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REGISTERED NUMBER: 04803428 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 August 2023

for

Rosy Apple Childcare Limited

Rosy Apple Childcare Limited (Registered number: 04803428)






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


Rosy Apple Childcare Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: S E Alexander





SECRETARY: P R Alexander





REGISTERED OFFICE: 2 Heap Bridge
Bury
Lancashire
BL9 7HR





REGISTERED NUMBER: 04803428 (England and Wales)





ACCOUNTANTS: Thompson Jones Business Solutions Limited
2 Heap Bridge
Bury
Lancashire
BL9 7HR

Rosy Apple Childcare Limited (Registered number: 04803428)

Balance Sheet
31 August 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 5 72,804 92,556
Tangible assets 6 934,694 943,782
1,007,498 1,036,338

CURRENT ASSETS
Stocks 30,309 30,309
Debtors 7 70,456 40,633
Cash in hand 4,534 5,021
105,299 75,963
CREDITORS
Amounts falling due within one year 8 (1,070,469 ) (1,053,340 )
NET CURRENT LIABILITIES (965,170 ) (977,377 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,328

58,961

CREDITORS
Amounts falling due after more than one
year

9

(50,733

)

(52,488

)
NET (LIABILITIES)/ASSETS (8,405 ) 6,473

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings (8,505 ) 6,373
SHAREHOLDERS' FUNDS (8,405 ) 6,473

Rosy Apple Childcare Limited (Registered number: 04803428)

Balance Sheet - continued
31 August 2023


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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 January 2024 and were signed by:





S E Alexander - Director


Rosy Apple Childcare Limited (Registered number: 04803428)

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

1. STATUTORY INFORMATION

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
2 Heap Bridge
Bury
Lancashire
BL9 7HR

The principal place of business is:
Little Achievers Day Nursery
Chatburn Road
Ribbleton
Preston
Lancashire
PR2 6BJ

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
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 arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made..

Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value,over their useful life as follows:

Asset classAmortisation method and rate
Goodwill 5% straight line

Rosy Apple Childcare Limited (Registered number: 04803428)

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

3. ACCOUNTING POLICIES - continued

TANGIBLE FIXED ASSETS
Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated
depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and
installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under
construction over their estimated useful lives, as follows:

Asset class Depreciation method and rate
Land and buildings 2% straight line basis
Fixture and fittings 15% reducing balance basis
Motor vehicles 25% reducing balance basis

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

BORROWINGS
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest
payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer
settlement of the liability for at least twelve months after the reporting date.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2022 - 56 ) .

Rosy Apple Childcare Limited (Registered number: 04803428)

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

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 395,120
AMORTISATION
At 1 September 2022 302,564
Amortisation for year 19,752
At 31 August 2023 322,316
NET BOOK VALUE
At 31 August 2023 72,804
At 31 August 2022 92,556

6. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 September 2022 985,651 333,481 40,809 1,359,941
Additions 12,103 6,211 - 18,314
Disposals - - (40,809 ) (40,809 )
At 31 August 2023 997,754 339,692 - 1,337,446
DEPRECIATION
At 1 September 2022 116,044 263,611 36,504 416,159
Charge for year 11,650 11,447 303 23,400
Eliminated on disposal - - (36,807 ) (36,807 )
At 31 August 2023 127,694 275,058 - 402,752
NET BOOK VALUE
At 31 August 2023 870,060 64,634 - 934,694
At 31 August 2022 869,607 69,870 4,305 943,782

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 8,523 7,089
Other debtors 61,933 33,544
70,456 40,633

Rosy Apple Childcare Limited (Registered number: 04803428)

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

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1,043,338 1,013,682
Hire purchase contracts - 156
Trade creditors 781 4,620
Taxation and social security 4,997 4,886
Other creditors 21,353 29,996
1,070,469 1,053,340

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 50,733 52,488

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100