2022-08-012023-07-312023-07-31false06293824MUNCHKINS KINDERGARTEN 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MUNCHKINS KINDERGARTEN LIMITED

Registered Number
06293824
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

MUNCHKINS KINDERGARTEN LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

BERESFORD, Rachel Alison

Registered Address

Unit 11, Broadgate House
Westlode Street
Spalding
PE11 2AF

Registered Number

06293824 (England and Wales)
MUNCHKINS KINDERGARTEN LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets518,39915,752
18,39915,752
Current assets
Debtors6,4965,086
Cash at bank and on hand190,971172,009
197,467177,095
Creditors amounts falling due within one year6(30,403)(33,557)
Net current assets (liabilities)167,064143,538
Total assets less current liabilities185,463159,290
Provisions for liabilities7(1,654)(1,654)
Net assets183,809157,636
Capital and reserves
Called up share capital5050
Profit and loss account183,759157,586
Shareholders' funds183,809157,636
The financial statements were approved and authorised for issue by the Director on 8 November 2023, and are signed on its behalf by:
BERESFORD, Rachel Alison
Director
Registered Company No. 06293824
MUNCHKINS KINDERGARTEN LIMITED
Notes to the Financial Statements
for the year ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year2321
5.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 August 2253,33586,2621,00024,505165,102
Additions-8,076--8,076
At 31 July 2353,33594,3381,00024,505173,178
Depreciation and impairment
At 01 August 2248,96277,77240022,216149,350
Charge for year-4,6182006115,429
At 31 July 2348,96282,39060022,827154,779
Net book value
At 31 July 234,37311,9484001,67818,399
At 31 July 224,3738,4906002,28915,752
6.Creditors within one year

2023

2022

££
Trade creditors / trade payables13,22812,370
Taxation and social security15,77119,886
Other creditors1,4041,301
Total30,40333,557
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.
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,6541,654
Total1,6541,654