IRIS Accounts Production v23.3.0.418 09494547 director 1.4.22 31.3.23 31.3.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure094945472022-03-31094945472023-03-31094945472022-04-012023-03-31094945472021-03-31094945472021-04-012022-03-31094945472022-03-3109494547ns16:EnglandWales2022-04-012023-03-3109494547ns15:PoundSterling2022-04-012023-03-3109494547ns11:Director12022-04-012023-03-3109494547ns11:PrivateLimitedCompanyLtd2022-04-012023-03-3109494547ns11:SmallEntities2022-04-012023-03-3109494547ns11:AuditExempt-NoAccountantsReport2022-04-012023-03-3109494547ns11:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3109494547ns11:SmallCompaniesRegimeForAccounts2022-04-012023-03-3109494547ns11:AbridgedAccounts2022-04-012023-03-3109494547ns11:OrdinaryShareClass12022-04-012023-03-3109494547ns11:RegisteredOffice2022-04-012023-03-3109494547ns6:CurrentFinancialInstruments2023-03-3109494547ns6:CurrentFinancialInstruments2022-03-3109494547ns6:Non-currentFinancialInstruments2023-03-3109494547ns6:Non-currentFinancialInstruments2022-03-3109494547ns6:ShareCapital2023-03-3109494547ns6:ShareCapital2022-03-3109494547ns6:RetainedEarningsAccumulatedLosses2023-03-3109494547ns6:RetainedEarningsAccumulatedLosses2022-03-3109494547ns6:ShortLeaseholdAssetsns6:LandBuildings2022-04-012023-03-3109494547ns6:PlantMachinery2022-04-012023-03-3109494547ns6:AfterOneYearns6:Non-currentFinancialInstruments2023-03-3109494547ns6:AfterOneYearns6:Non-currentFinancialInstruments2022-03-3109494547ns11:OrdinaryShareClass12023-03-3109494547ns11:Director112022-03-3109494547ns11:Director112021-03-3109494547ns11:Director112022-04-012023-03-3109494547ns11:Director112021-04-012022-03-3109494547ns11:Director112023-03-3109494547ns11:Director112022-03-31
REGISTERED NUMBER: 09494547 (England and Wales)














ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

ALPHA BEARS DAY CARE NURSERY LTD

ALPHA BEARS DAY CARE NURSERY LTD (REGISTERED NUMBER: 09494547)

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










Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


ALPHA BEARS DAY CARE NURSERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Mrs Elena Karsa





REGISTERED OFFICE: 1 The Causeway
Potters Bar
Hertfordshire
EN6 5HB





REGISTERED NUMBER: 09494547 (England and Wales)





ACCOUNTANTS: Michael Filiou Ltd
Chartered Certified Accountants
www.michaelfiliou.com
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS

ALPHA BEARS DAY CARE NURSERY LTD (REGISTERED NUMBER: 09494547)

ABRIDGED STATEMENT OF FINANCIAL POSITION
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 47,910 58,183

CURRENT ASSETS
Debtors 6 145,701 170,357
Cash at bank and in hand 22,545 16,596
168,246 186,953
CREDITORS
Amounts falling due within one year 55,318 35,571
NET CURRENT ASSETS 112,928 151,382
TOTAL ASSETS LESS CURRENT
LIABILITIES

160,838

209,565

CREDITORS
Amounts falling due after more than one
year

(21,984

)

(32,238

)

PROVISIONS FOR LIABILITIES (9,103 ) (11,055 )
NET ASSETS 129,751 166,272

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings 128,751 165,272
SHAREHOLDERS' FUNDS 129,751 166,272

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.

ALPHA BEARS DAY CARE NURSERY LTD (REGISTERED NUMBER: 09494547)

ABRIDGED STATEMENT OF FINANCIAL POSITION - 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 October 2023 and were signed by:





Mrs Elena Karsa - Director


ALPHA BEARS DAY CARE NURSERY LTD (REGISTERED NUMBER: 09494547)

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


1. STATUTORY INFORMATION

Alpha Bears Day Care Nursery 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.

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


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Grant income
Government grants are recognised in the profit and loss in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

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 - 10 years
Plant, fixtures and equipment - 10 years

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

ALPHA BEARS DAY CARE NURSERY LTD (REGISTERED NUMBER: 09494547)

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


3. 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 13 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022 129,176
Additions 2,921
At 31 March 2023 132,097
DEPRECIATION
At 1 April 2022 70,993
Charge for year 13,194
At 31 March 2023 84,187
NET BOOK VALUE
At 31 March 2023 47,910
At 31 March 2022 58,183

6. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other debtors 27,500 27,500

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 Ordinary £1 1,000 1,000

ALPHA BEARS DAY CARE NURSERY LTD (REGISTERED NUMBER: 09494547)

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


8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
Mrs Elena Karsa
Balance outstanding at start of year 50,386 -
Amounts advanced - 50,386
Amounts repaid (20,425 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,961 50,386

As at the balance sheet date, the company was owed £29,961 (2022: £50,386) by the director Mrs Elena Karsa. The director repaid the balance of £29,961 in October 2023.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs Elena Karsa.

The director of the company is the ultimate controlling party by virtue of the fact that she holds 100% of the issued share capital.