Registered number
06231252
Building Blocks Day Nursery (Anderton) Ltd.
Filleted Accounts
30 April 2023
Building Blocks Day Nursery (Anderton) Ltd.
Registered number: 06231252
Balance Sheet
as at 30 April 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 20,000 24,000
Tangible assets 4 634 847
20,634 24,847
Current assets
Debtors 5 16,939 97,540
Cash at bank and in hand 14,588 34,044
31,527 131,584
Creditors: amounts falling due within one year 6 (220,560) (229,593)
Net current liabilities (189,033) (98,009)
Total assets less current liabilities (168,399) (73,162)
Creditors: amounts falling due after more than one year 7 (35,000) (38,333)
Net liabilities (203,399) (111,495)
Capital and reserves
Called up share capital 135 135
Profit and loss account (203,534) (111,630)
Shareholders' funds (203,399) (111,495)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Mrs S Swain
Director
Approved by the board on 18 April 2024
Building Blocks Day Nursery (Anderton) Ltd.
Notes to the Accounts
for the year ended 30 April 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 includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 19 16
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2022 80,000
At 30 April 2023 80,000
Amortisation
At 1 May 2022 56,000
Provided during the year 4,000
At 30 April 2023 60,000
Net book value
At 30 April 2023 20,000
At 30 April 2022 24,000
Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2022 7,972
At 30 April 2023 7,972
Depreciation
At 1 May 2022 7,125
Charge for the year 213
At 30 April 2023 7,338
Net book value
At 30 April 2023 634
At 30 April 2022 847
5 Debtors 2023 2022
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest - 41,790
Other debtors 16,939 55,750
16,939 97,540
6 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 10,000 10,000
Amounts owed to group undertakings and undertakings in which the company has a participating interest 150,071 155,792
Taxation and social security costs 34,443 15,264
Other creditors 26,046 48,537
220,560 229,593
7 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 35,000 38,333
8 Controlling party
The company is controlled by Mr & Mrs Swain.
9 Other information
Building Blocks Day Nursery (Anderton) Ltd. is a private company limited by shares and incorporated in England. Its registered office is:
255 Poulton Road
Wallasey
Merseyside
CH44 4BT
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