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REGISTERED NUMBER: 10230000 (England and Wales)















Unaudited Financial Statements

for the Period 3 February 2022 to 31 March 2023

for

Once Upon A Time Children's Day Nursery
Limited

Once Upon A Time Children's Day Nursery
Limited (Registered number: 10230000)






Contents of the Financial Statements
for the Period 3 February 2022 to 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Once Upon A Time Children's Day Nursery
Limited

Company Information
for the Period 3 February 2022 to 31 March 2023







DIRECTORS: Mr P Wilkinson
Mr L Moore





REGISTERED OFFICE: Suite 4, Bloxam Court
Corporation Street
Rugby
CV21 2DU





REGISTERED NUMBER: 10230000 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chartered Accountants
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN

Once Upon A Time Children's Day Nursery
Limited (Registered number: 10230000)

Balance Sheet
31 March 2023

31.3.23 2.2.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 24,390 26,624

CURRENT ASSETS
Debtors 5 79,865 63,738
Cash at bank 48,622 22,012
128,487 85,750
CREDITORS
Amounts falling due within one year 6 (116,969 ) (130,423 )
NET CURRENT ASSETS/(LIABILITIES) 11,518 (44,673 )
TOTAL ASSETS LESS CURRENT LIABILITIES 35,908 (18,049 )

CREDITORS
Amounts falling due after more than one year 7 (26,470 ) (39,560 )

PROVISIONS FOR LIABILITIES (3,036 ) -
NET ASSETS/(LIABILITIES) 6,402 (57,609 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 6,401 (57,610 )
6,402 (57,609 )

Once Upon A Time Children's Day Nursery
Limited (Registered number: 10230000)

Balance Sheet - continued
31 March 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 February 2024 and were signed on its behalf by:





Mr L Moore - Director


Once Upon A Time Children's Day Nursery
Limited (Registered number: 10230000)

Notes to the Financial Statements
for the Period 3 February 2022 to 31 March 2023

1. STATUTORY INFORMATION

Once Upon A Time Children's Day Nursery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 15% on reducing balance
Computer equipment - 25% on cost

Financial instruments
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Once Upon A Time Children's Day Nursery
Limited (Registered number: 10230000)

Notes to the Financial Statements - continued
for the Period 3 February 2022 to 31 March 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 15 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 3 February 2022 45,432
Additions 2,992
At 31 March 2023 48,424
DEPRECIATION
At 3 February 2022 18,808
Charge for period 5,226
At 31 March 2023 24,034
NET BOOK VALUE
At 31 March 2023 24,390
At 2 February 2022 26,624

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 2.2.22
£    £   
Trade debtors 1,288 -
Amounts owed by group undertakings 78,183 -
Other debtors 394 63,738
79,865 63,738

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 2.2.22
£    £   
Bank loans and overdrafts 9,970 8,750
Trade creditors 35,681 -
Amounts owed to group undertakings 3,804 -
Taxation and social security 23,604 6,028
Other creditors 43,910 115,645
116,969 130,423

Once Upon A Time Children's Day Nursery
Limited (Registered number: 10230000)

Notes to the Financial Statements - continued
for the Period 3 February 2022 to 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 2.2.22
£    £   
Bank loans 26,470 39,560

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.23 2.2.22
£    £   
Within one year 27,000 27,000
Between one and five years 68,625 99,814
95,625 126,814

9. RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed money by and owed money to companies under common control. The balances are unsecured, interest free and repayable on demand. At 31 March 2023 the balances owed by or to companies were as follows:


Name of entity
Amount owed to
the company

Amount owed by
the company
Nursery Elite Ltd - 78,183
Little Tots Day Nursery Ltd 3,804 -
3,804 78,183

10. ULTIMATE CONTROLLING PARTY

There is no single ultimate controlling party.