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REGISTERED NUMBER: 08858986 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 MARCH 2023

FOR

BOO BOO'S DAY NURSERY LIMITED

BOO BOO'S DAY NURSERY LIMITED (REGISTERED NUMBER: 08858986)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 28 March 2023










Page

Report of the Accountants 1

Balance Sheet 2

Notes to the Financial Statements 4


BOO BOO'S DAY NURSERY LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
BOO BOO'S DAY NURSERY LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of the company, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of the company and state those matters that we have agreed to state to the Board of Directors of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of the company. You consider that the company is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Fortus North Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU


5 October 2023

BOO BOO'S DAY NURSERY LIMITED (REGISTERED NUMBER: 08858986)

BALANCE SHEET
28 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,640 1,929

CURRENT ASSETS
Debtors 5 48,997 47,209
Cash at bank 1,948 1,376
50,945 48,585
CREDITORS
Amounts falling due within one year 6 47,602 27,890
NET CURRENT ASSETS 3,343 20,695
TOTAL ASSETS LESS CURRENT LIABILITIES 4,983 22,624

CREDITORS
Amounts falling due after more than
one year

7

13,000

25,676
NET LIABILITIES (8,017 ) (3,052 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (8,117 ) (3,152 )
SHAREHOLDERS' FUNDS (8,017 ) (3,052 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 28 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.

BOO BOO'S DAY NURSERY LIMITED (REGISTERED NUMBER: 08858986)

BALANCE SHEET - continued
28 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 October 2023 and were signed by:





Mrs B Boocock - Director


BOO BOO'S DAY NURSERY LIMITED (REGISTERED NUMBER: 08858986)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 28 March 2023


1. STATUTORY INFORMATION

BOO BOO'S DAY NURSERY LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08858986

Registered office: Equinox House
Clifton Park Avenue
Shipton Road
York
North Yorkshire
YO30 5PA

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.

Going concern
The directors have considered the impact of the lack of working capital in relation to their assessment of going concern and in their opinion have taken all reasonable steps to mitigate negative factors. As at the point of authorising the accounts, and for the foreseeable future, the directors consider the going concern assumption to still be appropriate. The directors acknowledge that given the currently rapidly changing business and social environment, there are likely to be significant unknown factors which may present themselves. Such factors are considered by the directors to represent a general inherent level of risk in relation to the going concern assumption albeit not quantifiable at this time.

Turnover
Turnover is measured at the fair value of the consideration received or receivable in the course of providing childcare services in a nursery capacity.

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

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

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.

Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months
or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

BOO BOO'S DAY NURSERY LIMITED (REGISTERED NUMBER: 08858986)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 28 March 2023


3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 29 March 2022
and 28 March 2023 7,500
DEPRECIATION
At 29 March 2022 5,571
Charge for year 289
At 28 March 2023 5,860
NET BOOK VALUE
At 28 March 2023 1,640
At 28 March 2022 1,929

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,218 2,628
Other debtors 46,779 44,581
48,997 47,209

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 13,076 -
Trade creditors - 1,400
Taxation and social security 31,834 24,495
Other creditors 2,692 1,995
47,602 27,890

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 13,000 25,676

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100

BOO BOO'S DAY NURSERY LIMITED (REGISTERED NUMBER: 08858986)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 28 March 2023


9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 March 2023 and 28 March 2022:

2023 2022
£    £   
Mrs B Boocock
Balance outstanding at start of year 44,581 49,510
Amounts advanced 31,713 45,298
Amounts repaid (29,516 ) (50,227 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 46,778 44,581