CUTIE PIES NURSERY LTD


Directors	HUSSAIN, Anwar
	NABI, Md Nurun
	ZOHIR, Akm Arshad


Registered Address	67 Maryland Square, Stratford
	Maryland Square
	London
	E15 1HF


Registered Number	11183231 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		57,426		9,898
			57,426		9,898
Current assets
Debtors		12,667		12,667
Cash at bank and on hand		86,414		55,580
		99,081		68,247
Creditors amounts falling due within one year	4	(24,347)		(9,883)
Net current assets (liabilities)			74,734		58,364
Total assets less current liabilities			132,160		68,262
Creditors amounts falling due after one year	5		(4,215)		(13,558)
Net assets			127,945		54,704
Capital and reserves
Called up share capital			100		100
Profit and loss account			127,845		54,604
Shareholders' funds			127,945		54,704

The company was entitled to exemption from audit for this reporting period 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.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 July 2026, and are signed on its behalf by:

ZOHIR, Akm Arshad
Director
Registered Company No. 11183231

CUTIE PIES NURSERY LTD

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	45		31

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 March 25	12,050	25,817	4,853	42,720
Additions	69,595	1,799	-	71,394
At 28 February 26	81,645	27,616	4,853	114,114
Depreciation and impairment
At 01 March 25	7,123	21,602	4,097	32,822
Charge for year	19,609	3,655	602	23,866
At 28 February 26	26,732	25,257	4,699	56,688
Net book value
At 28 February 26	54,913	2,359	154	57,426
At 28 February 25	4,927	4,215	756	9,898

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	14,723	7,957
Taxation and social security	6,070	1,673
Other creditors	3,554	253
Total	24,347	9,883


	Included within other creditors is £3555 owed to Mr. Arshad (2025:£253), the director of the company

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	4,215	13,558
Total	4,215	13,558