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REGISTERED NUMBER: 07416269 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

SUNNYBROW DAYCARE LTD

SUNNYBROW DAYCARE LTD (REGISTERED NUMBER: 07416269)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SUNNYBROW DAYCARE LTD

COMPANY INFORMATION
for the Year Ended 31 August 2023







DIRECTORS: Mrs V J Graveson
Mr P B Graveson
Mr A Graveson





REGISTERED OFFICE: Elmhurst
Bankfield
Kendal
Cumbria
LA9 5DR





REGISTERED NUMBER: 07416269 (England and Wales)





ACCOUNTANTS: MBE Accountancy Ltd
Chartered Certified Practice
10 High Street
Windermere
Cumbria
LA231AF

SUNNYBROW DAYCARE LTD (REGISTERED NUMBER: 07416269)

BALANCE SHEET
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 67,500 76,500
Tangible assets 5 553,266 555,033
620,766 631,533

CURRENT ASSETS
Debtors 6 8,815 10,415
Cash at bank and in hand 15,670 67,410
24,485 77,825
CREDITORS
Amounts falling due within one year 7 137,271 136,505
NET CURRENT LIABILITIES (112,786 ) (58,680 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

507,980

572,853

CREDITORS
Amounts falling due after more than one year 8 (493,838 ) (560,488 )

PROVISIONS FOR LIABILITIES 9 (1,567 ) (1,807 )
NET ASSETS 12,575 10,558

CAPITAL AND RESERVES
Called up share capital 8 8
Retained earnings 12,567 10,550
SHAREHOLDERS' FUNDS 12,575 10,558

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

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

SUNNYBROW DAYCARE LTD (REGISTERED NUMBER: 07416269)

BALANCE SHEET - continued
31 August 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 1 March 2024 and were signed on its behalf by:





Mr P B Graveson - Director


SUNNYBROW DAYCARE LTD (REGISTERED NUMBER: 07416269)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Sunnybrow Daycare 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 a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

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.
Plant and machinery etc - 25% on cost and 15% on cost

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.

SUNNYBROW DAYCARE LTD (REGISTERED NUMBER: 07416269)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2022 - 35 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 180,000
AMORTISATION
At 1 September 2022 103,500
Charge for year 9,000
At 31 August 2023 112,500
NET BOOK VALUE
At 31 August 2023 67,500
At 31 August 2022 76,500

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2022 542,728 124,361 667,089
Additions - 1,361 1,361
At 31 August 2023 542,728 125,722 668,450
DEPRECIATION
At 1 September 2022 - 112,056 112,056
Charge for year - 3,128 3,128
At 31 August 2023 - 115,184 115,184
NET BOOK VALUE
At 31 August 2023 542,728 10,538 553,266
At 31 August 2022 542,728 12,305 555,033

SUNNYBROW DAYCARE LTD (REGISTERED NUMBER: 07416269)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 6,127 6,385
Other debtors 2,688 4,030
8,815 10,415

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 71,000 72,667
Trade creditors 3,927 1,096
Amounts owed to associates 4,052 9,052
Taxation and social security 28,717 21,818
Other creditors 29,575 31,872
137,271 136,505

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Bank loans 283,838 350,488
Other creditors 210,000 210,000
493,838 560,488

9. PROVISIONS FOR LIABILITIES
31.8.23 31.8.22
£    £   
Deferred tax 1,567 1,807

Deferred
tax
£   
Balance at 1 September 2022 1,807
Credit to Income Statement during year (240 )
Balance at 31 August 2023 1,567

SUNNYBROW DAYCARE LTD (REGISTERED NUMBER: 07416269)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2023 and 31 August 2022:

31.8.23 31.8.22
£    £   
Mr P B Graveson and Mrs V J Graveson
Balance outstanding at start of year (216,921 ) (228,389 )
Amounts advanced 66,784 73,468
Amounts repaid (64,267 ) (62,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (214,404 ) (216,921 )

Mr A Graveson
Balance outstanding at start of year (20 ) -
Amounts advanced 4,378 16,980
Amounts repaid (4,398 ) (17,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (40 ) (20 )

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr P B Graveson.