BrightAccountsProduction v1.0.0 v1.0.0 2024-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of child day-care activities. 26 June 2026 17 16 NI060793 2025-09-30 NI060793 2024-09-30 NI060793 2023-09-30 NI060793 2024-10-01 2025-09-30 NI060793 2023-10-01 2024-09-30 NI060793 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 NI060793 uk-curr:PoundSterling 2024-10-01 2025-09-30 NI060793 uk-bus:AbridgedAccounts 2024-10-01 2025-09-30 NI060793 uk-core:ShareCapital 2025-09-30 NI060793 uk-core:ShareCapital 2024-09-30 NI060793 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 NI060793 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 NI060793 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-09-30 NI060793 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 NI060793 uk-bus:FRS102 2024-10-01 2025-09-30 NI060793 uk-core:LandBuildings 2024-10-01 2025-09-30 NI060793 uk-core:PlantMachinery 2024-10-01 2025-09-30 NI060793 uk-core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 NI060793 2024-10-01 2025-09-30 NI060793 uk-bus:CompanySecretaryDirector1 2024-10-01 2025-09-30 NI060793 uk-bus:Director2 2024-10-01 2025-09-30 NI060793 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 xbrli:pure iso4217:GBP xbrli:shares

Kidz Universe Ltd

Abridged Unaudited Financial Statements

for the financial year ended 30 September 2025

Kidz Universe Ltd

Company Registration Number: NI060793

ABRIDGED BALANCE SHEET

as at 30 September 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 325,955 |  | 341,827
|  |  | ───────── |  | ─────────
Current Assets

Cash at bank and in hand |  |  | 112,988 |  | 107,286
Creditors: amounts falling due within one year |  |  | (313,379) |  | (334,993)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (200,391) |  | (227,707)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 125,564 |  | 114,120
Creditors:

amounts falling due after more than one year |  |  | (2,850) |  | (16,134)
Provisions for liabilities |  |  | (1) |  | (1)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 122,713 |  | 97,985
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 30,000 |  | 30,000
Retained earnings |  |  | 92,713 |  | 67,985
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 122,713 |  | 97,985
|  |  | ═════════ |  | ═════════
The financial statements 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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 26 June 2026 and signed on its behalf by

________________________________ |  |  | ________________________________
Ann Gribben |  |  | Leo Gribben
Director |  |  | Director

Kidz Universe Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

1. | General Information
| Kidz Universe Ltd is a private company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI060793. The registered office address is 32 Hilltown Road, Newry, BT34 2LJ, which is also the principal place of business of the company. The financial statements are presented in Pound Sterling (£) which is the functional currency of the company. The financial statements cover the individual entity Kidz Universe Ltd, for the year ended 30th September 2025.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the value of services provided by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - | 2% Straight Line
|  | Plant and machinery | - | 15% Straight Line
|  | Fixtures, fittings and equipment | - | 25% Reducing Balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Cash at bank and in hand
| Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Abridged Balance Sheet bank overdrafts are shown within Creditors.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at 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 where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was:
|  | 2025 | 2024
|  | Number | Number
| Employees | 17 | 16
|  | ═════════ | ═════════

4. | Tangible assets
|  | Land and | Plant and | Fixtures, | Total
|  | buildings | machinery | fittings and |
|  | freehold |  | equipment |
|  | £ | £ | £ | £
| Cost
| At 1 October 2024 | 488,432 | 38,540 | 37,830 | 564,802
|  | ───────── | ───────── | ───────── | ─────────
| At 30 September 2025 | 488,432 | 38,540 | 37,830 | 564,802
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 October 2024 | 175,884 | 17,149 | 29,942 | 222,975
| Charge for the financial year | 9,761 | 4,139 | 1,972 | 15,872
|  | ───────── | ───────── | ───────── | ─────────
| At 30 September 2025 | 185,645 | 21,288 | 31,914 | 238,847
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 30 September 2025 | 302,787 | 17,252 | 5,916 | 325,955
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 30 September 2024 | 312,548 | 21,391 | 7,888 | 341,827
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Pension commitments
| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. Annual contributions payable to the company's pension scheme are charged to the Profit and Loss Account in the period to which they relate. At the balance sheet date there was £3,034 owed to this fund (2024: £1,995), which is included in Creditors: amounts falling due within one year.