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Registered number: 02115330
Child's Play Nursery School Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 02115330
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,148 34,440
22,148 34,440
CURRENT ASSETS
Debtors 5 5,131 4,860
Cash at bank 104,208 60,642
109,339 65,502
Creditors: Amounts Falling Due Within One Year 6 (28,567 ) (14,398 )
NET CURRENT ASSETS (LIABILITIES) 80,772 51,104
TOTAL ASSETS LESS CURRENT LIABILITIES 102,920 85,544
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,659 ) (7,766 )
NET ASSETS 93,261 77,778
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 93,161 77,678
SHAREHOLDERS' FUNDS 93,261 77,778
Page 1
Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
M J Fynn
Director
21 October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Child's Play Nursery School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02115330 . The registered office is 31 St Matthews Avenue, Surbiton, Surrey, KT6 6JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% on cost
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 3 years straight line
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. 
Current or deferred tax 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.
3. Average Number of Employees
9Average number of employees, including directors, during the year was: 9 (2025: 8)
9 8
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Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2025 85,927 1,098 107,278 20,262 214,565
As at 31 January 2026 85,927 1,098 107,278 20,262 214,565
Depreciation
As at 1 February 2025 62,249 1,098 97,511 19,267 180,125
Provided during the period 9,102 - 2,442 748 12,292
As at 31 January 2026 71,351 1,098 99,953 20,015 192,417
Net Book Value
As at 31 January 2026 14,576 - 7,325 247 22,148
As at 1 February 2025 23,678 - 9,767 995 34,440
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 10 -
Prepaid expenses 5,121 4,860
5,131 4,860
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 12,867 7,802
Taxation and social security 15,700 6,596
28,567 14,398
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4