| |
|
2026 |
|
2025 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
21,988 |
|
|
30,173 |
| Current assets |
|
56,854 |
|
|
53,373 |
|
| Creditors: amount falling due within one year |
|
(27,614) |
|
|
(49,077) |
|
|
Net current assets
|
|
|
29,240
|
|
|
4,296
|
|
Total assets less current liabilities
|
|
|
51,228 |
|
|
34,469 |
| Creditors: amount falling due after more than one year |
|
|
(16,487) |
|
|
- |
|
Net assets
|
|
|
34,741 |
|
|
34,469 |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
34,741 |
|
|
34,469 |
| |
NOTES TO THE ACCOUNTS
General Information
Bella's Childcare Ltd is a private company, limited by shares, registered in England and Wales, registration number 09125135, registration address 101 High Street, Longstanton, Cambridge, CB24 3BT.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Motor Vehicles |
25% Reducing Balance
|
| Plant and Machinery |
25% Straight Line
|
| Improvements to property |
10 years Straight Line |
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
|
| 2. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Motor Vehicles |
|
Improvements to property |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
| At 30 January 2025 |
14,280 |
|
33,155 |
|
15,516 |
|
62,951 |
| Additions |
- |
|
- |
|
- |
|
- |
| Disposals |
- |
|
- |
|
- |
|
- |
| At 29 January 2026 |
14,280 |
|
33,155 |
|
15,516 |
|
62,951 |
| Depreciation |
| At 30 January 2025 |
14,103 |
|
7,332 |
|
11,343 |
|
32,778 |
| Charge for year |
177 |
|
6,456 |
|
1,552 |
|
8,185 |
| On disposals |
- |
|
- |
|
- |
|
- |
| At 29 January 2026 |
14,280 |
|
13,788 |
|
12,895 |
|
40,963 |
| Net book values |
| Closing balance as at 29 January 2026 |
- |
|
19,367 |
|
2,621 |
|
21,988 |
| Opening balance as at 30 January 2025 |
177 |
|
25,823 |
|
4,173 |
|
30,173 |
The net book value of Motor Vehicles includes £ 19,367 (2025 £25,823) in respect of assets leased under finance leases or hire purchase contracts.
|
| 3. |
Average number of employees
Average number of employees during the year was 14 (2025 : 14).
|
| 4. |
Related parties
During the year the company entered into the following transactions with related parties: | Amount due from/to related party | | Provision for doubtful debt from the related party |
|---|
| 2026
£ | | 2025
£ | | 2026
£ | | 2025
£ |
|---|
| Gabriella Diaper-Jakes | (327) | | (687) | | - | | - |
|
For the year ended 29 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 21 September 2026 and were signed by: --------------------------------
Gabriella Diaper-Jakes
Director |
1
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