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Company Registration No. 13945483 (England and Wales)
BRYNMENYN DAY NURSERY LTD Unaudited accounts for the year ended 31 March 2023
BRYNMENYN DAY NURSERY LTD Unaudited accounts Contents
Page
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BRYNMENYN DAY NURSERY LTD Company Information for the year ended 31 March 2023
Director
Lauren Elizabeth Simms
Company Number
13945483 (England and Wales)
Registered Office
28 RUSHFIELD GARDENS BRIDGEND CF31 1DE WALES
Accountants
Richlands Accountancy Ltd Richlands Maesteg Road Tondu Bridgend CF32 9BT
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BRYNMENYN DAY NURSERY LTD Statement of financial position as at 31 March 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
2,744 
Current assets
Debtors
1,240 
Cash at bank and in hand
6,591 
7,831 
Creditors: amounts falling due within one year
(17,832)
Net current liabilities
(10,001)
Net liabilities
(7,257)
Capital and reserves
Called up share capital
100 
Profit and loss account
(7,357)
Shareholders' funds
(7,257)
For the year ending 31 March 2023 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 November 2023 and were signed on its behalf by
Lauren Elizabeth Simms Director Company Registration No. 13945483
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BRYNMENYN DAY NURSERY LTD Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
BRYNMENYN DAY NURSERY LTD is a private company, limited by shares, registered in England and Wales, registration number 13945483. The registered office is 28 RUSHFIELD GARDENS, BRIDGEND, CF31 1DE, WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
- 
- 
- 
- 
Additions
1,251 
1,660 
748 
3,659 
At 31 March 2023
1,251 
1,660 
748 
3,659 
Depreciation
Charge for the year
313 
415 
187 
915 
At 31 March 2023
313 
415 
187 
915 
Net book value
At 31 March 2023
938 
1,245 
561 
2,744 
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BRYNMENYN DAY NURSERY LTD Notes to the Accounts for the year ended 31 March 2023
5
Debtors
2023 
£ 
Amounts falling due within one year
Trade debtors
1,240 
6
Creditors: amounts falling due within one year
2023 
£ 
Trade creditors
350 
Taxes and social security
81 
Other creditors
3,217 
Loans from directors
14,184 
17,832 
7
Share capital
2023 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
8
Average number of employees
During the year the average number of employees was 3.
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