Cool Kidz R Us Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09385954 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

COOL KIDZ R US LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J S Barker

Mrs B Barker

REGISTERED OFFICE:

2 Melton Way

Royston

Barnsley

S71 4FN

REGISTERED NUMBER:

09385954 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BANKERS:

Santander

Bridle Road

Bootle

Liverpool

Merseyside

L30 4GB

FIXED ASSETS

Tangible assets

4

22,738

6,678

CURRENT ASSETS

Debtors

5

4,533

3,906

Cash at bank

61,045

17,074

65,578

20,980

CREDITORS

Amounts falling due within one year

6

66,494

9,900

NET CURRENT (LIABILITIES)/ASSETS

(916

)

11,080

TOTAL ASSETS LESS CURRENT LIABILITIES

21,822

17,758

CREDITORS

Amounts falling due after more than one
year

7

13,123

8,592

NET ASSETS

8,699

9,166

CAPITAL AND RESERVES

Called up share capital

9

20

Retained earnings

8,679

9,146

SHAREHOLDERS' FUNDS

8,699

9,166

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 and authorised for issue by the Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by:

Mrs B Barker - Director

1.	STATUTORY INFORMATION

Cool Kidz R Us Ltd 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on the amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

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

When the outcome of a transaction can be estimated reliably, turnover from out of school childcare services is recognised by reference to the stage of completion at the balance sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Fixtures and fittings

- 25% on cost

Motor Vehicles

- 20% 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Government grants

Grants of a revenue nature are credited to income in the period in which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 1 February 2025

13,933

7,300

21,233

Additions

3,104

19,340

22,444

Disposals

-

(7,300

)

(7,300

)

At 31 January 2026

17,037

19,340

36,377

DEPRECIATION

At 1 February 2025

9,725

4,830

14,555

Charge for year

2,625

2,024

4,649

Eliminated on disposal

-

(5,565

)

(5,565

)

At 31 January 2026

12,350

1,289

13,639

NET BOOK VALUE

At 31 January 2026

4,687

18,051

22,738

At 31 January 2025

4,208

2,470

6,678

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

19,340

At 31 January 2026

19,340

DEPRECIATION

Charge for year

1,289

At 31 January 2026

1,289

NET BOOK VALUE

At 31 January 2026

18,051

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Other debtors

1,900

3,600

Directors' current accounts

2,304

-

Prepayments and accrued income

329

306

4,533

3,906

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts

2,892

Hire purchase contracts (see note 8)

2,989

-

Corporation tax

-

1,544

Social security and other taxes

294

562

Other creditors

3,180

675

Directors' current accounts

-

776

Accruals and deferred income

57,139

3,451

66,494

9,900

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

Loans - Due more than 1 year

6,283

8,592

Hire purchase contracts (see note 8)

6,840

-

13,123

8,592

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.1.26

31.1.25

£

Net obligations repayable:

Within one year

2,989

-

Between one and five years

6,840

-

9,829

-

Non-cancellable

operating leases

31.1.26

31.1.25

£

Within one year

6,884

Between one and five years

2,868

9,752

16,636

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

20

Ordinary

£1

20