REGISTERED NUMBER: 05410950 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

FUNTAZIA DAY NURSERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs V R Jones

Mrs N L Cronin

SECRETARY:

Mrs V R Jones

REGISTERED OFFICE:

22 Trevethick Gardens

Merthyr Tydfil

CF47 0RP

REGISTERED NUMBER:

05410950 (England and Wales)

ACCOUNTANTS:

Baker Knoyle Chartered Accountants

Orbit Business Centre

Merthyr Tydfil

CF48 1DL

FIXED ASSETS

Tangible assets

4

33,918

49,735

CURRENT ASSETS

Debtors

5

58,746

56,572

Cash at bank and in hand

14,222

33,948

72,968

90,520

CREDITORS

Amounts falling due within one year

6

51,477

52,037

NET CURRENT ASSETS

21,491

38,483

TOTAL ASSETS LESS CURRENT LIABILITIES

55,409

88,218

CREDITORS

Amounts falling due after more than one year

7

30,506

37,712

NET ASSETS

24,903

50,506

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

8

24,901

50,504

24,903

50,506

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

Mrs V R Jones - Director

Mrs N L Cronin - Director

1.	STATUTORY INFORMATION

Funtazia Day 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on cost, 25% on cost and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2025 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

26,526

89,698

116,224

Disposals

-

(33,210

)

(33,210

)

At 31 March 2026

26,526

56,488

83,014

DEPRECIATION

At 1 April 2025

23,667

42,822

66,489

Charge for year

715

10,592

11,307

Eliminated on disposal

-

(28,700

)

(28,700

)

At 31 March 2026

24,382

24,714

49,096

NET BOOK VALUE

At 31 March 2026

2,144

31,774

33,918

At 31 March 2025

2,859

46,876

49,735

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,389

1,675

Directors' current accounts

56,357

54,897

58,746

56,572

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

7,206

7,206

Tax

7,366

20,795

Social security and other taxes

13,453

3,888

Other creditors

23,452

20,148

51,477

52,037

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

30,506

37,712

8.

RESERVES

Retained

earnings

£

At 1 April 2025

50,504

Profit for the year

29,397

Dividends

(55,000

)

At 31 March 2026

24,901

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

£

Mrs V R Jones

Balance outstanding at start of year

27,578

16,452

Amounts advanced

28,235

27,626

Amounts repaid

(27,500

)

(16,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

28,313

27,578

Mrs N L Cronin

Balance outstanding at start of year

27,319

16,207

Amounts advanced

28,225

27,612

Amounts repaid

(27,500

)

(16,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

28,044

27,319