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Registered number: 4758670
Tiny Teddies Day Nursery Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 4758670
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,400 2,800
Tangible Assets 5 604,022 606,099
Investments 6 110,000 110,000
715,422 718,899
CURRENT ASSETS
Debtors 7 261,986 198,099
Cash at bank and in hand 325,666 428,946
587,652 627,045
Creditors: Amounts Falling Due Within One Year 8 (134,970 ) (247,656 )
NET CURRENT ASSETS (LIABILITIES) 452,682 379,389
TOTAL ASSETS LESS CURRENT LIABILITIES 1,168,104 1,098,288
Creditors: Amounts Falling Due After More Than One Year 9 (694,927 ) (632,041 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,107 ) (9,107 )
NET ASSETS 464,070 457,140
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 463,970 457,040
SHAREHOLDERS' FUNDS 464,070 457,140
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For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Anthony Ingram
Director
7th November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Tiny Teddies Day Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 4758670 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not depreciated
Leasehold 10% on cost
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 56 (2021: 53)
56 53
4. Intangible Assets
Other
£
Cost
As at 1 December 2021 14,000
As at 30 November 2022 14,000
Amortisation
As at 1 December 2021 11,200
Provided during the period 1,400
As at 30 November 2022 12,600
Net Book Value
As at 30 November 2022 1,400
As at 1 December 2021 2,800
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Total
£ £ £ £
Cost
As at 1 December 2021 592,253 12,300 153,849 758,402
As at 30 November 2022 592,253 12,300 153,849 758,402
...CONTINUED
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Depreciation
As at 1 December 2021 - 12,300 140,003 152,303
Provided during the period - - 2,077 2,077
As at 30 November 2022 - 12,300 142,080 154,380
Net Book Value
As at 30 November 2022 592,253 - 11,769 604,022
As at 1 December 2021 592,253 - 13,846 606,099
6. Investments
Unlisted
£
Cost
As at 1 December 2021 110,000
As at 30 November 2022 110,000
Provision
As at 1 December 2021 -
As at 30 November 2022 -
Net Book Value
As at 30 November 2022 110,000
As at 1 December 2021 110,000
7. Debtors
2022 2021
£ £
Due within one year
Trade debtors 89,946 26,059
Other debtors 172,040 172,040
261,986 198,099
8. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors - 825
Bank loans and overdrafts 37,689 37,689
Corporation tax 25,432 64,615
Other taxes and social security 6,019 4,588
Other creditors 65,830 139,939
134,970 247,656
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9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 339,977 339,977
Amounts owed to group undertakings 354,950 292,064
694,927 632,041
10. Secured Creditors
Of the creditors the following amounts are secured.
2022 2021
£ £
Bank loans and overdrafts 377,666 377,666
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Ingram Holdings Limited incorporated in England & Wales.
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