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REGISTERED NUMBER: 08219423 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

ROSIE AND JIM'S CHILDCARE LIMITED

ROSIE AND JIM'S CHILDCARE LIMITED (REGISTERED NUMBER: 08219423)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROSIE AND JIM'S CHILDCARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: Miss S Davies
Ms K J Woods





REGISTERED OFFICE: Rosie and Jim's Nursery and Preschool
Eagle Street East
Coventry
CV1 4GY





REGISTERED NUMBER: 08219423 (England and Wales)





ACCOUNTANTS: Coburn McKenna - Chartered Accountants
81-83a Allerton Road
Liverpool
Merseyside
L18 2DA

ROSIE AND JIM'S CHILDCARE LIMITED (REGISTERED NUMBER: 08219423)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 115,251 121,909

CURRENT ASSETS
Debtors 5 157,707 116,270
Cash at bank and in hand 8,423 773
166,130 117,043
CREDITORS
Amounts falling due within one year 6 193,649 140,560
NET CURRENT LIABILITIES (27,519 ) (23,517 )
TOTAL ASSETS LESS CURRENT LIABILITIES 87,732 98,392

CREDITORS
Amounts falling due after more than one
year

7

(17,500

)

(27,500

)

PROVISIONS FOR LIABILITIES (513 ) (89 )

ACCRUALS AND DEFERRED INCOME (106,295 ) (112,548 )
NET LIABILITIES (36,576 ) (41,745 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (36,676 ) (41,845 )
SHAREHOLDERS' FUNDS (36,576 ) (41,745 )

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

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

ROSIE AND JIM'S CHILDCARE LIMITED (REGISTERED NUMBER: 08219423)

BALANCE SHEET - continued
31 AUGUST 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 20 September 2024 and were signed on its behalf by:




Miss S Davies - Director



Ms K J Woods - Director


ROSIE AND JIM'S CHILDCARE LIMITED (REGISTERED NUMBER: 08219423)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023


1. STATUTORY INFORMATION

Rosie And Jim's Childcare 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.
Improvements to property - in accordance with the property
Fixtures and fittings - straight line over 3 years
Computer equipment - straight line over 3 years

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.

ROSIE AND JIM'S CHILDCARE LIMITED (REGISTERED NUMBER: 08219423)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


2. ACCOUNTING POLICIES - continued

LOCAL GOVERNMENT GRANTS
Grants towards revenue expenditure are recognised in the profit and loss account during the period in which the expenditure was incurred. Grants toward capital expenditure are deferred on the balance sheet and are credited to the profit and loss account on a basis consistent with the depreciation policy of the assets funded by said grants.

Local government grants are not recognised in the profit and loss account until the conditions for its receipt have been complied with.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 42 ).

4. TANGIBLE FIXED ASSETS
Fixtures
Short Improvements and Computer
leasehold to property fittings equipment Totals
£ £ £ £ £
COST
At 1 September 2022
and 31 August 2023 3,474 175,762 47,509 3,036 229,781
DEPRECIATION
At 1 September 2022 834 56,962 47,367 2,709 107,872
Charge for year 139 6,252 141 126 6,658
At 31 August 2023 973 63,214 47,508 2,835 114,530
NET BOOK VALUE
At 31 August 2023 2,501 112,548 1 201 115,251
At 31 August 2022 2,640 118,800 142 327 121,909

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 5,733 6,847
Other debtors 151,974 109,423
157,707 116,270

ROSIE AND JIM'S CHILDCARE LIMITED (REGISTERED NUMBER: 08219423)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 10,000 10,170
Trade creditors 5,059 12,506
Taxation and social security 98,569 64,960
Other creditors 80,021 52,924
193,649 140,560

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Bank loans 17,500 27,500

8. OTHER FINANCIAL COMMITMENTS

The company has financial commitments in respect of property leases totalling £391,521 (2022: £410,421). Included within this amount are commitments of £265,622 which are due in more than five years.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£ £
Miss S Davies
Balance outstanding at start of year 38,969 43,044
Amounts advanced 12,083 -
Amounts repaid - (4,075 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 51,052 38,969

Ms K J Woods
Balance outstanding at start of year 46,288 50,233
Amounts advanced 2,998 -
Amounts repaid - (3,945 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 49,286 46,288

Advances were subject to an interest charge of 2.25% per annum and are repayable on demand.