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REGISTERED NUMBER: 06838660 (England and Wales)












KIDSALOUD DAYCARE NURSERY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025






KIDSALOUD DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06838660)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KIDSALOUD DAYCARE NURSERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2025







DIRECTOR: Mr T C Handley





REGISTERED OFFICE: 274 Trinity Methodist Church
High Road
Leyton
London
E10 5PW





REGISTERED NUMBER: 06838660 (England and Wales)





ACCOUNTANTS: Christiansons Ltd
Chartered Certified Accountants
Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE

KIDSALOUD DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06838660)

BALANCE SHEET
30 JUNE 2025

30.6.25 30.6.24
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 3,163 4,373

CURRENT ASSETS
Debtors 5 1,520 8,820
Cash at bank and in hand 54,243 9,592
55,763 18,412
CREDITORS
Amounts falling due within one year 6 20,015 36,002
NET CURRENT ASSETS/(LIABILITIES) 35,748 (17,590 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

38,911

(13,217

)

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 38,811 (13,317 )
SHAREHOLDERS' FUNDS 38,911 (13,217 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 May 2026 and were signed by:





Mr T C Handley - Director


KIDSALOUD DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06838660)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


1. STATUTORY INFORMATION

Kidsaloud Daycare Nursery Limited 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 amounts receivable for the provision of services for services for children's day nursery, excluding value added tax. Invoices are raised when the services are rendered and recognised as income.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

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
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 17 ) .

KIDSALOUD DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06838660)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025


4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2024
and 30 June 2025 72,740 2,013 74,753
DEPRECIATION
At 1 July 2024 68,522 1,858 70,380
Charge for year 1,055 155 1,210
At 30 June 2025 69,577 2,013 71,590
NET BOOK VALUE
At 30 June 2025 3,163 - 3,163
At 30 June 2024 4,218 155 4,373

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Other debtors - 1,320
Related party loan - 7,500
Prepayments 1,520 -
1,520 8,820

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Trade creditors 1,955 -
Social security and other taxes 12,381 21,632
Pension account 1,215 1,383
Directors' current accounts 444 7,536
Accrued expenses 4,020 5,451
20,015 36,002

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.25 30.6.24
value: £    £   
100 Ordinary £1 100 100

KIDSALOUD DAYCARE NURSERY LIMITED (REGISTERED NUMBER: 06838660)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025


8. RESERVES
Retained
earnings
£   

At 1 July 2024 (13,317 )
Profit for the year 55,128
Dividends (3,000 )
At 30 June 2025 38,811

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr T C Handley.