Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Funky Owls Nursery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Z L CzochralskaSzczygiel

Mrs E Blakemore

REGISTERED OFFICE:

111-115 Colliers Wood High Street

London

London

SW19 2HR

REGISTERED NUMBER:

08352282

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

70,550

64,211

CURRENT ASSETS

Debtors

5

65,473

81,431

Cash at bank

466,371

234,018

531,844

315,449

CREDITORS

Amounts falling due within one year

6

433,414

358,305

NET CURRENT ASSETS/(LIABILITIES)

98,430

(42,856

)

TOTAL ASSETS LESS CURRENT LIABILITIES

168,980

21,355

CREDITORS

Amounts falling due after more than one year

7

-

6,154

NET ASSETS

168,980

15,201

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

168,880

15,101

SHAREHOLDERS' FUNDS

168,980

15,201

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

Mrs Z L CzochralskaSzczygiel - Director

Mrs E Blakemore - Director

1.	STATUTORY INFORMATION

Funky Owls Nursery Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2025 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

leasehold

machinery

Totals

£

£

£

COST

At 1 February 2025

132,242

10,576

142,818

Additions

15,974

-

15,974

At 31 January 2026

148,216

10,576

158,792

DEPRECIATION

At 1 February 2025

70,633

7,974

78,607

Charge for year

9,115

520

9,635

At 31 January 2026

79,748

8,494

88,242

NET BOOK VALUE

At 31 January 2026

68,468

2,082

70,550

At 31 January 2025

61,609

2,602

64,211

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

31,399

30,041

Directors' current accounts

13,761

-

Prepayments and accrued income

813

786

45,973

30,827

Amounts falling due after more than one year:

Other debtors

19,500

50,604

Aggregate amounts

65,473

81,431

The directors loan will be fully repaid in July 2026

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 8)

19,191

10,470

Trade creditors

2

1

Tax

104,370

72,111

Social security and other taxes

9,680

6,420

Other creditors

194,913

175,070

Accrued expenses

6,000

4,500

Deferred income

99,258

89,733

433,414

358,305

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

-

6,154

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

13,027

110

Bank loans

6,164

10,360

19,191

10,470

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

6,154

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY

The company is under the control of the Board of Directors.