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REGISTERED NUMBER: 05528792 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

CYGNETS NURSERY LIMITED

CYGNETS NURSERY LIMITED (REGISTERED NUMBER: 05528792)

Contents of the Financial Statements
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Accountants' Report 5

CYGNETS NURSERY LIMITED

Company Information
for the year ended 31 December 2023







Director: Mrs R Gelver





Secretary: J Gelver





Registered office: Aissela
46 High Street
Esher
Surrey
KT10 9QY





Registered number: 05528792 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Aissela
46 High Street
Esher
Surrey
KT10 9QY

CYGNETS NURSERY LIMITED (REGISTERED NUMBER: 05528792)

Balance Sheet
31 December 2023

2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets 4 7,348 7,230

Current assets
Cash at bank and in hand 49,115 63,628

Creditors
Amounts falling due within one year 5 6,851 10,437
Net current assets 42,264 53,191
Total assets less current liabilities 49,612 60,421

Capital and reserves
Called up share capital 6 100 100
Retained earnings 7 49,512 60,321
Shareholders' funds 49,612 60,421

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 29 April 2024 and were signed by:





Mrs R Gelver - Director


CYGNETS NURSERY LIMITED (REGISTERED NUMBER: 05528792)

Notes to the Financial Statements
for the year ended 31 December 2023


1. Statutory information

Cygnets Nursery 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Key source of estimation, uncertainty and judgement
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
Turnover represents the consideration receivable for services rendered.

Tangible fixed assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairments losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment 25% per annum on reducing balances

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the year comprises current tax.

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.

CYGNETS NURSERY LIMITED (REGISTERED NUMBER: 05528792)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


3. Employees and directors

The average number of employees during the year was 5 (2022 - 5 ) .

4. Tangible fixed assets
Equipment
£
Cost
At 1 January 2023 34,527
Additions 2,567
At 31 December 2023 37,094
Depreciation
At 1 January 2023 27,297
Charge for year 2,449
At 31 December 2023 29,746
Net book value
At 31 December 2023 7,348
At 31 December 2022 7,230

5. Creditors: amounts falling due within one year
2023 2022
£ £
Corporation tax 2,676 5,546
Social security and other taxes 736 1,111
Other creditors 634 805
Directors' current accounts 706 876
Accruals and deferred income 2,099 2,099
6,851 10,437

6. Called up share capital

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

7. Reserves
Retained
earnings
£

At 1 January 2023 60,321
Profit for the year 11,191
Dividends (22,000 )
At 31 December 2023 49,512

Accountants' Report to the Director
on the Unaudited Financial Statements of
Cygnets Nursery Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cygnets Nursery Limited for the year ended 31 December 2023 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Cygnets Nursery Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cygnets Nursery Limited and state those matters that we have agreed to state to the director of Cygnets Nursery Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cygnets Nursery Limited and its director for our work or for this report.

It is your duty to ensure that Cygnets Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cygnets Nursery Limited. You consider that Cygnets Nursery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cygnets Nursery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cooper Parry Advisory Limited
Aissela
46 High Street
Esher
Surrey
KT10 9QY


1 May 2024