| Caterpillar Day Nursery Ltd |
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| Balance Sheet |
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| for the Period Ended 31 March 2026 |
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| These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. |
| The option not to file the profit and loss account has been taken. |
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| For the year ending 31 March 2026 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. |
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| The members have agreed to the preparation of abridged accounts. |
| The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
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| The financial statements were approved by the Board of Directors on |
2026-07-23 |
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| SIGNED ON BEHALF OF THE BOARD BY |
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| Name |
Stephen Charles Asker |
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| The notes form part of these financial statements |
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| Average number of employees during period |
39 |
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Page 5 |
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| Caterpillar Day Nursery Ltd |
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| Notes to the Financial Statements |
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| for the Period Ended 31 March 2026 |
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| 1. Accounting policies |
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| Basis of preparation |
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| The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime. |
| Tangible fixed assets Depreciation |
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| Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life. |
| Fixtures and fittings |
5 Years |
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| Office equipment |
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5 Years |
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| Plant and machinery |
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5 Years |
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| Intangible fixed assets |
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| Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives, not to exceed twenty years. Impairment of intangible assets is only reviewed where circumstance indicate that the carrying value of an asset may not be fully recoverable. |
| Hire purchase and leasing commitments |
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| 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 the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. |
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Page 6 |
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| Caterpillar Day Nursery Ltd |
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| Notes to the Financial Statements |
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| for the Period Ended 31 March 2026 |
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| 5. Operating lease commitments |
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2026 |
2,025 |
| Within one year |
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10,512 |
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| Between one and two years |
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10,512 |
| Over five years |
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89,098 |
64,424 |
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| Total |
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99,610 |
74,936 |
| 6. Share capital |
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2026 |
2,025 |
| Authorised type |
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Par value |
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£ |
£ |
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2 |
2 |
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| Total |
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2 |
2 |
| Allotted, called up and paid |
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£ |
£ |
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2 |
2 |
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| Total |
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2 |
2 |
| 7. Reserves/Retained profit |
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| Retained profit reconciliation |
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£ |
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| Reserves at 1 April 2025 |
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54,167 |
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| Profit/(Loss) for year |
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131,989 |
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| Dividends paid |
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50,000 |
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| Retained Profit/(Loss) at 31 March 2026 |
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136,156 |
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Page 9 |