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REGISTERED NUMBER: 03239445 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30th September 2023

for

Jack & Jill's Nursery Ltd

Jack & Jill's Nursery Ltd (Registered number: 03239445)






Contents of the Financial Statements
for the Year Ended 30th September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Jack & Jill's Nursery Ltd

Company Information
for the Year Ended 30th September 2023







DIRECTOR: Mrs A Winstone-Dickson





SECRETARY: Mrs T A Campbell





REGISTERED OFFICE: 22 Cliffe End Road
Quarmby
Huddersfield
HD3 4FF





REGISTERED NUMBER: 03239445 (England and Wales)

Jack & Jill's Nursery Ltd (Registered number: 03239445)

Balance Sheet
30th September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 117,550 122,162
117,550 122,162

CURRENT ASSETS
Debtors 6 144,304 144,289
Cash at bank 61,070 38,608
205,374 182,897
CREDITORS
Amounts falling due within one year 7 72,664 64,200
NET CURRENT ASSETS 132,710 118,697
TOTAL ASSETS LESS CURRENT
LIABILITIES

250,260

240,859

CREDITORS
Amounts falling due after more than one
year

8

33,147

38,311
NET ASSETS 217,113 202,548

CAPITAL AND RESERVES
Called up share capital 10 190,000 190,000
Retained earnings 27,113 12,548
SHAREHOLDERS' FUNDS 217,113 202,548

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 30th September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Jack & Jill's Nursery Ltd (Registered number: 03239445)

Balance Sheet - continued
30th September 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 director and authorised for issue on 1st March 2024 and were signed by:





Mrs A Winstone-Dickson - Director


Jack & Jill's Nursery Ltd (Registered number: 03239445)

Notes to the Financial Statements
for the Year Ended 30th September 2023

1. STATUTORY INFORMATION

Jack & Jill's Nursery 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 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 the business in 1996 has been amortised in full.

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% Straight Line Basis
Fixtures and fittings - 15% Straight Line Basis

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.

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.

Jack & Jill's Nursery Ltd (Registered number: 03239445)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2022
and 30th September 2023 20,000
AMORTISATION
At 1st October 2022
and 30th September 2023 20,000
NET BOOK VALUE
At 30th September 2023 -
At 30th September 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st October 2022
and 30th September 2023 211,002 44,632 255,634
DEPRECIATION
At 1st October 2022 90,240 43,232 133,472
Charge for year 4,222 390 4,612
At 30th September 2023 94,462 43,622 138,084
NET BOOK VALUE
At 30th September 2023 116,540 1,010 117,550
At 30th September 2022 120,762 1,400 122,162

6. DEBTORS
30.9.23 30.9.22
£    £   
Amounts falling due within one year:
Trade debtors 524 306
Other debtors 112,621 112,824
113,145 113,130

Amounts falling due after more than one year:
Other debtors 31,159 31,159

Aggregate amounts 144,304 144,289

Jack & Jill's Nursery Ltd (Registered number: 03239445)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 17,839 14,248
Trade creditors 14,094 12,105
Taxation and social security 17,197 16,810
Other creditors 23,534 21,037
72,664 64,200

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 33,147 38,311

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years by instalments 8,308 13,472

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.23 30.9.22
£    £   
Bank overdrafts 11,629 8,038

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
190,000 Ordinary £1 190,000 190,000