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REGISTERED NUMBER: 04613216 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

HILLBURY HOUSE NURSERY LIMITED

HILLBURY HOUSE NURSERY LIMITED (REGISTERED NUMBER: 04613216)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HILLBURY HOUSE NURSERY LIMITED

Company Information
for the year ended 31 December 2023







DIRECTOR: E Woolley





REGISTERED OFFICE: Preston Park House
South Road
Brighton
East Sussex
BN1 6SB





REGISTERED NUMBER: 04613216 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

HILLBURY HOUSE NURSERY LIMITED (REGISTERED NUMBER: 04613216)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,679 1,793
2,679 1,793

CURRENT ASSETS
Debtors 6 36,484 15,990
Cash at bank - 37,804
36,484 53,794
CREDITORS
Amounts falling due within one year 7 (44,507 ) (44,995 )
NET CURRENT (LIABILITIES)/ASSETS (8,023 ) 8,799
TOTAL ASSETS LESS CURRENT
LIABILITIES

(5,344

)

10,592

PROVISIONS FOR LIABILITIES 8 (509 ) (341 )
NET (LIABILITIES)/ASSETS (5,853 ) 10,251

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (5,953 ) 10,151
SHAREHOLDERS' FUNDS (5,853 ) 10,251

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

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

The director acknowledges her 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.

HILLBURY HOUSE NURSERY LIMITED (REGISTERED NUMBER: 04613216)

Balance Sheet - continued
31 December 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 director and authorised for issue on 11 September 2024 and were signed by:





E Woolley - Director


HILLBURY HOUSE NURSERY LIMITED (REGISTERED NUMBER: 04613216)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Hillbury House 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the fair value of consideration received or receivable net of VAT and trade discounts.
Revenue from the sale of pre-primary education services is recognised at the point of sale.

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
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures & fittings- 25% reducing balance
Computer equipment- 33% on cost

Impairment policy
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Financial instruments
Financial assets, liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.


HILLBURY HOUSE NURSERY LIMITED (REGISTERED NUMBER: 04613216)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension plan for its employees. A defined contribution pension plan is a pension plan under which the company pays contributions into a separate entity. Once the contributions have been paid, the company has no further obligations.

The contributions are recognised as an expense in the income statement when they fall due. Amounts owed but not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Going concern
The director has a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future.The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 26,373
AMORTISATION
At 1 January 2023
and 31 December 2023 26,373
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

HILLBURY HOUSE NURSERY LIMITED (REGISTERED NUMBER: 04613216)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 7,527 2,977 10,504
Additions - 2,010 2,010
At 31 December 2023 7,527 4,987 12,514
DEPRECIATION
At 1 January 2023 5,787 2,924 8,711
Charge for year 435 689 1,124
At 31 December 2023 6,222 3,613 9,835
NET BOOK VALUE
At 31 December 2023 1,305 1,374 2,679
At 31 December 2022 1,740 53 1,793

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,191 15,990
Other debtors 24,293 -
36,484 15,990

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,544 -
Trade creditors 202 198
Taxation and social security 9,391 11,879
Other creditors 30,370 32,918
44,507 44,995

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 509 341

Deferred
tax
£   
Balance at 1 January 2023 341
Accelerated capital allowance 168
Balance at 31 December 2023 509

HILLBURY HOUSE NURSERY LIMITED (REGISTERED NUMBER: 04613216)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
E Woolley
Balance outstanding at start of year - -
Amounts advanced 23,244 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 23,244 -

Interest has been charged at the HMRC advisory rate on all balances exceeding £10,000.