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REGISTERED NUMBER: 07188998 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 31 August 2023

for

Toybox Day Nursery (Bristol) Limited

Toybox Day Nursery (Bristol) Limited (Registered number: 07188998)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Toybox Day Nursery (Bristol) Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: Mrs J Johnson





REGISTERED OFFICE: Hermes House
Fire Fly Avenue
Swindon
Wiltshire
SN2 2GA





REGISTERED NUMBER: 07188998 (England and Wales)

Toybox Day Nursery (Bristol) Limited (Registered number: 07188998)

Abridged Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,040 1,844
2,040 1,844

CURRENT ASSETS
Debtors 105,696 58,270
Cash at bank 67,848 57,072
173,544 115,342
CREDITORS
Amounts falling due within one year 137,439 136,444
NET CURRENT ASSETS/(LIABILITIES) 36,105 (21,102 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

38,145

(19,258

)

CREDITORS
Amounts falling due after more than one year 6 (35,782 ) (41,261 )

PROVISIONS FOR LIABILITIES (510 ) -
NET ASSETS/(LIABILITIES) 1,853 (60,519 )

CAPITAL AND RESERVES
Called up share capital 110 110
Retained earnings 1,743 (60,629 )
SHAREHOLDERS' FUNDS 1,853 (60,519 )

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.

Toybox Day Nursery (Bristol) Limited (Registered number: 07188998)

Abridged Balance Sheet - continued
31 August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 July 2024 and were signed by:





Mrs J Johnson - Director


Toybox Day Nursery (Bristol) Limited (Registered number: 07188998)

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

1. STATUTORY INFORMATION

Toybox Day Nursery (Bristol) 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.

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.

Turnover
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.

Sale of services
Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date. Where payments are received from customer in advance of services provided the amounts are recorded as deferred income and included as part of creditors due within one year.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs and borrowing costs capitalised.

Depreciation and residual values
Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life as follows:

Fixtures and fittings - 25% reducing balance
Computer equipment - 25% reducing balance

The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period. The effect of any changes is accounted for prospectively.

Repairs and maintenance costs are expensed as incurred.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Toybox Day Nursery (Bristol) Limited (Registered number: 07188998)

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

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company provides a range of benefits to employees, including paid holiday arrangements and defined contribution pension plans.

Short term benefits
Short term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an expense in the period in which the service is received.

Defined contribution pension plans
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The obligations are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Going concern
The accounts have been prepared on the going concern basis which assumes the continued support of the company bankers and creditors. If such support were not forthcoming the accounts would need to be re-stated on a break-up basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2022 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2022
and 31 August 2023 100,000
AMORTISATION
At 1 September 2022
and 31 August 2023 100,000
NET BOOK VALUE

At 31 August 2023 -
At 31 August 2022 -

Toybox Day Nursery (Bristol) Limited (Registered number: 07188998)

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

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2022 9,553
Additions 876
At 31 August 2023 10,429
DEPRECIATION
At 1 September 2022 7,709
Charge for year 680
At 31 August 2023 8,389
NET BOOK VALUE
At 31 August 2023 2,040
At 31 August 2022 1,844

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS
2023 2022
£    £   
Repayable by instalments
Bank loans more 5 yr by instal 15,782 21,261

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2023 and 31 August 2022:

2023 2022
£    £   
Mrs J Johnson
Balance outstanding at start of year 47,321 39,190
Amounts advanced 51,658 8,131
Amounts repaid (20,312 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 78,667 47,321