Registered number
11797365
Roseland Childcare Limited
Filleted Accounts
31 January 2023
Roseland Childcare Limited
Registered number: 11797365
Balance Sheet
as at 31 January 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 6,020 6,207
Current assets
Debtors 4 19,782 12,950
Cash at bank and in hand 2,130 4,267
21,912 17,217
Creditors: amounts falling due within one year 5 (15,216) (10,062)
Net current assets 6,696 7,155
Total assets less current liabilities 12,716 13,362
Creditors: amounts falling due after more than one year 6 (12,555) (14,864)
Net assets/(liabilities) 161 (1,502)
Capital and reserves
Called up share capital 1 1
Profit and loss account 160 (1,503)
Shareholders' funds 161 (1,502)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ms Tara Roseland Garmston
Director
Approved by the board on 12 September 2023
Roseland Childcare Limited
Notes to the Accounts
for the year ended 31 January 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the service.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost of each asset using the reducing balance method, as follows:
Leasehold land and buildings 20%
Plant and machinery 20%
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 11 8
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 February 2022 1,944 11,164 13,108
Additions - 1,623 1,623
At 31 January 2023 1,944 12,787 14,731
Depreciation
At 1 February 2022 700 6,201 6,901
Charge for the year 249 1,561 1,810
At 31 January 2023 949 7,762 8,711
Net book value
At 31 January 2023 995 5,025 6,020
At 31 January 2022 1,244 4,963 6,207
4 Debtors 2023 2022
£ £
Trade debtors 9,871 -
Other debtors 9,911 12,950
19,782 12,950
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 3,668 4,741
Taxation and social security costs 6,039 389
Other creditors 5,509 4,932
15,216 10,062
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 12,555 14,864
7 Other information
Roseland Childcare Limited is a private company limited by shares and incorporated in England. Its registered office is:
1 Lombard Street
Barry
Vale of Glamorgan
CF62 8DP
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