Registered number
09753539
Melling Nursery Limited
Filleted Accounts
31 August 2023
Melling Nursery Limited
Registered number: 09753539
Balance Sheet
as at 31 August 2023
Notes 2023 2022
£ £
Current assets
Debtors 3 2,786 6,594
Cash at bank and in hand 4,037 1,027
6,823 7,621
Creditors: amounts falling due within one year 4 (7,290) (6,935)
Net current (liabilities)/assets (467) 686
Net (liabilities)/assets (467) 686
Capital and reserves
Called up share capital 1 1
Profit and loss account (468) 685
Shareholder's funds (467) 686
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C Piert
Director
Approved by the board on 26 February 2024
Melling Nursery Limited
Notes to the Accounts
for the year ended 31 August 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents fees earned from the rendering of services and from Nursery Education Grants provided by local government.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 5 years
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 5 5
3 Debtors 2023 2022
£ £
Other debtors 2,786 6,594
4 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors - 3,310
Taxation and social security costs 7,290 3,199
Other creditors - 426
7,290 6,935
5 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
C Piert
Loan account 8,521 21,938 - 30,459
8,521 21,938 - 30,459
6 Other information
Melling Nursery Limited is a private company limited by shares and incorporated in England. Its registered office is:
5a Church Road South
Woolton Village
Liverpool
L25 7RJ
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