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REGISTERED NUMBER: 04598243 (England and Wales)

















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Hill Top Tots Ltd

Hill Top Tots Ltd (Registered number: 04598243)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Hill Top Tots Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mrs N Barlow
Mr P Barlow





SECRETARY: Mr P M Barlow





REGISTERED OFFICE: 30 Pickard Crescent
Richmond
Sheffield
South Yorkshire
S13 8EY





REGISTERED NUMBER: 04598243 (England and Wales)





ACCOUNTANTS: Sutton McGrath Hartley Limited
5 Westbrook Court
Sharrowvale Road
Sheffield
S11 8YZ

Hill Top Tots Ltd (Registered number: 04598243)

Statement of Financial Position
30 November 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 10,056 14,723
10,056 14,723

CURRENT ASSETS
Debtors 6 1,693 1,514
Cash at bank 547,811 599,903
549,504 601,417
CREDITORS
Amounts falling due within one year 7 96,041 98,619
NET CURRENT ASSETS 453,463 502,798
TOTAL ASSETS LESS CURRENT LIABILITIES 463,519 517,521

PROVISIONS FOR LIABILITIES 1,911 2,797
NET ASSETS 461,608 514,724

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 461,508 514,624
SHAREHOLDERS' FUNDS 461,608 514,724

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Hill Top Tots Ltd (Registered number: 04598243)

Statement of Financial Position - continued
30 November 2023


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 12 February 2024 and were signed on its behalf by:





Mrs N Barlow - Director


Hill Top Tots Ltd (Registered number: 04598243)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Hill Top Tots Ltd 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.

Turnover
Turnover represents the value of fees received for child day care services, which are exempt from value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on reducing balance
Fixtures and fittings - 33% on reducing balance
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Hill Top Tots Ltd (Registered number: 04598243)

Notes to the Financial Statements - continued
for the Year Ended 30 November 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 year was 20 (2022 - 19 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 December 2022
and 30 November 2023 30,000
AMORTISATION
At 1 December 2022
and 30 November 2023 30,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£
COST
At 1 December 2022
and 30 November 2023 40,870
DEPRECIATION
At 1 December 2022 26,147
Charge for year 4,667
At 30 November 2023 30,814
NET BOOK VALUE
At 30 November 2023 10,056
At 30 November 2022 14,723

Hill Top Tots Ltd (Registered number: 04598243)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Prepayments 1,693 1,514

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Tax 40,373 43,120
Social security and other taxes 5,782 5,882
Credit Card 1,910 2,036
Directors' current accounts 1,637 1,558
Deferred income 42,774 42,698
Accrued expenses 3,565 3,325
96,041 98,619

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary £1 100 100