smallAccCompHo_0921.xslt
Company Registration No. 13980878 (England and Wales)
MINOA CHERUBS LTD
Financial Statements
for the Period from 01 September 2024 to 31 August 2025

MINOA CHERUBS LTD

Financial Statements for the period ending 31 August 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
- 1 -

MINOA CHERUBS LTD

Financial Statements for the period ending 31 August 2025

Company Information

Company Details
Company Number 13980878
Registered Office OFFICE 107 1ST FLOOR
239 KENSINGTON HIGH STREET
LONDON
W8 6SN
Directors
Directors who held office during the period were:
Victoria Kate Bentley BYGOTT-WEBB   
Leopold Philip Dorney PALMER   
- 2 -

MINOA CHERUBS LTD

Financial Statements for the period ending 31 August 2025

Statement of Financial Position

12345678910
Notes 2025 2024
£ £
Fixed Assets
Intangible assets 5 411,830 474,830
Tangible assets 6 75,843 81,413
Current Assets
Debtors due 88,778 109,357
Cash at bank and in hand 23,761 69,105
112,539 178,462
Creditors
Amount falling due within one year (580,342) (710,570)
Net Current Assets (467,803) (532,108)
Total Assets less current liabilities 19,870 24,135
Creditors due after more than one year (18,961) (20,353)
Net Assets 909 3,782
Capital and Reserves
Called up Share Capital 1 1
Retained earnings at end of year 908 3,781
Shareholder funds 909 3,782
For the year ending 31/08/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
The Directors acknowledge 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 29 May 2026
Leopold Palmer
Company Registration No. 13980878
- 3 -

MINOA CHERUBS LTD

Financial Statements for the period ending 31 August 2025

Notes to the Accounts

1. Statutory Information
MINOA CHERUBS LTD is a private company, limited by shares, registered in England and Wales, registration number 13980878.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover consists primarily of fees received from customers and funding received from local councils, in relation to the provision of child day care and early years education. Turnover is recognised over the period in which these services are rendered.Turnover also includes registration fees. Turnover from registration fees is recognised at the point at which the customer makes a binding commitment to utilise the services of the company.Turnover is measured at the fair value of the consideration received or receivable, stated net of discounts.
- 4 -

MINOA CHERUBS LTD

Financial Statements for the period ending 31 August 2025

Notes to the Accounts

Current Tax
Taxation for the period 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 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.
Tangible Fixed Asset Policy
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes all costs directly attributable to bringing the asset into working condition for its intended use.Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life:Fixtures and Fittings: 20% on reducing balance.
- 5 -

MINOA CHERUBS LTD

Financial Statements for the period ending 31 August 2025

Notes to the Accounts

Intangible Asset Policy
Goodwill arising on the acquisition of a business is initially recognised as the excess of the cost of the acquisition over the fair value of the identifiable net assets acquired.Goodwill is amortised on a straight-line basis over its useful economic life of 10 years.
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 the financial statements.Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period 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.Deferred tax assets and liabilities are not discounted.
- 6 -

MINOA CHERUBS LTD

Financial Statements for the period ending 31 August 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 13
2024 14
4. Principal Activity
The principal activity of the company in the period under review was that of child day care and early years education.
- 7 -

MINOA CHERUBS LTD

Financial Statements for the period ending 31 August 2025

Notes to the Accounts

5. Intangible Assets
Goodwill Other Total
Cost £ £ £
At 01/09/2024 630,000 - 630,000
Additions - - -
Disposals - - -
Revaluations - - -
At 31/08/2025 630,000 - 630,000
Amortisation
At 01/09/2024 155,170 - 155,170
Charge for the Year 63,000 - 63,000
On Disposals - - -
Other increases/(decreases) - - -
At end of period 218,170 - 218,170
Net book value
At 31/08/2025 411,830 - 411,830
At 31/08/2024 474,830 - 474,830
6. Fixed Assets
Fixtures and Fittings Total
Cost or valuation £ £
At 01/09/2024 113,782 113,782
Additions 12,790 12,790
At 31/08/2025 126,572 126,572
Depreciation
At 01/09/2024 32,369 32,369
Charge for the year 18,360 18,360
At 31/08/2025 50,729 50,729
Net Book Value
At 31/08/2025 75,843 75,843
At 31/08/2024 81,413 81,413
- 8 -