Company registration number: 06440647
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Puddleducks Nursery Limited
Pages for filing with the Registrar
Company registration number: 06440647
Puddleducks Nursery Limited
Balance sheet
as at 31 March 2026
31 Mar 26 31 Mar 25
Note £ £ £ £
Fixed assets
Tangible assets 4 - 680,640
Investment property 5 750,000 -
750,000 680,640
Current assets
Debtors 6 149,544 157,222
Cash at bank and in hand 8,992 4,801
158,536 162,023
Creditors: amounts falling due within one year
7 (123,890) (120,256)
Net current assets 34,646 41,767
Total assets less current liabilities 784,646 722,407
Creditors: Amounts falling due after more than one year
8 (256,172) (274,206)
NET ASSETS 528,474 448,201
Capital and reserves
Called up share capital 100 100
Profit and loss account 528,374 448,101
TOTAL EQUITY 528,474 448,201
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06440647
Puddleducks Nursery Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S Arjuna, Director
29 October 2026
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Puddleducks Nursery Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Puddleducks Nursery Limited is a private company registered in England and Wales. Its registered number is 06440647. The company is limited by shares. Its registered office is Mirza Chartered Accountants, 860 Garratt Lane, London, London, SW17 0NB.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 0% straight line
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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Puddleducks Nursery Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Tangible fixed assets
Land and buildings
£
Cost
At 1 April 2025 680,640
Disposals (680,640)
At 31 March 2026 -
Depreciation
At 31 March 2026 -
Net book value
At 31 March 2026 -
At 31 March 2025 680,640
5 Investment property
£
Valuation
Additions 680,640
Revaluations 69,360
At 31 March 2026 750,000
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Puddleducks Nursery Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
6 Debtors
31 Mar 26 31 Mar 25
£ £
Trade debtors - 10,480
Other debtors 149,544 146,742
149,544 157,222
7 Creditors: amounts falling due within one year
31 Mar 26 31 Mar 25
£ £
Other creditors 120,684 108,948
Taxation 3,206 11,308
123,890 120,256
8 Creditors: amounts falling due after more than one year
31 Mar 26 31 Mar 25
£ £
Bank loans 256,172 274,206
9 Related party transactions
At the balance sheet date, the Company owed £53,672 (2025: £54,235) to the director. The Company was owed £149,529 (2025: £146,742) by companies which which were under the control of the director.
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