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REGISTERED NUMBER: 12473557 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2023

FOR

LITTLE PEANUTS DAY NURSERY LIMITED

LITTLE PEANUTS DAY NURSERY LIMITED (REGISTERED NUMBER: 12473557)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LITTLE PEANUTS DAY NURSERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28TH FEBRUARY 2023







DIRECTORS: Ms L Fox
G Stasiulevicuis





REGISTERED OFFICE: 3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED





REGISTERED NUMBER: 12473557 (England and Wales)





ACCOUNTANTS: CGA
Chartered Certified Accountants
3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED

LITTLE PEANUTS DAY NURSERY LIMITED (REGISTERED NUMBER: 12473557)

BALANCE SHEET
28TH FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,448 24,019

CURRENT ASSETS
Debtors 5 42,279 35,734
Cash at bank 26,411 9,503
68,690 45,237
CREDITORS
Amounts falling due within one year 6 252,709 80,942
NET CURRENT LIABILITIES (184,019 ) (35,705 )
TOTAL ASSETS LESS CURRENT LIABILITIES (163,571 ) (11,686 )

CREDITORS
Amounts falling due after more than one year 7 58,152 156,413
NET LIABILITIES (221,723 ) (168,099 )

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings (221,923 ) (168,299 )
SHAREHOLDERS' FUNDS (221,723 ) (168,099 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th November 2023 and were signed on its behalf by:





G Stasiulevicuis - Director


LITTLE PEANUTS DAY NURSERY LIMITED (REGISTERED NUMBER: 12473557)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2023

1. STATUTORY INFORMATION

Little Peanuts 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered stated net of discounts. The company is not registered for VAT.

Income is recognised when the service has been delivered to customers.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 25% on reducing balance

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 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.

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.

Going concern
Despite the company showing net liabilities, the financial statements have been prepared on a going concern basis. The director will continue to support the company for a period in excess of twelve months from the date of approval of these financial statements.

Government grants
Business recovery grant income for which there are no future performance-related conditions are recognised as income in the period in which it become receivable.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2022 - 14 ) .

LITTLE PEANUTS DAY NURSERY LIMITED (REGISTERED NUMBER: 12473557)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1st March 2022 17,592 16,501 34,093
Additions - 900 900
At 28th February 2023 17,592 17,401 34,993
DEPRECIATION
At 1st March 2022 3,518 6,556 10,074
Charge for year 1,760 2,711 4,471
At 28th February 2023 5,278 9,267 14,545
NET BOOK VALUE
At 28th February 2023 12,314 8,134 20,448
At 28th February 2022 14,074 9,945 24,019

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 21,511 16,240
Other debtors 20,768 19,494
42,279 35,734

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 88,517 7,230
Taxation and social security 82,214 27,171
Other creditors 81,978 46,541
252,709 80,942

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 58,152 156,413

8. RELATED PARTY DISCLOSURES

Key Management
At the balance sheet date, the company owed £58,152 (2022: £156,413) to members of key management personnel. No interest has been charged to the company in respect of this loan which is presented within creditors due in over one year.