JUMPING JO'S DAY NURSERY LIMITED

Company Registration Number:
09260825 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2023

Period of accounts

Start date: 01 November 2022

End date: 31 October 2023

JUMPING JO'S DAY NURSERY LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2023

Balance sheet
Notes

JUMPING JO'S DAY NURSERY LIMITED

Balance sheet

As at 31 October 2023


Notes

2023

2022


£

£
Fixed assets
Tangible assets: 3 690,912 11,901
Total fixed assets: 690,912 11,901
Current assets
Stocks: 260 310
Debtors: 4 11,778 21,134
Cash at bank and in hand: 111,056 439,954
Total current assets: 123,094 461,398
Creditors: amounts falling due within one year: 5 (118,294) (30,814)
Net current assets (liabilities): 4,800 430,584
Total assets less current liabilities: 695,712 442,485
Creditors: amounts falling due after more than one year: 6 (160,773)
Total net assets (liabilities): 534,939 442,485
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 534,938 442,484
Shareholders funds: 534,939 442,485

The notes form part of these financial statements

JUMPING JO'S DAY NURSERY LIMITED

Balance sheet statements

For the year ending 31 October 2023 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 July 2024
and signed on behalf of the board by:

Name: Miss N Timms
Status: Director

The notes form part of these financial statements

JUMPING JO'S DAY NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measure 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 contact. 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.

Tangible fixed assets and depreciation policy

Tangible fixed assets are measure 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: Freehold Property 1% Reducing Balance Basis Fixtures & Equipment 18% Straight Line Basis.

Other accounting policies

TaxationA 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 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 re-valued land 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.

JUMPING JO'S DAY NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

2. Employees

2023 2022
Average number of employees during the period 14 14

JUMPING JO'S DAY NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

3. Tangible Assets

Total
Cost £
At 01 November 2022 36,373
Additions 689,250
At 31 October 2023 725,623
Depreciation
At 01 November 2022 24,472
Charge for year 10,239
At 31 October 2023 34,711
Net book value
At 31 October 2023 690,912
At 31 October 2022 11,901

JUMPING JO'S DAY NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

4. Debtors

Trade Debtors £10350 Prepayments & Sundry Debtor £1428 Total £11778.

JUMPING JO'S DAY NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

5. Creditors: amounts falling due within one year note

Directors Loan Account £61104 Other taxes and social security costs £19707 Accruals £19757 Staff Pension Account £654 Loan Account £17072 Total £118294.

JUMPING JO'S DAY NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

6. Creditors: amounts falling due after more than one year note

Loan Account £160773.