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REGISTERED NUMBER: 08791343 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

The Clapham Common Day Nursery Limited

The Clapham Common Day Nursery Limited (Registered number: 08791343)

Contents of the Financial Statements
for the year ended 30 November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Clapham Common Day Nursery Limited

Company Information
for the year ended 30 November 2023







DIRECTORS: R Roch
Mrs J Roch





REGISTERED OFFICE: 99 Tierney Road
London
SW2 4QH





REGISTERED NUMBER: 08791343 (England and Wales)





ACCOUNTANTS: Marshall & Co
Chartered Accountants
& Chartered Tax Advisers
The Bloc
Springfield Way
Anlaby
Kingston upon Hull
East Yorkshire
HU10 6RJ

The Clapham Common Day Nursery Limited (Registered number: 08791343)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 106,694 121,710

CURRENT ASSETS
Debtors 5 70,316 54,307
Cash at bank and in hand 29,627 142,940
99,943 197,247
CREDITORS
Amounts falling due within one year 6 308,187 376,390
NET CURRENT LIABILITIES (208,244 ) (179,143 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(101,550

)

(57,433

)

CREDITORS
Amounts falling due after more than one
year

7

-

(25,245

)

PROVISIONS FOR LIABILITIES (55 ) (110 )
NET LIABILITIES (101,605 ) (82,788 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (101,606 ) (82,789 )
SHAREHOLDERS' FUNDS (101,605 ) (82,788 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

The Clapham Common Day Nursery Limited (Registered number: 08791343)

Balance Sheet - continued
30 November 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 30 August 2024 and were signed on its behalf by:





R Roch - Director


The Clapham Common Day Nursery Limited (Registered number: 08791343)

Notes to the Financial Statements
for the year ended 30 November 2023


1. STATUTORY INFORMATION

The Clapham Common Day Nursery 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 received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost, 20% on cost and 10% on cost

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

The Clapham Common Day Nursery Limited (Registered number: 08791343)

Notes to the Financial Statements - continued
for the year ended 30 November 2023


2. ACCOUNTING POLICIES - continued

Going concern
At the period end the company's liabilities exceeded its assets. The Directors are, however, of the opinion that the company continues to be a going concern due to the continued support of the company's major creditor.

Should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustments to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 334,089
Additions 17,097
At 30 November 2023 351,186
DEPRECIATION
At 1 December 2022 212,379
Charge for year 32,113
At 30 November 2023 244,492
NET BOOK VALUE
At 30 November 2023 106,694
At 30 November 2022 121,710

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 6,083 23,464
Other debtors 64,233 30,843
70,316 54,307

The Clapham Common Day Nursery Limited (Registered number: 08791343)

Notes to the Financial Statements - continued
for the year ended 30 November 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 28,809 34,993
Amounts owed to group undertakings 259,893 325,088
Taxation and social security 16,721 14,330
Other creditors 2,764 1,979
308,187 376,390

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 25,245

8. RELATED PARTY DISCLOSURES

At the year end the company owed The London Day Nursery Limited, the company's parent company £259,893 (2022 - £325,088). The loan is non interest bearing and there are no formal terms of repayment.

9. ULTIMATE CONTROLLING PARTY

The controlling party is R Roch.