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REGISTERED NUMBER: 12478090 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

LITTLE ACORNS ROYSTON LIMITED

LITTLE ACORNS ROYSTON LIMITED (Registered number: 12478090)






Contents of the Financial Statements
for the Year Ended 31 AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LITTLE ACORNS ROYSTON LIMITED

Company Information
for the Year Ended 31 AUGUST 2023







DIRECTORS: Mrs M Ward
Mrs E Edwards





REGISTERED OFFICE: Suite 2C, Brosnan House
175 Darkes Lanes
Potters Bar
Hertfordshire
EN6 1BW





REGISTERED NUMBER: 12478090 (England and Wales)





ACCOUNTANTS: The Greene Partnership LLP
Chartered Accountants
Suite 2C, Brosnan House
175 Darkes Lane
Potters Bar
Hertfordshire
EN6 1BW

LITTLE ACORNS ROYSTON LIMITED (Registered number: 12478090)

Balance Sheet
31 AUGUST 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,587 32,412

CURRENT ASSETS
Debtors 5 28,894 -
Cash at bank 41,751 14,373
70,645 14,373
CREDITORS
Amounts falling due within one year 6 69,807 33,027
NET CURRENT ASSETS/(LIABILITIES) 838 (18,654 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,425

13,758

CREDITORS
Amounts falling due after more than one year 7 (18,359 ) (23,798 )

PROVISIONS FOR LIABILITIES 9 (5,052 ) -
NET ASSETS/(LIABILITIES) 4,014 (10,040 )

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 3,914 (10,140 )
SHAREHOLDERS' FUNDS 4,014 (10,040 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

LITTLE ACORNS ROYSTON LIMITED (Registered number: 12478090)

Balance Sheet - continued
31 AUGUST 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2024 and were signed on its behalf by:





Mrs M Ward - Director


LITTLE ACORNS ROYSTON LIMITED (Registered number: 12478090)

Notes to the Financial Statements
for the Year Ended 31 AUGUST 2023

1. STATUTORY INFORMATION

LITTLE ACORNS ROYSTON LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration or receivable, excluding discounts and rebates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

LITTLE ACORNS ROYSTON LIMITED (Registered number: 12478090)

Notes to the Financial Statements - continued
for the Year Ended 31 AUGUST 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 September 2022 4,295 38,795 43,090
Additions 2,285 - 2,285
At 31 August 2023 6,580 38,795 45,375
DEPRECIATION
At 1 September 2022 934 9,744 10,678
Charge for year 847 7,263 8,110
At 31 August 2023 1,781 17,007 18,788
NET BOOK VALUE
At 31 August 2023 4,799 21,788 26,587
At 31 August 2022 3,361 29,051 32,412

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 September 2022
and 31 August 2023 38,795
DEPRECIATION
At 1 September 2022 9,744
Charge for year 7,263
At 31 August 2023 17,007
NET BOOK VALUE
At 31 August 2023 21,788
At 31 August 2022 29,051

LITTLE ACORNS ROYSTON LIMITED (Registered number: 12478090)

Notes to the Financial Statements - continued
for the Year Ended 31 AUGUST 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Other debtors 23,805 -
Tax 4,034 -
Prepayments 1,055 -
28,894 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Hire purchase contracts 5,041 5,211
Tax 7,288 -
Social security and other taxes 28,804 1,494
Other creditors 22,598 22,598
Accrued expenses 6,076 3,724
69,807 33,027

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.23 31.8.22
£    £   
Hire purchase contracts 18,359 23,798

8. SECURED DEBTS

The following secured debts are included within creditors:

31.8.23 31.8.22
£    £   
Hire purchase contracts 23,400 29,009

The hire purchase contract is secured on the assets concerned.

9. PROVISIONS FOR LIABILITIES
31.8.23 31.8.22
£    £   
Deferred tax
Accelerated capital allowances 5,052 -

Deferred
tax
£   
Provided during year 5,052
Balance at 31 August 2023 5,052

LITTLE ACORNS ROYSTON LIMITED (Registered number: 12478090)

Notes to the Financial Statements - continued
for the Year Ended 31 AUGUST 2023

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary shares £1.00 100 100

11. RELATED PARTY DISCLOSURES

The balance of the loan previously received from Stanstead Mill Day Nursery Ltd, a company in which Mrs M Ward is a director and shareholder, at the year end amounted to £22,598 (2022: £22,598).

12. ULTIMATE CONTROLLING PARTY

The company is controlled by Mrs M Ward and Mrs E Edwards by virtue of their controlling shareholdings.