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REGISTERED NUMBER: 08097764 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2017

for

LITTLESTARS DAY NURSERY (UK) LTD

LITTLESTARS DAY NURSERY (UK) LTD (REGISTERED NUMBER: 08097764)

Contents of the Financial Statements
for the Year Ended 31 March 2017










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LITTLESTARS DAY NURSERY (UK) LTD

Company Information
for the Year Ended 31 March 2017







DIRECTORS: Dr V N P Sinha
Mrs S Sinha





REGISTERED OFFICE: 10 Parkgate Close
Kingston Upon Thames
Surrrey
KT2 7LU





REGISTERED NUMBER: 08097764 (England and Wales)





ACCOUNTANTS: All Rohit Accounting Ltd
115 Northumberland Road
North Harrow
Middlesex
HA2 7RB

LITTLESTARS DAY NURSERY (UK) LTD (REGISTERED NUMBER: 08097764)

Balance Sheet
31 March 2017

2017 2016
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 180,206 193,826

CURRENT ASSETS
Debtors 5 39,656 56,440
Cash at bank and in hand 99,047 166,803
138,703 223,243
CREDITORS
Amounts falling due within one year 6 188,511 368,051
NET CURRENT LIABILITIES (49,808 ) (144,808 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

130,398

49,018

CREDITORS
Amounts falling due after more than one
year

7

105,919

114,680
NET ASSETS/(LIABILITIES) 24,479 (65,662 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 24,379 (65,762 )
SHAREHOLDERS' FUNDS 24,479 (65,662 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2017 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.

LITTLESTARS DAY NURSERY (UK) LTD (REGISTERED NUMBER: 08097764)

Balance Sheet - continued
31 March 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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

The financial statements were approved by the Board of Directors on 7 November 2017 and were signed on its behalf
by:




Dr V N P Sinha - Director



Mrs S Sinha - Director


LITTLESTARS DAY NURSERY (UK) LTD (REGISTERED NUMBER: 08097764)

Notes to the Financial Statements
for the Year Ended 31 March 2017


1. STATUTORY INFORMATION

Littlestars Day Nursery (UK) Ltd is a private company, limited by shares , registered in England and Wales. 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 1% straight line on cost
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

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 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.

Going concern
On the basis the directors are satisfied that the company can meet its obligation as and when they fall due and
that the company has sufficient support from its creditors/shareholders, the accounts are prepared on a going
concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 .

LITTLESTARS DAY NURSERY (UK) LTD (REGISTERED NUMBER: 08097764)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2017


4. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 April 2016 55,000 266,000 14,868 335,868
Additions - 22,126 5,180 27,306
At 31 March 2017 55,000 288,126 20,048 363,174
DEPRECIATION
At 1 April 2016 11,000 124,604 6,438 142,042
Charge for year 5,500 32,704 2,722 40,926
At 31 March 2017 16,500 157,308 9,160 182,968
NET BOOK VALUE
At 31 March 2017 38,500 130,818 10,888 180,206
At 31 March 2016 44,000 141,396 8,430 193,826

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Other debtors 39,656 56,440

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade creditors 4,379 4,390
Social security and other taxes 1,843 2,753
Other creditors 13,944 10,059
Directors' current accounts 168,345 350,849
188,511 368,051

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2017 2016
£    £   
Bank loans - 1-2 years 21,184 22,936
Bank loans - 2-5 years 84,735 91,744
105,919 114,680

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £10,000 were paid to the directors .

A company in which Dr VNP Sinha and Mrs S Sinha are shareholders. During the year Dr VNP Sinha, director
of the company provided loans to the company. The amount due to related party at te balance sheet date was
£168,345 (2016: £350,849).

LITTLESTARS DAY NURSERY (UK) LTD (REGISTERED NUMBER: 08097764)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2017


9. FIRST YEAR ADOPTION

This is the first year that the company has presented financial statements under FRS102. The last financial
statements under existing UK GAAP were for the year ended 31 March 2016.The date of transition to FRS 102
was 1 April 2016. There have been no impact of this transition on the figures included in the financial
statements.