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Company Registration No. 04985495 (England and Wales)
TINYTOWN NURSERY LIMITED Unaudited accounts for the year ended 31 October 2023
TINYTOWN NURSERY LIMITED Unaudited accounts Contents
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TINYTOWN NURSERY LIMITED Company Information for the year ended 31 October 2023
Directors
Mr R Kohli Mrs R Kohli
Company Number
04985495 (England and Wales)
Registered Office
6 THE HUGHES 22-26 SWAN STREET WARWICK CV34 4BJ ENGLAND
Accountants
BRIGHTSON ACCOUNTING LTD 71-75 SHELTON STREET COVENT GARDEN LONDON WC2H 9JQ
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TINYTOWN NURSERY LIMITED Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,064,800 
1,041,672 
Current assets
Debtors
10,357 
14,841 
Cash at bank and in hand
68,407 
19,637 
78,764 
34,478 
Creditors: amounts falling due within one year
(28,894)
(131,001)
Net current assets/(liabilities)
49,870 
(96,523)
Total assets less current liabilities
1,114,670 
945,149 
Creditors: amounts falling due after more than one year
(173,332)
(54,610)
Provisions for liabilities
Deferred tax
(8,289)
(3,855)
Net assets
933,049 
886,684 
Capital and reserves
Called up share capital
4 
4 
Revaluation reserve
213,559 
213,559 
Profit and loss account
719,486 
673,121 
Shareholders' funds
933,049 
886,684 
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 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.
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 of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by
Mr R Kohli Director Company Registration No. 04985495
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TINYTOWN NURSERY LIMITED Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
TINYTOWN NURSERY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04985495. The registered office is 6 THE HUGHES, 22-26 SWAN STREET, WARWICK, CV34 4BJ, ENGLAND.
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 year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. The company meets its day to day working capital requirements through an overdraft facility which is repayable on demand. The directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the overdraft facility by the company's bankers.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents fees receivable for services rendered which are exempt from VAT.
Tangible fixed assets policy
Tangible fixed assets other than freehold land are stated at cost or valuation less depreciation. No depreciation is provided in respect of freehold property as it is the company's policy to maintain its property in a good condition. The freehold and leasehold land and buildings were valued on an open market basis by Evans Hardy Bromwich, a firm of independent Chartered Surveyors. If these properties were sold for their revalued amounts it would be necessary to replace them with similar property and rollover relief against tax on the gain would be available. Accordingly, no timing differences arise and no provision has been made for deferred tax in respect of the revaluation. Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life, as follows:
Land & buildings
Nil
Plant & machinery
25% P A at Reducing Balance
Fixtures & fittings
25% P A at Reducing Balance
Deferred taxation
Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
Revenue Recognition
Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors. Fee income that is contingent on events outside the control of the firm is recognised when the contingent event occurs.
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TINYTOWN NURSERY LIMITED Notes to the Accounts for the year ended 31 October 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2022
1,020,213 
14,502 
123,702 
1,158,417 
Additions
- 
2,382 
35,607 
37,989 
At 31 October 2023
1,020,213 
16,884 
159,309 
1,196,406 
Depreciation
At 1 November 2022
- 
12,174 
104,571 
116,745 
Charge for the year
- 
1,177 
13,684 
14,861 
At 31 October 2023
- 
13,351 
118,255 
131,606 
Net book value
At 31 October 2023
1,020,213 
3,533 
41,054 
1,064,800 
At 31 October 2022
1,020,213 
2,328 
19,131 
1,041,672 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,357 
14,841 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
15,468 
104,258 
Taxes and social security
13,397 
25,718 
Other creditors
29 
1,025 
28,894 
131,001 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
173,332 
18,562 
Other creditors
- 
36,048 
173,332 
54,610 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4 
4 
9
Average number of employees
During the year the average number of employees was 13 (2022: 12).
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