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REGISTERED NUMBER: 11784684 (England and Wales)















THE YELLOW DOOR DAY NURSERY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






THE YELLOW DOOR DAY NURSERY LIMITED (REGISTERED NUMBER: 11784684)

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


THE YELLOW DOOR DAY NURSERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Mrs M Williams





REGISTERED OFFICE: 57 High Street
Hyde
SK14 2PU





REGISTERED NUMBER: 11784684 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

THE YELLOW DOOR DAY NURSERY LIMITED (REGISTERED NUMBER: 11784684)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 66,474 25,788

CURRENT ASSETS
Debtors 5 24,441 30,257
Cash at bank and in hand 128,018 57,374
152,459 87,631
CREDITORS
Amounts falling due within one year 6 78,329 79,019
NET CURRENT ASSETS 74,130 8,612
TOTAL ASSETS LESS CURRENT
LIABILITIES

140,604

34,400

CREDITORS
Amounts falling due after more than one
year

7

13,740

16,869
NET ASSETS 126,864 17,531

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 126,863 17,530
SHAREHOLDERS' FUNDS 126,864 17,531

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 YELLOW DOOR DAY NURSERY LIMITED (REGISTERED NUMBER: 11784684)

BALANCE SHEET - continued
31 MARCH 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 October 2023 and were signed by:





Mrs M Williams - Director


THE YELLOW DOOR DAY NURSERY LIMITED (REGISTERED NUMBER: 11784684)

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


1. STATUTORY INFORMATION

The Yellow Door Day Nursery 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.

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.

The financial statements are presented in Sterling (£).

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue 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.

Fixtures & Fittings - 20% Straight Line
Plant & Machinery - 25% Straight Line
Property Improvements - 15% Reducing Balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

THE YELLOW DOOR DAY NURSERY LIMITED (REGISTERED NUMBER: 11784684)

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


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2022 35,960 754 36,714
Additions 56,355 110 56,465
At 31 March 2023 92,315 864 93,179
DEPRECIATION
At 1 April 2022 10,631 295 10,926
Charge for year 15,646 133 15,779
At 31 March 2023 26,277 428 26,705
NET BOOK VALUE
At 31 March 2023 66,038 436 66,474
At 31 March 2022 25,329 459 25,788

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 13,858 24,859
Other debtors 10,583 5,398
24,441 30,257

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,788 4,789
Taxation and social security 19,521 3,878
Other creditors 54,020 70,352
78,329 79,019

THE YELLOW DOOR DAY NURSERY LIMITED (REGISTERED NUMBER: 11784684)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 13,740 16,869

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 18,528 21,658

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary Share £1 1 1

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs M Williams.