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Registered number: 08983583
Little Raccoons Day Nursery (Pinner) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Martax Accountants
Chartered Certified Accountants
Unit 113 Kingspark Business Centre
152 - 178 Kingston Road
New Malden
Surrey
KT3 3ST
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08983583
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 234,515 275,900
234,515 275,900
CURRENT ASSETS
Debtors 5 517,276 305,983
Cash at bank and in hand 11,860 12,706
529,136 318,689
Creditors: Amounts Falling Due Within One Year 6 (903,440 ) (765,520 )
NET CURRENT ASSETS (LIABILITIES) (374,304 ) (446,831 )
TOTAL ASSETS LESS CURRENT LIABILITIES (139,789 ) (170,931 )
Creditors: Amounts Falling Due After More Than One Year 7 (335,262 ) (319,350 )
NET LIABILITIES (475,051 ) (490,281 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (475,151 ) (490,381 )
SHAREHOLDERS' FUNDS (475,051) (490,281)
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Bhama Rudrakumar
Director
18 July 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Little Raccoons Day Nursery (Pinner) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08983583 . The registered office is 105a Sandringham Road, Watford, WD24 7FQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold in accordance with the property
Fixtures & Fittings 15% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 7)
10 7
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2022 221,462 230,000 451,462
As at 31 October 2023 221,462 230,000 451,462
Depreciation
As at 1 November 2022 47,615 127,947 175,562
Provided during the period 26,077 15,308 41,385
As at 31 October 2023 73,692 143,255 216,947
Net Book Value
As at 31 October 2023 147,770 86,745 234,515
As at 1 November 2022 173,847 102,053 275,900
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Amounts owed by other participating interests 517,276 305,983
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 2,436 49,307
Other creditors 1,300 14,032
Director's loan account - 12,009
Amounts owed to other participating interests 899,704 690,172
903,440 765,520
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 335,262 319,350
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4