Registration number: 14610280

All A-Board Day Nursery & Tiny Town Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

All A-Board Day Nursery & Tiny Town Limited

Company Information

Directors

Olivia Board Sandra Board

Registered office

84-86 St James Way Sidcup DA14 5HF

All A-Board Day Nursery & Tiny Town Limited

(Registration number: 14610280)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	16,317	11,374
Current assets
Debtors	6	22,025	9,331
Cash at bank and in hand		94,445	38,699
		116,470	48,030
Creditors: Amounts falling due within one year	7	(117,436)	(51,614)
Net current liabilities		(966)	(3,584)
Total assets less current liabilities		15,351	7,790
Creditors: Amounts falling due after more than one year	7	(5,923)	-
Net assets		9,428	7,790
Capital and reserves
Called up share capital		2	2
Retained earnings		9,426	7,788
Shareholders' funds		9,428	7,790

For the financial 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.

Directors' 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 directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 October 2026 and signed on its behalf by:
 

......................................... Olivia Board Director

All A-Board Day Nursery & Tiny Town Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
84-86 St James Way
Sidcup
DA14 5HF

These financial statements were authorised for issue by the Board on 29 October 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.

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;
fees for attendance are recognised on a pro rata basis.

Tax

The tax expense for the period comprises 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.

All A-Board Day Nursery & Tiny Town Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Furniture and fittings	5 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

All A-Board Day Nursery & Tiny Town Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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 directors) during the year, was 8 (2025 - 7).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	-	(1,353)

All A-Board Day Nursery & Tiny Town Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	16,783	16,783
Additions	14,674	14,674
Disposals	(8,600)	(8,600)
At 31 January 2026	22,857	22,857
Depreciation
At 1 February 2025	5,409	5,409
Charge for the year	4,571	4,571
Eliminated on disposal	(3,440)	(3,440)
At 31 January 2026	6,540	6,540
Carrying amount
At 31 January 2026	16,317	16,317
At 31 January 2025	11,374	11,374

6

Debtors

Current	2026 £	2025 £
Prepayments	7,025	7,976
Other debtors	15,000	1,355
	22,025	9,331

All A-Board Day Nursery & Tiny Town Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	9,930	-
Trade creditors		1,536	900
Taxation and social security		2,690	6,573
Accruals and deferred income		48,165	14,728
Other creditors		55,115	29,413
		117,436	51,614

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	5,923	-

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	5,923	-

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	9,930	-

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

All A-Board Day Nursery & Tiny Town Limited

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

10	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	12,570	10,475

Summary of transactions with other related parties

Olivia Board Director
During the year, the director introduced funds of £9,299 (2025: £628) to the company and withdrew £5,236 (2025: £12,534). The director received a salary of £12,570 (2025: £10,475) and personally paid £4,830 (2025: £2,652) for business expenses. The company also paid personal expenses on behalf of the director totalling £35,862 (2025: £9,892). At the year end, the company owed the director £51,961 (2025: £28,003).