Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-3122022-09-01falseNo description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09713733 2022-09-01 2023-08-31 09713733 2021-09-01 2022-08-31 09713733 2023-08-31 09713733 2022-08-31 09713733 c:Director1 2022-09-01 2023-08-31 09713733 d:CurrentFinancialInstruments 2023-08-31 09713733 d:CurrentFinancialInstruments 2022-08-31 09713733 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 09713733 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 09713733 d:ShareCapital 2023-08-31 09713733 d:ShareCapital 2022-08-31 09713733 d:RetainedEarningsAccumulatedLosses 2023-08-31 09713733 d:RetainedEarningsAccumulatedLosses 2022-08-31 09713733 c:OrdinaryShareClass1 2022-09-01 2023-08-31 09713733 c:OrdinaryShareClass1 2023-08-31 09713733 c:OrdinaryShareClass1 2022-08-31 09713733 c:OrdinaryShareClass2 2022-09-01 2023-08-31 09713733 c:OrdinaryShareClass2 2023-08-31 09713733 c:OrdinaryShareClass2 2022-08-31 09713733 c:OrdinaryShareClass3 2022-09-01 2023-08-31 09713733 c:OrdinaryShareClass3 2023-08-31 09713733 c:OrdinaryShareClass3 2022-08-31 09713733 c:OrdinaryShareClass4 2022-09-01 2023-08-31 09713733 c:OrdinaryShareClass4 2023-08-31 09713733 c:OrdinaryShareClass4 2022-08-31 09713733 c:OrdinaryShareClass5 2022-09-01 2023-08-31 09713733 c:OrdinaryShareClass5 2023-08-31 09713733 c:OrdinaryShareClass5 2022-08-31 09713733 c:FRS102 2022-09-01 2023-08-31 09713733 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 09713733 c:FullAccounts 2022-09-01 2023-08-31 09713733 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 09713733 6 2022-09-01 2023-08-31 09713733 e:PoundSterling 2022-09-01 2023-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09713733










STARS NURSERY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

 
STARS NURSERY LIMITED
REGISTERED NUMBER: 09713733

BALANCE SHEET
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
2
2

  
2
2

Current assets
  

Debtors: amounts falling due within one year
 5 
2,655
2,895

Cash at bank and in hand
  
70
70

  
2,725
2,965

Creditors: amounts falling due within one year
 6 
(2,393)
(2,393)

Net current assets
  
 
 
332
 
 
572

Total assets less current liabilities
  
334
574

  

Net assets
  
334
574


Capital and reserves
  

Called up share capital 
 7 
74
74

Profit and loss account
  
260
500

  
334
574


Page 1

 
STARS NURSERY LIMITED
REGISTERED NUMBER: 09713733
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mrs N L Miller
Director

Date: 11 April 2024

Page 2

 
STARS NURSERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

Stars Nursery Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09713733 and its registered office address is 6th Floor, 2 London Wall Place, London, EC2Y 5AU. The company's principal activty during the year in review is that of a holding company.
The financial statements are prepared in pounds sterling, the functional currency, rounded to the nearest £1.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

Stars Nursery Limited is a parent company of a small group. It is not required to prepare and has not prepared group financial statements. These are the financial statements of the parent company, not the group.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis as the directors of the company consider that the company will generate sufficient cashflows to meet its current obligations for the next 12 months and the forseeable future.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
STARS NURSERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.


 
Page 4

 
STARS NURSERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

2.Accounting policies (continued)


2.8
Financial instruments (continued)

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2022
2



At 31 August 2023
2




Page 5

 
STARS NURSERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
2,655
2,895

2,655
2,895



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
343
343

Accruals and deferred income
2,050
2,050

2,393
2,393



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



4 (2022 - 4) Ordinary Shares shares of £1.00 each
4
4
10 (2022 - 10) Ordinary A Shares shares of £1.00 each
10
10
10 (2022 - 10) Ordinary B Shares shares of £1.00 each
10
10
10 (2022 - 10) Ordinary C Shares shares of £1.00 each
10
10
10 (2022 - 10) Ordinary D Shares shares of £1.00 each
10
10
10 (2022 - 10) Ordinary E Shares shares of £1.00 each
10
10
10 (2022 - 10) Ordinary F Shares shares of £1.00 each
10
10
10 (2022 - 10) Ordinary G Shares shares of £1.00 each
10
10

74

74

The Ordinary Shares have full rights with regards to voting, participation and dividends. All other share classes have full rights to dividends only.



8.


Controlling party

The company was under the control of its directors, Mrs N L Miller and Mrs M C Leigh throughout the current and previous year. 

 
Page 6