Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-31true2022-06-01falseNo description of principal activity2726trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 2312051 2022-06-01 2023-05-31 2312051 2021-06-01 2022-05-31 2312051 2023-05-31 2312051 2022-05-31 2312051 c:Director1 2022-06-01 2023-05-31 2312051 d:CurrentFinancialInstruments 2023-05-31 2312051 d:CurrentFinancialInstruments 2022-05-31 2312051 d:Non-currentFinancialInstruments 2023-05-31 2312051 d:Non-currentFinancialInstruments 2022-05-31 2312051 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 2312051 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 2312051 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 2312051 d:Non-currentFinancialInstruments d:AfterOneYear 2022-05-31 2312051 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-05-31 2312051 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-05-31 2312051 d:ShareCapital 2023-05-31 2312051 d:ShareCapital 2022-05-31 2312051 d:RetainedEarningsAccumulatedLosses 2023-05-31 2312051 d:RetainedEarningsAccumulatedLosses 2022-05-31 2312051 c:OrdinaryShareClass1 2022-06-01 2023-05-31 2312051 c:OrdinaryShareClass1 2023-05-31 2312051 c:OrdinaryShareClass1 2022-05-31 2312051 c:FRS102 2022-06-01 2023-05-31 2312051 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 2312051 c:FullAccounts 2022-06-01 2023-05-31 2312051 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company registration number: 2312051







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2023


ROOKIES DAY NURSERIES LIMITED






































img37d8.png                        

 


ROOKIES DAY NURSERIES LIMITED
REGISTERED NUMBER:2312051



STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2023

2023
2022
Note
£
£

  

Current assets
  

Stocks
  
-
1,403

Debtors: amounts falling due within one year
 4 
30,384
10,997

Cash at bank and in hand
 5 
270,234
297,169

  
300,618
309,569

Creditors: amounts falling due within one year
 6 
(263,044)
(260,898)

Net current assets
  
 
 
37,574
 
 
48,671

Total assets less current liabilities
  
37,574
48,671

Creditors: amounts falling due after more than one year
 7 
(20,989)
(30,494)

  

Net assets
  
16,585
18,177


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
16,485
18,077

  
16,585
18,177


Page 1

 


ROOKIES DAY NURSERIES LIMITED
REGISTERED NUMBER:2312051


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 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 income and retained earnings 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: 




................................................
P O Wallace
Director

Date: 16 January 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


ROOKIES DAY NURSERIES LIMITED
 


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

1.


General information

Rookies Day Nurseries Limited is a private company, limited by shares, registered in England and Wales. The comapny's registered number and reigstered office address can be found on the Company Information Page.

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.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


ROOKIES DAY NURSERIES LIMITED
 


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

2.Accounting policies (continued)

 
2.4

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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

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 Statement of Financial Position when the company becomes party to the contractual provisions of the instrument.

Page 4

 


ROOKIES DAY NURSERIES LIMITED
 


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

3.


Employees

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

Page 5

 


ROOKIES DAY NURSERIES LIMITED
 


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

3.Employees (continued)



4.


Debtors

2023
2022
£
£


Trade debtors
29,886
10,558

Prepayments and accrued income
498
439

30,384
10,997



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
270,234
297,169

270,234
297,169



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
10,000
10,000

Trade creditors
12,642
11,549

Amounts owed to group undertakings
140,734
131,249

Corporation tax
9,009
13,752

Other taxation and social security
3,113
5,043

Accruals and deferred income
87,546
89,305

263,044
260,898



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
20,989
30,494

20,989
30,494


Page 6

 


ROOKIES DAY NURSERIES LIMITED
 


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

8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
20,989
30,494


20,989
30,494



30,989
40,494



9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



10.


Parent undertaking

The parent undertaking is Stevenage Football Club Limited, whose registered office is The Lamex Stadium, Broadhall Way, Stevenage, Hertfordshire, SG2 8RH. 

 
Page 7