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Registered Number: 08113225
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 June 2023

for

BIZZI DAY NURSERIES LIMITED

Directors Maria Williams
Mrs Helen Norman
Registered Number 08113225
Registered Office 30 Bocum Park
Old Field Road Pencoed
Bridgend
Mid Glamorgan
CF35 5LJ
Accountants T J English Limited
Chartered Certified Accountants
7 Llantrisant Road
Pontyclun
Rhondda Cynon Taff
CF72 9DP
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 4   5,450 
Tangible fixed assets 5 17,345    13,206 
17,345    18,656 
Current assets      
Stocks 6 500    500 
Debtors 7 78,369    22,365 
Cash at bank and in hand 69,746    111,748 
148,615    134,613 
Creditors: amount falling due within one year 8 (162,204)   (149,072)
Net current liabilities (13,589)   (14,459)
 
Total assets less current liabilities 3,756    4,197 
Provisions for liabilities 9 (3,065)   (2,227)
Net assets 691    1,970 
 

Capital and reserves
     
Called up share capital 10 100    100 
Profit and loss account 591    1,870 
Shareholder's funds 691    1,970 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 15 November 2023 and were signed on its behalf by:


-------------------------------
Maria Williams
Director
-------------------------------
Mrs Helen Norman
Director
2
General Information
Bizzi Day Nurseries Limited is a private company, limited by shares, registered in England and Wales, registration number 08113225, registration address 30 Bocum Park, Old Field Road Pencoed, Bridgend, Mid Glamorgan, CF35 5LJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings Over the Life of the Lease Straight Line
Plant and Machinery 25% Straight Line
Fixtures and Fittings 20% Straight Line
Computer Equipment 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 50 (2022 : 53).
3.

Financial commitments, guarantees and contingencies

The total amount of financial commitments not included in the balance sheet is £90,075 (2022 : £117,778).

4.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2022 109,000    109,000 
Additions  
Disposals  
At 30 June 2023 109,000    109,000 
Amortisation
At 01 July 2022 103,550    103,550 
Charge for year 5,450    5,450 
On disposals  
At 30 June 2023 109,000    109,000 
Net book values
At 30 June 2023  
At 30 June 2022 5,450    5,450 


5.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 July 2022 18,409    30,088    19,629    4,119    72,245 
Additions   13,746        13,746 
Disposals        
At 30 June 2023 18,409    43,834    19,629    4,119    85,991 
Depreciation
At 01 July 2022 18,409    17,304    19,628    3,698    59,039 
Charge for year   9,345    1    261    9,607 
On disposals        
At 30 June 2023 18,409    26,649    19,629    3,959    68,646 
Net book values
Closing balance as at 30 June 2023   17,185      160    17,345 
Opening balance as at 01 July 2022   12,784    1    421    13,206 

Included within the net book value of land and buildings above is £Nil (2022 - £Nil) in respect of short leasehold land and buildings.

6.

Stocks

2023
£
  2022
£
Stocks 500    500 
500    500 

7.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 30,284    920 
Other Debtors 48,085    21,445 
78,369    22,365 

8.

Creditors: amount falling due within one year

2023
£
  2022
£
Taxation and Social Security 27,803    15,297 
Other Creditors 134,401    133,775 
162,204    149,072 

9.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 3,065    2,227 
3,065    2,227 

10.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

11.

Advances and Credits



Helen Norman


Maria Williams


Current year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
WrittenOff
£
Waived
£
Carry Forward
£
Helen Norman8,415 7,841 16,256 
Maria Williams8,491 7,961 16,452 
1690615802000032708
Previous year (2022)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
WrittenOff
£
Waived
£
Carry Forward
£
Helen Norman8,415 8,415 
Maria Williams8,491 8,491 
016906000016906
3