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Registered number: 14406845
Kate's Day Nursery Ltd
Financial Statements
For The Year Ended 31 October 2025
Simply Accounts
1 Queen's Park Road
Handbridge
Chester
Cheshire
CH4 7AD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14406845
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,267 18,667
Tangible Assets 5 14,535 2,544
26,802 21,211
CURRENT ASSETS
Debtors 6 27,357 27,499
Cash at bank and in hand 2,459 21,164
29,816 48,663
Creditors: Amounts Falling Due Within One Year 7 (54,293 ) (59,019 )
NET CURRENT ASSETS (LIABILITIES) (24,477 ) (10,356 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,325 10,855
Creditors: Amounts Falling Due After More Than One Year 8 (1,040 ) (5,638 )
NET ASSETS 1,285 5,217
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 1,284 5,216
SHAREHOLDERS' FUNDS 1,285 5,217
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For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Kate Burke
Director
30/09/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Kate's Day Nursery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14406845 . The registered office is 1 Queen's Park Road, Handbridge, Chester, Cheshire, CH4 7AD.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. 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:
Motor Vehicles 25% straight line basis
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 32,000
As at 31 October 2025 32,000
Amortisation
As at 1 November 2024 13,333
Provided during the period 6,400
As at 31 October 2025 19,733
Net Book Value
As at 31 October 2025 12,267
As at 1 November 2024 18,667
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5. Tangible Assets
Motor Vehicles
£
Cost
As at 1 November 2024 5,309
Additions 14,535
Disposals (5,309 )
As at 31 October 2025 14,535
Depreciation
As at 1 November 2024 2,765
Provided during the period 1,328
Disposals (4,093 )
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 14,535
As at 1 November 2024 2,544
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - DCA 27,357 27,499
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 12,921 17,382
Bank loans and overdrafts 8,592 7,870
Corporation tax 22,262 16,015
Other taxes and social security 1,371 3,356
Net wages 9,147 14,396
54,293 59,019
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 4,638
Rent Deposit Received 1,040 1,000
1,040 5,638
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,921 19,866
Later than one year and not later than five years - -
12,921 19,866
Less: Finance charges allocated to future periods - 2,484
12,921 17,382
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Ms Kate Burke 27,498 34,740 34,880 - 27,358
The above loan is unsecured, interest free and repayable on demand.
12. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 32,000 47,430
13. Ultimate Controlling Party
The company's ultimate controlling party is Ms Kate Burke by virtue of her ownership of 100% of the issued share capital in the company.
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