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REGISTERED NUMBER: 08097764 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2019

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 2019










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 2019







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 2019

2019 2018
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 132,469 155,165

CURRENT ASSETS
Debtors 5 20,000 28,741
Cash at bank and in hand 234,869 138,555
254,869 167,296
CREDITORS
Amounts falling due within one year 6 42,540 99,079
NET CURRENT ASSETS 212,329 68,217
TOTAL ASSETS LESS CURRENT
LIABILITIES

344,798

223,382

CREDITORS
Amounts falling due after more than one
year

7

89,995

97,922
NET ASSETS 254,803 125,460

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 254,703 125,360
SHAREHOLDERS' FUNDS 254,803 125,460

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2019 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 2019


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 20 September 2019 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 2019


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 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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.

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.

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

Notes to the Financial Statements - continued
for the Year Ended 31 March 2019


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2018 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 April 2018 55,000 299,126 20,048 374,174
Additions - 9,046 - 9,046
At 31 March 2019 55,000 308,172 20,048 383,220
DEPRECIATION
At 1 April 2018 22,000 185,672 11,337 219,009
Charge for year 5,500 24,500 1,742 31,742
At 31 March 2019 27,500 210,172 13,079 250,751
NET BOOK VALUE
At 31 March 2019 27,500 98,000 6,969 132,469
At 31 March 2018 33,000 113,454 8,711 155,165

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Other debtors 20,000 28,741

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Trade creditors - 3,701
Tax 35,663 8,256
Social security and other taxes 2,079 3,393
Other creditors 4,391 5,131
Directors' current accounts 407 78,598
42,540 99,079

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2019 2018
£    £   
Bank loans - 1-2 years 17,999 19,584
Bank loans - 2-5 years 71,996 78,338
89,995 97,922