Kids Love Nature (Lymington) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05964232 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

KIDS LOVE NATURE (LYMINGTON) LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Intangible assets

4

2,750

Creditors

Amounts falling due within one year

5

2,107

Net current liabilities

(2,107

)

(2,107

)

Total assets less current liabilities

643

Capital and reserves

Called up share capital

6

1

Retained earnings

642

Shareholders' funds

643

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr B L Walliman - Director

Mr A R E Shepherd - Director

1.	Statutory information

Kids Love Nature (Lymington) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05964232. The registered office and business address is Kids Love Nature Kindergarten, At Lytchett Minster, Dorchester Road, Lytchett Minster, BH16 6JE.

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.

The company was dormant throughout the current year and previous year.

Preparation of consolidated financial statements

The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 2007, was being amortised over 20 years. However the directors have decided to suspend the amortisation due to the dormant state of the company.

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.

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 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 September 2024

and 31 August 2025

5,000

Amortisation

At 1 September 2024

and 31 August 2025

2,250

Net book value

At 31 August 2025

2,750

At 31 August 2024

2,750

5.

Creditors: amounts falling due within one year

2025

2024

£

Amounts owed to group undertakings

2,107

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1

Ordinary

£1

1

7.	Ultimate controlling party

The company is controlled by Mr B Walliman & Mr A Shepherd by virtue of their shareholding in the ultimate parent company, KLN Solutions Limited.