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REGISTERED NUMBER: 04867795 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Jitterbugs Nurseries Limited

Jitterbugs Nurseries Limited (Registered number: 04867795)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Jitterbugs Nurseries Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: Mrs. E C Bradbury
Mrs. S M Forster
Mr. W H Forster





SECRETARY: Mr. W H Forster





REGISTERED OFFICE: 28 Smithy Lane
Huddersfield
West Yorkshire
HD8 9DE





REGISTERED NUMBER: 04867795 (England and Wales)





ACCOUNTANTS: Crowther Chartered Accountants
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ

Jitterbugs Nurseries Limited (Registered number: 04867795)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 23,000 46,000
Tangible assets 5 272,601 273,539
295,601 319,539

CURRENT ASSETS
Debtors 6 10,207 1,255
Cash at bank and in hand 447,598 487,834
457,805 489,089
CREDITORS
Amounts falling due within one year 7 349,160 238,955
NET CURRENT ASSETS 108,645 250,134
TOTAL ASSETS LESS CURRENT
LIABILITIES

404,246

569,673

CREDITORS
Amounts falling due after more than one
year

8

(376,246

)

(378,304

)

PROVISIONS FOR LIABILITIES (16,141 ) (11,483 )
NET ASSETS 11,859 179,886

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 11 11,559 179,586
SHAREHOLDERS' FUNDS 11,859 179,886

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Jitterbugs Nurseries Limited (Registered number: 04867795)

Balance Sheet - continued
31 August 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 21 February 2024 and were signed on its behalf by:




Mr. W H Forster - Director



Mrs. E C Bradbury - Director


Jitterbugs Nurseries Limited (Registered number: 04867795)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Jitterbugs Nurseries 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.

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

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.

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated 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.
Freehold property - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% 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 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 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.

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.

Jitterbugs Nurseries Limited (Registered number: 04867795)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

2. ACCOUNTING POLICIES - continued

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 75 (2022 - 67 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 September 2022
and 31 August 2023 324,500
AMORTISATION
At 1 September 2022 278,500
Amortisation for year 23,000
At 31 August 2023 301,500
NET BOOK VALUE
At 31 August 2023 23,000
At 31 August 2022 46,000

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£ £ £ £
COST
At 1 September 2022 250,980 72,044 113,624 436,648
Additions - 7,059 7,772 14,831
At 31 August 2023 250,980 79,103 121,396 451,479
DEPRECIATION
At 1 September 2022 40,157 47,957 74,995 163,109
Charge for year 5,019 4,188 6,562 15,769
At 31 August 2023 45,176 52,145 81,557 178,878
NET BOOK VALUE
At 31 August 2023 205,804 26,958 39,839 272,601
At 31 August 2022 210,823 24,087 38,629 273,539

Jitterbugs Nurseries Limited (Registered number: 04867795)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£ £
Trade debtors 8,456 -
Other debtors 1,600 1,104
Prepayments 151 151
10,207 1,255

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£ £
Bank loans and overdrafts (see note 9) 9,388 16,718
Trade creditors 11,762 7,917
Tax 45,089 47,034
Social security and other tax 11,137 10,519
Pension 3,586 3,024
Directors' loan accounts 265,013 150,095
Accrued expenses 3,185 3,648
349,160 238,955

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£ £
Bank loans (see note 9) 376,246 378,304

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 338,695 311,433

9. LOANS

An analysis of the maturity of loans is given below:

31.8.23 31.8.22
£ £
Amounts falling due within one year or on demand:
Bank loans 9,388 16,718

Amounts falling due between one and two years:
Bank loans - 1-2 years 9,388 16,718

Amounts falling due between two and five years:
Bank loans - 2-5 years 28,163 50,153

Amounts falling due in more than five years:

Jitterbugs Nurseries Limited (Registered number: 04867795)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

9. LOANS - continued
31.8.23 31.8.22
£ £
Amounts falling due in more than five years:
Repayable by instalments
Bank loans more 5 yr by instal 338,695 311,433

10. SECURED DEBTS

The following secured debts are included within creditors:

31.8.23 31.8.22
£ £
Bank loans 385,634 395,022

11. RESERVES
Retained
earnings
£

At 1 September 2022 179,586
Profit for the year 158,504
Dividends (326,531 )
At 31 August 2023 11,559

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors, amounts due within 1 year, is a loan from the directors of £265,014 (2022: £150,094). The loan is interest free and is repayable on demand.

13. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs. E C Bradbury.