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REGISTERED NUMBER: 03984823 (England and Wales)















Financial Statements for the Year Ended 31 May 2024

for

Sandfield Park Private Day Nursery Ltd

Sandfield Park Private Day Nursery Ltd (Registered number: 03984823)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Sandfield Park Private Day Nursery Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTOR: A Murphy





REGISTERED OFFICE: Suite 6A
10 Duke Street
Liverpool
Merseyside
L1 5AS





REGISTERED NUMBER: 03984823 (England and Wales)





ACCOUNTANTS: JKS Accountants Limited
10 Duke Street
Liverpool
Merseyside
L1 5AS

Sandfield Park Private Day Nursery Ltd (Registered number: 03984823)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 348,697 351,063

CURRENT ASSETS
Debtors 5 342,462 84,439
Cash at bank 846,498 1,103,436
1,188,960 1,187,875
CREDITORS
Amounts falling due within one year 6 80,543 70,107
NET CURRENT ASSETS 1,108,417 1,117,768
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,457,114

1,468,831

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 1,457,104 1,468,821
1,457,114 1,468,831

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 13 September 2024 and were signed by:





A Murphy - Director


Sandfield Park Private Day Nursery Ltd (Registered number: 03984823)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Sandfield Park Private Day Nursery Ltd 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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 23 ) .

Sandfield Park Private Day Nursery Ltd (Registered number: 03984823)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 June 2023 313,626 204,287 517,913
Additions - 7,326 7,326
At 31 May 2024 313,626 211,613 525,239
DEPRECIATION
At 1 June 2023 - 166,850 166,850
Charge for year - 9,692 9,692
At 31 May 2024 - 176,542 176,542
NET BOOK VALUE
At 31 May 2024 313,626 35,071 348,697
At 31 May 2023 313,626 37,437 351,063

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 342,462 84,439

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors (1 ) 1
Taxation and social security 10,855 2,643
Other creditors 69,689 67,463
80,543 70,107