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Company Registration No. 10719294 (England and Wales)
Fluppet's Montessori School Limited Unaudited accounts for the period from 1 November 2022 to 31 March 2024
Fluppet's Montessori School Limited Unaudited accounts Contents
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Fluppet's Montessori School Limited Company Information for the period from 1 November 2022 to 31 March 2024
Director
Mrs A Jones
Company Number
10719294 (England and Wales)
Registered Office
The Bill Reeve Pavilion Round Bush Green Aythorpe Roding Essex CM6 1PT United Kingdom
Accountants
Miles & Co 157 Woodlands Park Drive Dunmow Essex CM6 1WT
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Fluppet's Montessori School Limited Statement of financial position as at 31 March 2024
2024 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,223 
8,669 
Current assets
Debtors
21,850 
19,456 
Cash at bank and in hand
9,589 
(139)
31,439 
19,317 
Creditors: amounts falling due within one year
(23,657)
(12,810)
Net current assets
7,782 
6,507 
Total assets less current liabilities
14,005 
15,176 
Creditors: amounts falling due after more than one year
(5,209)
(14,063)
Net assets
8,796 
1,113 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
8,696 
1,013 
Shareholders' funds
8,796 
1,113 
For the period ending 31 March 2024 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 27 July 2024 and were signed on its behalf by
Mrs A Jones Director Company Registration No. 10719294
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Fluppet's Montessori School Limited Notes to the Accounts for the period from 1 November 2022 to 31 March 2024
1
Statutory information
Fluppet's Montessori School Limited is a private company, limited by shares, registered in England and Wales, registration number 10719294. The registered office is The Bill Reeve Pavilion, Round Bush Green, Aythorpe Roding, Essex, CM6 1PT, United Kingdom.
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 period, and also have been consistently applied within the same accounts.
Basis of preparation
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 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.
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.
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:
Fixtures & fittings
25% on reducing balance
Financial instruments
The company has elected to apply the provisions of Section 11: 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities such as trade debtors and creditors. Financial assets and liabilities are offset and the net amount reported in the statements of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Debtors
Short term debtors are measured at transaction price, less any impairments.
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Fluppet's Montessori School Limited Notes to the Accounts for the period from 1 November 2022 to 31 March 2024
Cash and cash equivalents
Cash is represented by current accounts, cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Short term creditors are measured at the transaction price.
Taxation
Taxation for the period 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 direct 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.
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.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 November 2022
18,312 
Additions
750 
At 31 March 2024
19,062 
Depreciation
At 1 November 2022
9,643 
Charge for the period
3,196 
At 31 March 2024
12,839 
Net book value
At 31 March 2024
6,223 
At 31 October 2022
8,669 
5
Debtors
2024 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,571 
- 
Other debtors
15,279 
19,456 
21,850 
19,456 
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Fluppet's Montessori School Limited Notes to the Accounts for the period from 1 November 2022 to 31 March 2024
6
Creditors: amounts falling due within one year
2024 
2022 
£ 
£ 
Bank loans and overdrafts
6,250 
8,687 
Taxes and social security
5,016 
1,186 
Other creditors
6,006 
1,262 
Accruals
1,000 
1,675 
Deferred income
5,385 
- 
23,657 
12,810 
7
Creditors: amounts falling due after more than one year
2024 
2022 
£ 
£ 
Bank loans
5,209 
14,063 
8
Share capital
2024 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the period the average number of employees was 2 (2022: 3).
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