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Registered Number: 11785716
England and Wales

 

 

 

SOWING AND GROWING NURSERY AND PRESCHOOL LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Sowing and Growing Nursery and Preschool Ltd for the year ended 31 December 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sowing and Growing Nursery and Preschool Ltd for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Sowing and Growing Nursery and Preschool Ltd , as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of Sowing and Growing Nursery and Preschool Ltd and state those matters that we have agreed to state to the Board of Directors of Sowing and Growing Nursery and Preschool Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sowing and Growing Nursery and Preschool Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Sowing and Growing Nursery and Preschool Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Sowing and Growing Nursery and Preschool Ltd . You consider that Sowing and Growing Nursery and Preschool Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Sowing and Growing Nursery and Preschool Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended 31 December 2023






....................................................
Chawton Hector
2 Maules Gardens
Bristol
BS34 8AN

01 July 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 38,490    37,071 
38,490    37,071 
Current assets      
Debtors 12,917    18,177 
Cash at bank and in hand 119,112    19,795 
132,029    37,972 
Creditors: amount falling due within one year (79,946)   (131,828)
Net current assets 52,083    (93,856)
 
Total assets less current liabilities 90,573    (56,785)
Creditors: amount falling due after more than one year (36,096)   (41,601)
Net assets 54,477    (98,386)
 

Capital and reserves
     
Called up share capital 120    120 
Profit and loss account 54,357    (98,506)
Shareholder's funds 54,477    (98,386)
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 01 July 2024 and were signed on its behalf by:


-------------------------------
Jordan Ignatius
Director
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General Information
Sowing and Growing Nursery and Preschool Ltd is a private company, limited by shares, registered in England and Wales, registration number 11785716, registration address Chatsworth Baptist Church, Chatsworth Way, London, SE27 9HN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 33% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 22 (2022 : 21).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 January 2023 51,065    6,417    57,482 
Additions 6,800    3,798    10,598 
Disposals    
At 31 December 2023 57,865    10,215    68,080 
Depreciation
At 01 January 2023 17,324    3,087    20,411 
Charge for year 8,108    1,071    9,179 
On disposals    
At 31 December 2023 25,432    4,158    29,590 
Net book values
Closing balance as at 31 December 2023 32,433    6,057    38,490 
Opening balance as at 01 January 2023 30,654    6,417    37,071 


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