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REGISTERED NUMBER: 08558838 (England and Wales)















Financial Statements for the Year Ended 31 August 2023

for

Elm Tree Pre-School Limited

Elm Tree Pre-School Limited (Registered number: 08558838)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Elm Tree Pre-School Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: H Cottrell





REGISTERED OFFICE: 8 Badshot Park
Badshot Lea
Farnham
Surrey
GU9 9JZ





REGISTERED NUMBER: 08558838 (England and Wales)





ACCOUNTANTS: J.Y. Limited
Rangefield Court
Farnham Trading Estate
Farnham
Surrey
GU9 9NP

Elm Tree Pre-School Limited (Registered number: 08558838)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,790 1,745

CURRENT ASSETS
Debtors 5 1,004 -
Cash at bank and in hand 45,115 38,019
46,119 38,019
CREDITORS
Amounts falling due within one year 6 38,446 28,807
NET CURRENT ASSETS 7,673 9,212
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,463

10,957

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 10,462 10,956
SHAREHOLDERS' FUNDS 10,463 10,957

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 director acknowledges her 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.

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 director and authorised for issue on 5 March 2024 and were signed by:





H Cottrell - Director


Elm Tree Pre-School Limited (Registered number: 08558838)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Elm Tree Pre-School 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, rebates, value added tax and other sales taxes.

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 - 25% on cost
Computer equipment - 33% 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.

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 6 (2022 - 5 ) .

Elm Tree Pre-School Limited (Registered number: 08558838)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 September 2022 10,657 4,340 14,997
Additions 1,260 1,567 2,827
At 31 August 2023 11,917 5,907 17,824
DEPRECIATION
At 1 September 2022 9,082 4,170 13,252
Charge for year 1,095 687 1,782
At 31 August 2023 10,177 4,857 15,034
NET BOOK VALUE
At 31 August 2023 1,740 1,050 2,790
At 31 August 2022 1,575 170 1,745

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Other debtors 1,004 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors (1 ) (1 )
Taxation and social security 2,636 3,757
Other creditors 35,811 25,051
38,446 28,807

7. RELATED PARTY DISCLOSURES

Dividends are paid to the director, Mrs H Cottrell by virtue of her shareholding in the company.

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is H Cottrell.