Registration number:
Izzard Day Nurseries LLP
trading as
for the Year Ended 31 March 2024
Izzard Day Nurseries LLP
trading as Ashfield House Day Nursery
Contents
Financial Statements |
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Balance Sheet |
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Notes to the Financial Statements |
Izzard Day Nurseries LLP
trading as Ashfield House Day Nursery
(Registration number: OC380529)
Balance Sheet as at 31 March 2024
Note |
2024 |
2023 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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Cash and short-term deposits |
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Creditors: Amounts falling due within one year |
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Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
- |
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Net assets attributable to members |
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Represented by: |
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Total members' interests |
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Equity |
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284,074 |
249,816 |
For the year ending 31 March 2024 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.
These financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.
These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime, as applied to limited liability partnerships. As permitted by section 444 (5A) of the Companies Act 2006, the members have not delivered to the registrar a copy of the Profit and Loss Account.
The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.
Izzard Day Nurseries LLP
trading as Ashfield House Day Nursery
(Registration number: OC380529)
Balance Sheet as at 31 March 2024
The financial statements of Izzard Day Nurseries LLP (registered number OC380529) were approved by the
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Izzard Day Nurseries LLP
trading as Ashfield House Day Nursery
Notes to the Financial Statements for the Year Ended 31 March 2024
Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
General information and basis of accounting
The limited liability partnership is incorporated in England and Wales under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of Izzard Day Nurseries LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.
Tangible fixed assets
Tangible fixed assets are stated at cost or fair value, net of depreciation and any provision for impairment.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class |
Depreciation method and rate |
Office equipment |
33.33% straight line basis |
Fixtures and fittings |
25% reducing balance |
Freehold Land and Building |
Not depreciated |
Particulars of employees |
The average number of persons employed by the limited liability partnership during the year was
Izzard Day Nurseries LLP
trading as Ashfield House Day Nursery
Notes to the Financial Statements for the Year Ended 31 March 2024
Tangible fixed assets |
Freehold land and buildings |
Fixtures and fittings |
Office equipment |
Total |
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Cost |
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At 1 April 2023 |
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Additions |
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At 31 March 2024 |
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Depreciation |
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At 1 April 2023 |
- |
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Charge for the year |
- |
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At 31 March 2024 |
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Net book value |
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At 31 March 2024 |
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At 31 March 2023 |
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Debtors |
2024 |
2023 |
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Trade debtors |
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Creditors: Amounts falling due within one year |
2024 |
2023 |
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Bank loans and overdrafts |
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Trade creditors |
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Other creditors |
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Accruals and deferred income |
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Taxation and social security |
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Izzard Day Nurseries LLP
trading as Ashfield House Day Nursery
Notes to the Financial Statements for the Year Ended 31 March 2024
Creditors: Amounts falling due after more than one year |
2024 |
2023 |
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Bank loans and overdrafts |
- |
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