IRIS Accounts Production v23.2.0.158 07176995 director 1.4.22 31.3.23 31.3.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh071769952022-03-31071769952023-03-31071769952022-04-012023-03-31071769952021-03-31071769952021-04-012022-03-31071769952022-03-3107176995ns10:Originalns15:EnglandWales2022-04-012023-03-3107176995ns14:PoundSterlingns10:Original2022-04-012023-03-3107176995ns10:Originalns10:Director12022-04-012023-03-3107176995ns10:Original2022-04-012023-03-3107176995ns10:Original2023-03-3107176995ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3107176995ns10:Originalns10:SmallEntities2022-04-012023-03-3107176995ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3107176995ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3107176995ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3107176995ns10:Originalns10:FullAccounts2022-04-012023-03-3107176995ns10:Originalns10:RegisteredOffice2022-04-012023-03-3107176995ns10:Original2022-03-3107176995ns10:Originalns5:CurrentFinancialInstruments2023-03-3107176995ns10:Originalns5:CurrentFinancialInstruments2022-03-3107176995ns5:ShareCapitalns10:Original2023-03-3107176995ns5:ShareCapitalns10:Original2022-03-3107176995ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3107176995ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3107176995ns10:Originalns5:FurnitureFittings2022-04-012023-03-3107176995ns10:Original2021-04-012022-03-3107176995ns10:Originalns5:FurnitureFittings2022-03-3107176995ns10:Originalns5:FurnitureFittings2023-03-3107176995ns10:Originalns5:FurnitureFittings2022-03-3107176995ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3107176995ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-31
REGISTERED NUMBER: 07176995 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

FIRST STEPS PLAYGROUPS (CARDIFF) LIMITED

FIRST STEPS PLAYGROUPS (CARDIFF) LIMITED (REGISTERED NUMBER: 07176995)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FIRST STEPS PLAYGROUPS (CARDIFF) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Mrs L E Evans





REGISTERED OFFICE: Treetops
Romilly Park Road
Barry
Vale of Glamorgan
CF62 6RN





REGISTERED NUMBER: 07176995 (England and Wales)





ACCOUNTANTS: Graham Paul Limited
Court House
Court Road
Bridgend
CF31 1BE

FIRST STEPS PLAYGROUPS (CARDIFF) LIMITED (REGISTERED NUMBER: 07176995)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,757 575

CURRENT ASSETS
Debtors 5 13,591 12,882
Cash at bank and in hand 12,943 6,049
26,534 18,931
CREDITORS
Amounts falling due within one year 6 29,214 19,042
NET CURRENT LIABILITIES (2,680 ) (111 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

77

464

PROVISIONS FOR LIABILITIES - 109
NET ASSETS 77 355

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 76 354
SHAREHOLDERS' FUNDS 77 355

FIRST STEPS PLAYGROUPS (CARDIFF) LIMITED (REGISTERED NUMBER: 07176995)

BALANCE SHEET - continued
31 MARCH 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 16 October 2023 and were signed by:





Mrs L E Evans - Director


FIRST STEPS PLAYGROUPS (CARDIFF) LIMITED (REGISTERED NUMBER: 07176995)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

First Steps Playgroups (Cardiff) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

At the year end the company has net current liabilities of £21,296. The director has expressed their continued support of the company so the accounts have been prepared on the going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable of services provided in the year. Income is recognised when the services have been provided and the right to consideration earned. Income received in advance for future periods is deferred and released in the period to which it relates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost, 25% on cost and 10% on cost

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.

Pension costs and other post-retirement benefits
The company operates an auto enrolment pension scheme. Contributions payable to the pension scheme are charged to the income statement in the period to which they relate.

FIRST STEPS PLAYGROUPS (CARDIFF) LIMITED (REGISTERED NUMBER: 07176995)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 18 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2022 14,556
Additions 2,719
At 31 March 2023 17,275
DEPRECIATION
At 1 April 2022 13,981
Charge for year 537
At 31 March 2023 14,518
NET BOOK VALUE
At 31 March 2023 2,757
At 31 March 2022 575

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Sundry debtors 510 510
PAYE repayable 3,116 -
Inter-company loan 7,284 10,425
Corporation tax repayable 1,968 1,947
Prepayments 713 -
13,591 12,882

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Directors' loan account 15,844 12,883
Accruals 13,370 6,159
29,214 19,042

7. RELATED PARTY DISCLOSURES

At year end, an amount of £7,284 (2022: £10,425) was due from a connected party. This amount is repayable on demand.