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Registered number: 13448316
Hillside Children's Day Nursery (Stoke) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 13448316
30 June 2023 30 June 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 59,996 89,994
Tangible Assets 5 338,845 292,298
398,841 382,292
CURRENT ASSETS
Cash at bank and in hand 38,525 54,425
38,525 54,425
Creditors: Amounts Falling Due Within One Year 6 (144,415 ) (157,817 )
NET CURRENT ASSETS (LIABILITIES) (105,890 ) (103,392 )
TOTAL ASSETS LESS CURRENT LIABILITIES 292,951 278,900
Creditors: Amounts Falling Due After More Than One Year 7 (298,589 ) (261,770 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,500 ) -
NET (LIABILITIES)/ASSETS (14,138 ) 17,130
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (14,238 ) 17,030
SHAREHOLDERS' FUNDS (14,138) 17,130
Page 1
Page 2
For the year ending 30 June 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 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
Mrs L A Wagg
Director
24/11/2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hillside Children's Day Nursery (Stoke) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13448316 . The registered office is Stapeley House London Road, Stapeley, Nantwich, Cheshire, CW5 7JW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.The directors have agreed to continue to support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of childrens day nursery services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 4 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 Nil
Motor Vehicles 25% Net book value (NBV)
Fixtures & Fittings 25% NBV
Computer Equipment 33% straight line
The directors consider that the residual value of the property equates to the cost, therefore there is a depreciation charge of £nil in the current period.
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2.6. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:
Cash at bank and in hand
This comprises cash at bank and in hand.
Loans
Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.8. 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 years 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 assets reflect 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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2.9. 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 as follows: 18 (2022: 17)
18 17
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 119,992
As at 30 June 2023 119,992
Amortisation
As at 1 July 2022 29,998
Provided during the period 29,998
As at 30 June 2023 59,996
Net Book Value
As at 30 June 2023 59,996
As at 1 July 2022 89,994
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5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 256,515 10,346 35,817 1,741 304,419
Additions - 73,938 5,689 - 79,627
Disposals - (7,000 ) - - (7,000 )
As at 30 June 2023 256,515 77,284 41,506 1,741 377,046
Depreciation
As at 1 July 2022 - 2,587 8,954 580 12,121
Provided during the period - 19,111 8,138 581 27,830
Disposals - (1,750 ) - - (1,750 )
As at 30 June 2023 - 19,948 17,092 1,161 38,201
Net Book Value
As at 30 June 2023 256,515 57,336 24,414 580 338,845
As at 1 July 2022 256,515 7,759 26,863 1,161 292,298
6. Creditors: Amounts Falling Due Within One Year
30 June 2023 30 June 2022
£ £
Net obligations under finance leases 9,660 1,454
Bank loans and overdrafts 14,992 14,292
Corporation tax - 7,000
Other taxes and social security 2,235 1,853
Net wages 19,676 16,611
Other creditors 43 -
Accruals and deferred income 5,977 5,017
Directors' loan accounts 31,249 55,900
Amounts owed to associates 60,583 55,690
144,415 157,817
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7. Creditors: Amounts Falling Due After More Than One Year
30 June 2023 30 June 2022
£ £
Net obligations under finance leases 53,952 2,142
Bank loans 244,637 259,628
298,589 261,770
Of the creditors falling due after more than one year the following amounts are due after more than five years.
30 June 2023 30 June 2022
£ £
Bank loans 176,957 195,110
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by fixed and floating charges.
30 June 2023 30 June 2022
£ £
Net obligations under finance leases 63,612 3,596
Bank loans and overdrafts 259,628 273,920
9. Obligations Under Finance Leases
30 June 2023 30 June 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,660 1,454
Later than one year and not later than five years 53,952 2,142
63,612 3,596
63,612 3,596
10. Share Capital
30 June 2023 30 June 2022
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
Mr C Wagg and Mrs L Wagg have given personal guarantees in respect of bank loans included in creditors.Included in other creditors is an interest free loan from Little Explorers Day Nursery Limited of £49,166 (2022, £48,500), a company in which Mr C Wagg, Mrs L Wagg and Miss L England are directors and shareholders. Included in other creditors is an interest free loan from Blythe Bridge Day Nursery Limited of £11,417 (2022, £7,190), a company in which Mr C Wagg and Mrs L Wagg are directors and shareholders.
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