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Registration number: 04595757

Kinder Day Nurseries Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Kinder Day Nurseries Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 12

Kinder Day Nurseries Limited

Company Information

Directors | Mrs A Giga Mr S Hashmi Mrs FK Shah

Company secretary | Mrs A Giga

Registered office | 23 Elmfield Road Chingford London E4 7HT

Accountants | Michaelides Warner & Co 102 Fulham Palace Road London W6 9PL

Kinder Day Nurseries Limited

(Registration number: 04595757)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 62,888 | 40,166
Current assets |  |  |
Debtors | 6 | 1,083 | 1,083
Cash at bank and in hand |  | 61,441 | 53,873
|  | 62,524 | 54,956
Creditors: Amounts falling due within one year | 7 | (49,879) | (51,748)
Net current assets |  | 12,645 | 3,208
Total assets less current liabilities |  | 75,533 | 43,374
Creditors: Amounts falling due after more than one year | 7 | (48,828) | (43,708)
Net assets/(liabilities) |  | 26,705 | (334)
Capital and reserves |  |  |
Called up share capital | 8 | 4 | 4
Retained earnings |  | 26,701 | (338)
Shareholders' funds/(deficit) |  | 26,705 | (334)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Kinder Day Nurseries Limited

(Registration number: 04595757)
Balance Sheet as at 31 March 2026

Approved and authorised by the Board on 15 July 2026 and signed on its behalf by:

......................................... Mrs FK Shah Director

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
23 Elmfield Road
Chingford
London
E4 7HT

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements

The directors consider that there are no key judgements that management have made in the process of applying the company’s accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and equipment | 25% straight line basis
Other equipment | 25% straight line basis
Motor vehicles | 20% straight line basis
Building improvements | 25% straight line basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Straight line basis over 20 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 38 (2025 - 39).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2025 | 70,000 | 70,000
At 31 March 2026 | 70,000 | 70,000
Amortisation
At 1 April 2025 | 70,000 | 70,000
At 31 March 2026 | 70,000 | 70,000
Carrying amount
At 31 March 2026 | - | -

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 65,320 | 63,995 | 77,740 | 207,055
Additions | - | - | 67,380 | 67,380
Disposals | - | - | (77,740) | (77,740)
At 31 March 2026 | 65,320 | 63,995 | 67,380 | 196,695
Depreciation
At 1 April 2025 | 65,320 | 63,995 | 37,574 | 166,889
Charge for the year | - | - | 4,492 | 4,492
Eliminated on disposal | - | - | (37,574) | (37,574)
At 31 March 2026 | 65,320 | 63,995 | 4,492 | 133,807
Carrying amount
At 31 March 2026 | - | - | 62,888 | 62,888
At 31 March 2025 | - | - | 40,166 | 40,166

Included within the net book value of land and buildings above is £Nil (2025 - £Nil) in respect of short leasehold land and buildings.

6 | Debtors

| 2026 £ | 2025 £
Prepayments | 809 | 809
Other debtors | 274 | 274
| 1,083 | 1,083

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 9 | 10,175 | 15,201
Trade creditors |  | 3,367 | 2,979
Taxation and social security |  | 17,495 | 15,923
Accruals and deferred income |  | 2,730 | 2,160
Other creditors |  | 16,112 | 15,485
|  | 49,879 | 51,748

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 9 | 48,828 | 43,708

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 4 | 4 | 4 | 4

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | - | 3,334
Hire purchase contracts | 48,828 | 40,374
| 48,828 | 43,708

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 3,334 | 10,000
Hire purchase contracts | 6,841 | 5,201
| 10,175 | 15,201

10 | Related party transactions

Transactions with directors

2026 | At 1 April 2025 £ | At 31 March 2026 £
Mrs FK Shah
Amounts owed (to)/ from the director | 274 | 274
Mrs A Giga
Amounts owed (to)/ from the director | (6,671) | (6,671)
Mr S Hashmi
Amounts owed (to)/ from the director | (3,035) | (3,035)

Kinder Day Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

2025 | At 1 April 2024 £ | Advances to director £ | At 31 March 2025 £
Mrs FK Shah
Amounts owed (to)/ from the director | - | 274 | 274
Mrs A Giga
Amounts owed (to)/ from the director | (6,671) | - | (6,671)
Mr S Hashmi
Amounts owed (to)/ from the director | (3,035) | - | (3,035)