Registration number: 9541856

Tissington Kindergarten Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Financial Statements	4 to 10

Tissington Kindergarten Limited

Company Information

Director	Mrs A Twigg

Registered office

The Old Vicarage 51 St John Street Ashbourne Derbyshire England DE6 1GP

Accountants

Coates and Partners Limited The Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

Tissington Kindergarten Limited

(Registration number: 9541856)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	8,587	11,826
Current assets
Stocks	6	11,245	11,483
Debtors	7	8,125	14,341
Cash at bank and in hand		440	138
		19,810	25,962
Creditors: Amounts falling due within one year	8	(35,993)	(35,428)
Net current liabilities		(16,183)	(9,466)
Total assets less current liabilities		(7,596)	2,360
Provisions for liabilities		(1,375)	(1,900)
Net (liabilities)/assets		(8,971)	460
Capital and reserves
Called up share capital		300	300
Retained earnings		(9,271)	160
Shareholders' (deficit)/funds		(8,971)	460

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Tissington Kindergarten Limited

(Registration number: 9541856)
Balance Sheet as at 31 August 2025 (continued)

Director's 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 director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 26 August 2026
 

......................................... Mrs A Twigg Director

Tissington Kindergarten Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 9541856.

The address of its registered office is:
The Old Vicarage
51 St John Street
Ashbourne
Derbyshire
DE6 1GP
England

These financial statements were authorised for issue by the director on 26 August 2026.

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.

The presentation currency is £ sterling.

Going concern

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

Tissington Kindergarten Limited

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

2	Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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.

Government grants

Government grants received are only recognised when there is reasonable assurance that the entity will comply with the conditions attached to them and the grants will be received. Government grants are recognised in the profit and loss account on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.

Tax

The tax expense for the period comprises current and deferred 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.

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Plant and machinery	25% reducing balance basis
Office equipment	33.3% straight line basis

Tissington Kindergarten Limited

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

2	Accounting policies (continued)

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	33.3% straight line basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 10 (2024 - 11).

Tissington Kindergarten Limited

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 September 2024	10,000	10,000
At 31 August 2025	10,000	10,000
Amortisation
At 1 September 2024	10,000	10,000
At 31 August 2025	10,000	10,000
Carrying amount
At 31 August 2025	-	-

Tissington Kindergarten Limited

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

5	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 September 2024	8,837	38,749	47,586
Disposals	(2,860)	(910)	(3,770)
At 31 August 2025	5,977	37,839	43,816
Depreciation
At 1 September 2024	8,499	27,261	35,760
Charge for the year	181	2,940	3,121
Eliminated on disposal	(2,860)	(792)	(3,652)
At 31 August 2025	5,820	29,409	35,229
Carrying amount
At 31 August 2025	157	8,430	8,587
At 31 August 2024	338	11,488	11,826

6

Stocks

	2025 £	2024 £
Stock	11,245	11,483

Tissington Kindergarten Limited

Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)

7

Debtors

	2025 £	2024 £
Trade debtors	4,667	12,217
Prepayments	1,806	2,124
Other debtors	1,652	-
	8,125	14,341

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	12	4,732	3,316
Trade creditors		5,529	8,812
Taxation and social security		1,141	3,524
Accruals and deferred income		12,560	15,016
Other creditors		12,031	4,760
		35,993	35,428