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REGISTERED NUMBER: 08326948 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

ABIGAIL'S DAY NURSERIES LIMITED

ABIGAIL'S DAY NURSERIES LIMITED (REGISTERED NUMBER: 08326948)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ABIGAIL'S DAY NURSERIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: M J Donovan
Mrs A T Jones





SECRETARY: M J Donovan





REGISTERED OFFICE: 81 Saint Martin's Road
Caerphilly
Caerfilli
CF83 1EH





REGISTERED NUMBER: 08326948 (England and Wales)





ACCOUNTANTS: DAVID WRIGHT ACCOUNTANTS LIMITED
Unit 10
Bridgend Business Park
Bennett Street
Bridgend
Glamorgan
CF31 3SH

ABIGAIL'S DAY NURSERIES LIMITED (REGISTERED NUMBER: 08326948)

BALANCE SHEET
31 DECEMBER 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,295 30,300

CURRENT ASSETS
Debtors 5 694,166 341,053
Cash at bank 30,481 61,020
724,647 402,073
CREDITORS
Amounts falling due within one year 6 385,336 119,242
NET CURRENT ASSETS 339,311 282,831
TOTAL ASSETS LESS CURRENT
LIABILITIES

364,606

313,131

PROVISIONS FOR LIABILITIES 2,781 3,006
NET ASSETS 361,825 310,125

CAPITAL AND RESERVES
Called up share capital 75 75
Retained earnings 361,750 310,050
361,825 310,125

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

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

ABIGAIL'S DAY NURSERIES LIMITED (REGISTERED NUMBER: 08326948)

BALANCE SHEET - continued
31 DECEMBER 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 11 April 2024 and were signed on its behalf by:





Mrs A T Jones - Director


ABIGAIL'S DAY NURSERIES LIMITED (REGISTERED NUMBER: 08326948)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Abigail's Day 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 and rebates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - 33% on cost and 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2022 - 26 ) .

ABIGAIL'S DAY NURSERIES LIMITED (REGISTERED NUMBER: 08326948)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 29,907 57,443 87,350
Additions - 3,820 3,820
Disposals - (2,405 ) (2,405 )
At 31 December 2023 29,907 58,858 88,765
DEPRECIATION
At 1 January 2023 18,614 38,436 57,050
Charge for year 1,995 5,174 7,169
Eliminated on disposal - (749 ) (749 )
At 31 December 2023 20,609 42,861 63,470
NET BOOK VALUE
At 31 December 2023 9,298 15,997 25,295
At 31 December 2022 11,293 19,007 30,300

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 12,395 22,083
Other debtors 681,771 318,970
694,166 341,053

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Taxation and social security 18,719 32,298
Other creditors 366,617 86,944
385,336 119,242