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REGISTERED NUMBER: 07813559 (England and Wales)










Churchdown Day Nursery Ltd

Financial Statements

for the Year Ended 31st December 2023






Churchdown Day Nursery Ltd (Registered number: 07813559)






Contents of the Financial Statements
for the Year Ended 31st December 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


Churchdown Day Nursery Ltd (Registered number: 07813559)

Balance Sheet
31st December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,000 9,000
Tangible assets 5 2,944 3,925
10,944 12,925

CURRENT ASSETS
Stocks 500 500
Debtors 6 244,905 232,764
Cash at bank - 53,172
245,405 286,436
CREDITORS
Amounts falling due within one year 7 62,636 61,846
NET CURRENT ASSETS 182,769 224,590
TOTAL ASSETS LESS CURRENT
LIABILITIES

193,713

237,515

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 193,613 237,415
SHAREHOLDERS' FUNDS 193,713 237,515

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

Churchdown Day Nursery Ltd (Registered number: 07813559)

Balance Sheet - continued
31st 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 Statement of Income and Retained Earnings has not been delivered.

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




A A Coe - Director



Mrs C Coe - Director


Churchdown Day Nursery Ltd (Registered number: 07813559)

Notes to the Financial Statements
for the Year Ended 31st December 2023

1. STATUTORY INFORMATION

Churchdown Day Nursery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07813559

Registered office: 115 Parton Road
Churchdown
Gloucester
Gloucestershire
GL3 2JE

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 gross invoiced sales of services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 37 (2022 - 29 ) .

Churchdown Day Nursery Ltd (Registered number: 07813559)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st January 2023
and 31st December 2023 20,000
AMORTISATION
At 1st January 2023 11,000
Charge for year 1,000
At 31st December 2023 12,000
NET BOOK VALUE
At 31st December 2023 8,000
At 31st December 2022 9,000

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1st January 2023
and 31st December 2023 16,709 16,542 2,274 35,525
DEPRECIATION
At 1st January 2023 16,709 12,617 2,274 31,600
Charge for year - 981 - 981
At 31st December 2023 16,709 13,598 2,274 32,581
NET BOOK VALUE
At 31st December 2023 - 2,944 - 2,944
At 31st December 2022 - 3,925 - 3,925

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 6,234 8,461
Other debtors 238,671 224,303
244,905 232,764

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 18,638 -
Trade creditors 14,616 18,950
Taxation and social security 24,782 35,976
Other creditors 4,600 6,920
62,636 61,846

Churchdown Day Nursery Ltd (Registered number: 07813559)

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

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£    £   
A A Coe and Mrs C Coe
Balance outstanding at start of year 176,310 174,972
Amounts advanced 8,037 5,586
Amounts repaid (3,762 ) (4,248 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 180,585 176,310