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REGISTERED NUMBER: 07283062 (England and Wales)





















ADORABLES DAY NURSERY LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023






ADORABLES DAY NURSERY LTD (REGISTERED NUMBER: 07283062)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


ADORABLES DAY NURSERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTOR: Mrs L Reilly





REGISTERED OFFICE: 22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ





REGISTERED NUMBER: 07283062 (England and Wales)





ACCOUNTANTS: Phipps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ

ADORABLES DAY NURSERY LTD (REGISTERED NUMBER: 07283062)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 58,644 47,466

CURRENT ASSETS
Debtors 5 833 1,398
Cash at bank 150,435 168,529
151,268 169,927
CREDITORS
Amounts falling due within one year 6 33,812 17,717
NET CURRENT ASSETS 117,456 152,210
TOTAL ASSETS LESS CURRENT LIABILITIES 176,100 199,676

PROVISIONS FOR LIABILITIES 9,019 9,019
NET ASSETS 167,081 190,657

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 166,981 190,557
SHAREHOLDERS' FUNDS 167,081 190,657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

ADORABLES DAY NURSERY LTD (REGISTERED NUMBER: 07283062)

BALANCE SHEET - continued
30 JUNE 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 November 2023 and were signed by:





Mrs L Reilly - Director


ADORABLES DAY NURSERY LTD (REGISTERED NUMBER: 07283062)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

Adorables 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 - 15% on reducing balance
Computer equipment - 25% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

ADORABLES DAY NURSERY LTD (REGISTERED NUMBER: 07283062)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


2. ACCOUNTING POLICIES - continued

Debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2022 23,660 30,032 32,294 5,216 91,202
Additions - 28,586 - - 28,586
Disposals - - - (1,657 ) (1,657 )
At 30 June 2023 23,660 58,618 32,294 3,559 118,131
DEPRECIATION
At 1 July 2022 12,334 14,977 14,129 2,296 43,736
Charge for year 1,874 10,274 4,541 719 17,408
Eliminated on disposal - - - (1,657 ) (1,657 )
At 30 June 2023 14,208 25,251 18,670 1,358 59,487
NET BOOK VALUE
At 30 June 2023 9,452 33,367 13,624 2,201 58,644
At 30 June 2022 11,326 15,055 18,165 2,920 47,466

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 856
Other debtors 833 542
833 1,398

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 5,416 15,967
Other creditors 28,396 1,750
33,812 17,717

ADORABLES DAY NURSERY LTD (REGISTERED NUMBER: 07283062)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


7. CALLED UP SHARE CAPITAL

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