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Company Registration No. 09624818 (England and Wales)
BLUE JAY NURSERY LIMITED Unaudited accounts for the year ended 31 March 2023
BLUE JAY NURSERY LIMITED Unaudited accounts Contents
Page
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BLUE JAY NURSERY LIMITED Company Information for the year ended 31 March 2023
Director
Jarrod John Ayling
Company Number
09624818 (England and Wales)
Registered Office
LONGTON HOUSE LONGTON HOUSE LAMBETH WALK LONDON SE11 6LU ENGLAND
Accountants
Himal Bhattrai, FCCA 5 Farm Vale Bexley Kent DA5 1NJ
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BLUE JAY NURSERY LIMITED Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
57,465 
23,726 
Cash at bank and in hand
298,949 
253,714 
356,414 
277,440 
Creditors: amounts falling due within one year
(76,759)
(387,831)
Net current assets/(liabilities)
279,655 
(110,391)
Total assets less current liabilities
279,655 
(110,391)
Creditors: amounts falling due after more than one year
(307,657)
(41,667)
Net liabilities
(28,002)
(152,058)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(28,003)
(152,059)
Shareholders' funds
(28,002)
(152,058)
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 his 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 6 December 2023 and were signed on its behalf by
Jarrod John Ayling Director Company Registration No. 09624818
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BLUE JAY NURSERY LIMITED Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
BLUE JAY NURSERY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09624818. The registered office is LONGTON HOUSE LONGTON HOUSE, LAMBETH WALK, LONDON, SE11 6LU, ENGLAND.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. 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 method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Going concern
Company's negative reserve resulted from the historical unrealised expenses such as depreciation and amortisation in the past years. Companies performance for last three years is satisfactory and company has adequate resources to continue in operational existence for foreseeable future.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
210,000 
At 31 March 2023
210,000 
Amortisation
At 1 April 2022
210,000 
At 31 March 2023
210,000 
Net book value
At 31 March 2023
- 
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BLUE JAY NURSERY LIMITED Notes to the Accounts for the year ended 31 March 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2022
295,000 
At 31 March 2023
295,000 
Depreciation
At 1 April 2022
295,000 
At 31 March 2023
295,000 
Net book value
At 31 March 2023
- 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
26,488 
- 
Accrued income and prepayments
30,977 
23,726 
57,465 
23,726 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
24,873 
316,852 
Trade creditors
2,683 
1,490 
Taxes and social security
16,586 
4,801 
Other creditors
- 
18,312 
Loans from directors
3,817 
3,576 
Deferred income
28,800 
42,800 
76,759 
387,831 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
307,657 
41,667 
9
Average number of employees
During the year the average number of employees was 28 (2022: 28).
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