implemented an auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

212,157

Additions

2,834

At 31 March 2026

214,991

DEPRECIATION

At 1 April 2025

111,550

Charge for year

23,374

At 31 March 2026

134,924

NET BOOK VALUE

At 31 March 2026

80,067

At 31 March 2025

100,607

The net book value of tangible fixed assets includes £ 54,373 (2025 - £ 72,497 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

-

6,463

Amounts owed by group undertakings

209,581

94,012

Amounts owed by associates

11,110

48,945

Other debtors

23,311

7,099

244,002

156,519

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Hire purchase contracts

17,711

14,118

Trade creditors

512

2,196

Taxation and social security

59,211

21,876

Other creditors

4,826

3,811

82,260

42,001

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Hire purchase contracts

42,582

56,470

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

Hire purchase contracts

60,293

70,588

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

2

Ordinary A

£1

2

Ordinary B

£1

2

4

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

S N Stead and A P Stead

Balance outstanding at start of year

4,347

-

Amounts advanced

-

4,347

Amounts repaid

(4,347

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

4,347