IRIS Accounts Production v23.3.0.418 04921861 director 1.4.22 31.3.23 31.3.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049218612022-03-31049218612023-03-31049218612022-04-012023-03-31049218612021-03-31049218612021-04-012022-03-31049218612022-03-3104921861ns10:Originalns15:EnglandWales2022-04-012023-03-3104921861ns14:PoundSterlingns10:Original2022-04-012023-03-3104921861ns10:Originalns10:Director12022-04-012023-03-3104921861ns10:Original2022-04-012023-03-3104921861ns10:Original2023-03-3104921861ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3104921861ns10:Originalns10:SmallEntities2022-04-012023-03-3104921861ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3104921861ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3104921861ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3104921861ns10:Originalns10:FullAccounts2022-04-012023-03-3104921861ns10:Original12022-04-012023-03-3104921861ns10:Originalns10:OrdinaryShareClass12022-04-012023-03-3104921861ns10:CompanySecretary1ns10:Original2022-04-012023-03-3104921861ns10:Originalns10:RegisteredOffice2022-04-012023-03-3104921861ns10:Original2022-03-3104921861ns10:Originalns5:CurrentFinancialInstruments2023-03-3104921861ns10:Originalns5:CurrentFinancialInstruments2022-03-3104921861ns5:ShareCapitalns10:Original2023-03-3104921861ns5:ShareCapitalns10:Original2022-03-3104921861ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3104921861ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3104921861ns10:Originalns5:NetGoodwill2022-04-012023-03-3104921861ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-012023-03-3104921861ns10:Originalns5:LandBuildings2022-04-012023-03-3104921861ns10:Originalns5:PlantMachinery2022-04-012023-03-3104921861ns10:Original2021-04-012022-03-3104921861ns10:Originalns5:NetGoodwill2022-03-3104921861ns10:Originalns5:NetGoodwill2023-03-3104921861ns10:Originalns5:NetGoodwill2022-03-3104921861ns10:Originalns5:LandBuildings2022-03-3104921861ns10:Originalns5:FurnitureFittings2022-03-3104921861ns10:Original2022-03-3104921861ns10:Originalns5:FurnitureFittings2022-04-012023-03-3104921861ns10:Originalns5:LandBuildings2023-03-3104921861ns10:Originalns5:FurnitureFittings2023-03-3104921861ns10:Originalns5:LandBuildings2022-03-3104921861ns10:Originalns5:FurnitureFittings2022-03-3104921861ns10:Originalns5:DeferredTaxation2022-03-3104921861ns10:Originalns5:DeferredTaxation2023-03-3104921861ns10:Originalns10:OrdinaryShareClass12023-03-31
















FIXBY HOUSE DAY NURSERY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

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


FIXBY HOUSE DAY NURSERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Miss B G Hubbard





SECRETARY: Miss B G Hubbard





REGISTERED OFFICE: The Rydings
Ryburn Lane
Ripponden
Sowerby Bridge
West Yorkshire
HX6 4AQ





REGISTERED NUMBER: 04921861 (England and Wales)





ACCOUNTANTS: Wilkinson and Partners
Chartered Accountants
Fairfax House
6a Mill Field Road
Cottingley Business Park
Bradford
West Yorkshire
BD16 1PY

FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,042 24,542
Tangible assets 5 228,151 236,731
237,193 261,273

CURRENT ASSETS
Stocks 525 500
Cash at bank 22,268 20,694
22,793 21,194
CREDITORS
Amounts falling due within one year 6 55,584 60,844
NET CURRENT LIABILITIES (32,791 ) (39,650 )
TOTAL ASSETS LESS CURRENT LIABILITIES 204,402 221,623

PROVISIONS FOR LIABILITIES 7 2,598 3,051
NET ASSETS 201,804 218,572

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 201,802 218,570
SHAREHOLDERS' FUNDS 201,804 218,572

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.

FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

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 16 November 2023 and were signed by:





Miss B G Hubbard - Director


FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

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


1. STATUTORY INFORMATION

Fixby House Day 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.

In accordance with Section 444 of the Companies Act 2006, the Directors Report has not been delivered.

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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

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


2. ACCOUNTING POLICIES - continued
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 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 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 310,000
AMORTISATION
At 1 April 2022 285,458
Amortisation for year 15,500
At 31 March 2023 300,958
NET BOOK VALUE
At 31 March 2023 9,042
At 31 March 2022 24,542

FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

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


5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 April 2022
and 31 March 2023 302,856 40,173 343,029
DEPRECIATION
At 1 April 2022 82,942 23,356 106,298
Charge for year 6,057 2,523 8,580
At 31 March 2023 88,999 25,879 114,878
NET BOOK VALUE
At 31 March 2023 213,857 14,294 228,151
At 31 March 2022 219,914 16,817 236,731

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 3,796 -
Tax 6,268 18,403
Social security and other taxes 519 -
Other creditors 13,391 281
Directors' current accounts 24,770 33,886
Accrued expenses 6,840 8,274
55,584 60,844

7. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 2,598 3,051

Deferred
tax
£   
Balance at 1 April 2022 3,051
Accelerated capital allowances (453 )
Balance at 31 March 2023 2,598

FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

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


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
2 Ordinary 1.00 2 2