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Company registration number:
11940363
All Children Great And Small Ltd
Unaudited Filleted Financial Statements for the year ended
30 April 2024
Thirlwell & Co Chartered Accountants
4 Church Street, Swinton, Mexborough, South Yorkshire, S64 8QA, United Kingdom
All Children Great And Small Ltd
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of All Children Great And Small Ltd
Year ended
30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
All Children Great And Small Ltd
for the year ended
30 April 2024
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
All Children Great And Small Ltd
, as a body, in accordance with the terms of my engagement letter dated 9 November 2023. My work has been undertaken solely to prepare for your approval the
financial statements
of
All Children Great And Small Ltd
and state those matters that I have agreed to state to the Board of Directors of
All Children Great And Small Ltd
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
All Children Great And Small Ltd
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
All Children Great And Small Ltd
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
All Children Great And Small Ltd
. You consider that
All Children Great And Small Ltd
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of All Children Great And Small Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Thirlwell & Co Chartered Accountants
4 Church Street
Swinton
Mexborough
South Yorkshire
S64 8QA
United Kingdom
Date:
12 August 2024
All Children Great And Small Ltd
Statement of Financial Position
30 April 2024
20242023
Note££
Fixed assets    
Tangible assets 5
214,106
 
39,613
 
Current assets    
Debtors 6
15,098
 
11,266
 
Cash at bank and in hand
87,753
 
179,042
 
102,851
 
190,308
 
Creditors: amounts falling due within one year 7
(103,083
)
(73,090
)
Net current (liabilities)/assets
(232
)
117,218
 
Total assets less current liabilities 213,874   156,831  
Creditors: amounts falling due after more than one year 8
(10,833
)
(20,833
)
Net assets
203,041
 
135,998
 
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
203,039
 
135,996
 
Shareholders funds
203,041
 
135,998
 
For the year ending
30 April 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
12 August 2024
, and are signed on behalf of the board by:
Mrs C Owen
Mr L Kettlewell
DirectorDirector
Company registration number:
11940363
All Children Great And Small Ltd
Notes to the Financial Statements
Year ended
30 April 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
St Margarets Church Hall Church Street
,
Swinton
,
Mexborough
,
South Yorkshire
,
S64 8EG
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services supplied, net of discounts and Value Added Tax. The policy adopted for the recognition of turnover is as follows;
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from Nursery fees is recognised when childcare has been provided and all conditions have been met.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
20% straight line
Fixtures and fittings
20% straight line
Land and buildings
Straight line over 20 and 50 years

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Loans and borrowings

Loans and borrowings are initially recognised at transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at amortised cost.

4 Average number of employees

The average number of persons employed by the company during the year was
33
(2023:
29.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 May 2023
21,000
 
40,793
 
61,793
 
Additions
174,536
 
11,274
 
185,810
 
At
30 April 2024
195,536
 
52,067
 
247,603
 
Depreciation      
At
1 May 2023
3,010
 
19,170
 
22,180
 
Charge
2,399
 
8,918
 
11,317
 
At
30 April 2024
5,409
 
28,088
 
33,497
 
Carrying amount      
At
30 April 2024
190,127
 
23,979
 
214,106
 
At 30 April 2023
17,990
 
21,623
 
39,613
 

6 Debtors

20242023
££
Trade debtors
1,488
 
10,285
 
Other debtors
13,610
 
981
 
15,098
 
11,266
 

7 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
10,000
 
10,000
 
Trade creditors
16,709
 
3,071
 
Taxation and social security
35,590
 
29,904
 
Other creditors
40,784
 
30,115
 
103,083
 
73,090
 

8 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
10,833
 
20,833