2023-04-012024-03-312024-03-31false11908293Cloud 9 Day Nursery 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Cloud 9 Day Nursery Limited

Registered Number
11908293
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Cloud 9 Day Nursery Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Loraine Mchale

Company Secretary

Loraine Mchale

Registered Address

12 Johnson Street Woodcross
Coseley
WV14 9RL

Registered Number

11908293 (England and Wales)
Cloud 9 Day Nursery Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3201,081211,664
Tangible assets4263,228263,772
464,309475,436
Current assets
Debtors57,5862,176
Cash at bank and on hand138,59360,017
146,17962,193
Creditors amounts falling due within one year6(73,579)(115,335)
Net current assets (liabilities)72,600(53,142)
Total assets less current liabilities536,909422,294
Creditors amounts falling due after one year(115,045)(124,514)
Net assets421,864297,780
Capital and reserves
Called up share capital100100
Profit and loss account421,764297,680
Shareholders' funds421,864297,780
The financial statements were approved and authorised for issue by the Director on 23 July 2024, and are signed on its behalf by:
Loraine Mchale
Director
Registered Company No. 11908293
Cloud 9 Day Nursery Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings1
Fixtures and fittings15
2.Average number of employees

20242023
Average number of employees during the year2126
3.Intangible assets

Total

£
Cost or valuation
At 01 April 23250,000
At 31 March 24250,000
Amortisation and impairment
At 01 April 2338,336
Charge for year10,583
At 31 March 2448,919
Net book value
At 31 March 24201,081
At 31 March 23211,664
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23268,746
Additions3,685
At 31 March 24272,431
Depreciation and impairment
At 01 April 234,975
Charge for year4,228
At 31 March 249,203
Net book value
At 31 March 24263,228
At 31 March 23263,772
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables7,586850
Other debtors-1,326
Total7,5862,176
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables8735,924
Bank borrowings and overdrafts14,3779,167
Taxation and social security43,86220,688
Other creditors14,46779,556
Total73,579115,335
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.