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Company Registration No. 04488650 (England and Wales)
Scallywags Nursery & Pre-School Limited Unaudited accounts for the year ended 30 November 2023
Scallywags Nursery & Pre-School Limited Unaudited accounts Contents
Page
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Scallywags Nursery & Pre-School Limited Company Information for the year ended 30 November 2023
Director
Julia Campbell
Company Number
04488650 (England and Wales)
Registered Office
MONCRIEFFE HOUSE 11 MONCRIEFFE ROAD SHEFFIELD SOUTH YORKSHIRE S7 1HQ
Accountants
Neil Walker Accountancy Ltd Khepera Business Centre 9 Orgreave Road Sheffield S13 9LQ
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Scallywags Nursery & Pre-School Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,009,660 
999,083 
Current assets
Cash at bank and in hand
36,796 
53,671 
Creditors: amounts falling due within one year
(201,911)
(193,807)
Net current liabilities
(165,115)
(140,136)
Total assets less current liabilities
844,545 
858,947 
Provisions for liabilities
Deferred tax
(18,334)
(11,924)
Net assets
826,211 
847,023 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
826,111 
846,923 
Shareholders' funds
826,211 
847,023 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 March 2024 and were signed on its behalf by
Julia Campbell Director Company Registration No. 04488650
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Scallywags Nursery & Pre-School Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Scallywags Nursery & Pre-School Limited is a private company, limited by shares, registered in England and Wales, registration number 04488650. The registered office is MONCRIEFFE HOUSE, 11 MONCRIEFFE ROAD, SHEFFIELD, SOUTH YORKSHIRE, S7 1HQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Presentation currency
The accounts are presented in £ sterling.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business in 2001, is being amortised evenly over it's estimated useful life of twenty years.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
not provided
Fixtures & fittings
20% on reducing balance
Computer equipment
20% on reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Scallywags Nursery & Pre-School Limited Notes to the Accounts for the year ended 30 November 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
84,000 
At 30 November 2023
84,000 
Amortisation
At 1 December 2022
84,000 
At 30 November 2023
84,000 
Net book value
At 30 November 2023
- 
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
936,323 
108,597 
10,450 
1,055,370 
Additions
- 
24,892 
- 
24,892 
At 30 November 2023
936,323 
133,489 
10,450 
1,080,262 
Depreciation
At 1 December 2022
- 
49,546 
6,741 
56,287 
Charge for the year
- 
13,573 
742 
14,315 
At 30 November 2023
- 
63,119 
7,483 
70,602 
Net book value
At 30 November 2023
936,323 
70,370 
2,967 
1,009,660 
At 30 November 2022
936,323 
59,051 
3,709 
999,083 
There has been no revaluation of the Freehold Property as the director is of the opinion that the valuation shown on the Balance Sheet is a fair reflection at that date. The valuation will continue to be reviewed annually.
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
7,290 
9,265 
Taxes and social security
93,380 
72,669 
Other creditors
92,249 
102,833 
Loans from directors
1,683 
2,029 
Accruals
7,309 
7,011 
201,911 
193,807 
7
Average number of employees
During the year the average number of employees was 42 (2022: 40).
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