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Registered Number: 08749850


 

 

 

HUMPTY DUMPTY NURSERY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Victoria Mitchell
Registered Number 08749850
Registered Office Bilton County Infants School
Magnet Lane
Bilton
Warwickshire
CV22 7NH
Accountants Beagle Accounting Limited
23a High Street
Welford
Northants
NN6 6HT
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 November 2023.
Principal activities
Principal activity of the company during the financial year was childcare services.
Director
The director who served the company throughout the year was as follows:
Victoria Mitchell
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Victoria Mitchell
Director

Date approved: 12 March 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Beagle Accounting Limited
30 November 2023



....................................................
Beagle Accounting Limited
23a High Street
Welford
Northants
NN6 6HT
12 March 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 4,752    5,431 
Tangible fixed assets 4 12,593    4,578 
17,345    10,009 
Current assets      
Debtors 5 1,303    831 
Cash at bank and in hand 83,357    82,774 
84,660    83,605 
Creditors: amount falling due within one year 6 (6,811)   (9,967)
Net current assets 77,849    73,638 
 
Total assets less current liabilities 95,194    83,647 
Provisions for liabilities 7 (731)  
Net assets 94,463    83,647 
 

Capital and reserves
     
Called up share capital 8 1    1 
Profit and loss account 94,462    83,646 
Shareholder's funds 94,463    83,647 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 12 March 2024 and were signed by:


-------------------------------
Victoria Mitchell
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 December 2021 1  49,838  49,839 
Profit for the year 36,808  36,808 
Total comprehensive income for the year 36,808  36,808 
Dividends (3,000) (3,000)
Total investments by and distributions to owners (3,000) (3,000)
At 30 November 2022 1  83,646  83,647 
At 01 December 2022 1  83,646  83,647 
Profit for the year 28,016  28,016 
Total comprehensive income for the year 28,016  28,016 
Dividends (17,200) (17,200)
Total investments by and distributions to owners (17,200) (17,200)
At 30 November 2023 1  94,462  94,463 
5
General Information
Humpty Dumpty Nursery Ltd is a private company, limited by shares, registered in , registration number 08749850, registration address Bilton County Infants School, Magnet Lane , Bilton, Warwickshire, CV22 7NH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 18% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 8 (2022 : 8).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 6,789    6,789 
Additions  
Disposals  
At 30 November 2023 6,789    6,789 
Amortisation
At 01 December 2022 1,358    1,358 
Charge for year 679    679 
On disposals  
At 30 November 2023 2,037    2,037 
Net book values
At 30 November 2023 4,752    4,752 
At 30 November 2022 5,431    5,431 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 December 2022 11,959    1,385    13,344 
Additions 8,474    1,029    9,503 
Disposals    
At 30 November 2023 20,433    2,414    22,847 
Depreciation
At 01 December 2022 8,564    202    8,766 
Charge for year 1,105    383    1,488 
On disposals    
At 30 November 2023 9,669    585    10,254 
Net book values
Closing balance as at 30 November 2023 10,764    1,829    12,593 
Opening balance as at 01 December 2022 3,395    1,183    4,578 


5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income 1,303    831 
1,303    831 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 4,716    8,513 
PAYE & Social Security 692    74 
Accrued Expenses 1,380    1,380 
Other Creditors 1   
Directors' Current Accounts 22   
6,811    9,967 

7.

Provisions for liabilities

2023
£
  2022
£
Pension Provisions 731   
731   

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

6