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Registered Number: 07516014
England and Wales

 

 

 

CALVERLEY VILLAGE DAY NURSERY LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,478,072    2,482,797 
2,478,072    2,482,797 
Current assets      
Debtors 4 17,965    8,914 
Cash at bank and in hand 75,096    574,690 
93,061    583,604 
Creditors: amount falling due within one year 5 (233,284)   (428,807)
Net current liabilities (140,223)   154,797 
 
Total assets less current liabilities 2,337,849    2,637,594 
Creditors: amount falling due after more than one year 6 (659,818)   (1,144,608)
Provisions for liabilities 7 (9,264)   (10,476)
Net assets 1,668,767    1,482,510 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 1,668,765    1,482,508 
Shareholder's funds 1,668,767    1,482,510 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 28 November 2023 and were signed by:


-------------------------------
Mrs S Jowett
Director
1
General Information
Calverley Village Day Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 07516014, registration address The Old Vicarage , 2 Town Gate, Calverley., Leeds, LS28 5NF.

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)
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
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 statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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 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:
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
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 48 (2022 : 45).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 March 2022 2,466,498    126,734    25,953    2,619,185 
Additions   6,203      6,203 
Disposals      
At 28 February 2023 2,466,498    132,937    25,953    2,625,388 
Depreciation
At 01 March 2022 38,840    73,919    23,629    136,388 
Charge for year   8,604    2,324    10,928 
On disposals      
At 28 February 2023 38,840    82,523    25,953    147,316 
Net book values
Closing balance as at 28 February 2023 2,427,658    50,414      2,478,072 
Opening balance as at 01 March 2022 2,427,658    52,815    2,324    2,482,797 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 17,965    8,914 
17,965    8,914 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts 61,016    61,016 
Taxation and Social Security 157,068    199,519 
Other Creditors 15,200    168,272 
233,284    428,807 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 627,982    1,144,608 
Other Creditors 31,836   
659,818    1,144,608 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 9,264    10,476 
9,264    10,476 

2