2023-09-012024-08-312024-08-31false04786060THE GOOSEBERRY BUSH DAY NURSERY LIMITED2024-09-23iso4217:GBPxbrli:pure047860602023-09-01047860602024-08-31047860602023-09-012024-08-31047860602022-09-01047860602023-08-31047860602022-09-012023-08-3104786060bus:SmallEntities2023-09-012024-08-3104786060bus:AuditExempt-NoAccountantsReport2023-09-012024-08-3104786060bus:FullAccounts2023-09-012024-08-3104786060bus:PrivateLimitedCompanyLtd2023-09-012024-08-3104786060core:WithinOneYear2024-08-3104786060core:AfterOneYear2024-08-3104786060core:WithinOneYear2023-08-3104786060core:AfterOneYear2023-08-3104786060core:ShareCapital2024-08-3104786060core:SharePremium2024-08-3104786060core:RevaluationReserve2024-08-3104786060core:OtherReservesSubtotal2024-08-3104786060core:RetainedEarningsAccumulatedLosses2024-08-3104786060core:ShareCapital2023-08-3104786060core:SharePremium2023-08-3104786060core:RevaluationReserve2023-08-3104786060core:OtherReservesSubtotal2023-08-3104786060core:RetainedEarningsAccumulatedLosses2023-08-3104786060core:LandBuildings2024-08-3104786060core:PlantMachinery2024-08-3104786060core:Vehicles2024-08-3104786060core:FurnitureFittings2024-08-3104786060core:OfficeEquipment2024-08-3104786060core:NetGoodwill2024-08-3104786060core:IntangibleAssetsOtherThanGoodwill2024-08-3104786060core:ListedExchangeTraded2024-08-3104786060core:UnlistedNon-exchangeTraded2024-08-3104786060core:LandBuildings2023-08-3104786060core:PlantMachinery2023-08-3104786060core:Vehicles2023-08-3104786060core:FurnitureFittings2023-08-3104786060core:OfficeEquipment2023-08-3104786060core:NetGoodwill2023-08-3104786060core:IntangibleAssetsOtherThanGoodwill2023-08-3104786060core:ListedExchangeTraded2023-08-3104786060core:UnlistedNon-exchangeTraded2023-08-3104786060core:LandBuildings2023-09-012024-08-3104786060core:PlantMachinery2023-09-012024-08-3104786060core:Vehicles2023-09-012024-08-3104786060core:FurnitureFittings2023-09-012024-08-3104786060core:OfficeEquipment2023-09-012024-08-3104786060core:NetGoodwill2023-09-012024-08-3104786060core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3104786060core:ListedExchangeTraded2023-09-012024-08-3104786060core:UnlistedNon-exchangeTraded2023-09-012024-08-3104786060core:MoreThanFiveYears2023-09-012024-08-3104786060core:Non-currentFinancialInstruments2024-08-3104786060core:Non-currentFinancialInstruments2023-08-3104786060dpl:CostSales2023-09-012024-08-3104786060dpl:DistributionCosts2023-09-012024-08-3104786060core:LandBuildings2023-09-012024-08-3104786060core:PlantMachinery2023-09-012024-08-3104786060core:Vehicles2023-09-012024-08-3104786060core:FurnitureFittings2023-09-012024-08-3104786060core:OfficeEquipment2023-09-012024-08-3104786060dpl:AdministrativeExpenses2023-09-012024-08-3104786060core:NetGoodwill2023-09-012024-08-3104786060core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3104786060dpl:GroupUndertakings2023-09-012024-08-3104786060dpl:ParticipatingInterests2023-09-012024-08-3104786060dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-3104786060core:ListedExchangeTraded2023-09-012024-08-3104786060dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-3104786060core:UnlistedNon-exchangeTraded2023-09-012024-08-3104786060dpl:CostSales2022-09-012023-08-3104786060dpl:DistributionCosts2022-09-012023-08-3104786060core:LandBuildings2022-09-012023-08-3104786060core:PlantMachinery2022-09-012023-08-3104786060core:Vehicles2022-09-012023-08-3104786060core:FurnitureFittings2022-09-012023-08-3104786060core:OfficeEquipment2022-09-012023-08-3104786060dpl:AdministrativeExpenses2022-09-012023-08-3104786060core:NetGoodwill2022-09-012023-08-3104786060core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3104786060dpl:GroupUndertakings2022-09-012023-08-3104786060dpl:ParticipatingInterests2022-09-012023-08-3104786060dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3104786060core:ListedExchangeTraded2022-09-012023-08-3104786060dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3104786060core:UnlistedNon-exchangeTraded2022-09-012023-08-3104786060core:NetGoodwill2024-08-3104786060core:IntangibleAssetsOtherThanGoodwill2024-08-3104786060core:LandBuildings2024-08-3104786060core:PlantMachinery2024-08-3104786060core:Vehicles2024-08-3104786060core:FurnitureFittings2024-08-3104786060core:OfficeEquipment2024-08-3104786060core:AfterOneYear2024-08-3104786060core:WithinOneYear2024-08-3104786060core:ListedExchangeTraded2024-08-3104786060core:UnlistedNon-exchangeTraded2024-08-3104786060core:ShareCapital2024-08-3104786060core:SharePremium2024-08-3104786060core:RevaluationReserve2024-08-3104786060core:OtherReservesSubtotal2024-08-3104786060core:RetainedEarningsAccumulatedLosses2024-08-3104786060core:NetGoodwill2023-08-3104786060core:IntangibleAssetsOtherThanGoodwill2023-08-3104786060core:LandBuildings2023-08-3104786060core:PlantMachinery2023-08-3104786060core:Vehicles2023-08-3104786060core:FurnitureFittings2023-08-3104786060core:OfficeEquipment2023-08-3104786060core:AfterOneYear2023-08-3104786060core:WithinOneYear2023-08-3104786060core:ListedExch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THE GOOSEBERRY BUSH DAY NURSERY LIMITED

Registered Number
04786060
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

THE GOOSEBERRY BUSH DAY NURSERY LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

OWEN, Andrew Paul
STRINGER, Claire Louise

Registered Address

Cotswold Business Park
Kemble
Cirencester
GL7 6BQ

Registered Number

04786060 (England and Wales)
THE GOOSEBERRY BUSH DAY NURSERY LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3121,824147,100
121,824147,100
Current assets
Debtors168,17764,499
Cash at bank and on hand91,145258,853
259,322323,352
Creditors amounts falling due within one year4(121,892)(133,270)
Net current assets (liabilities)137,430190,082
Total assets less current liabilities259,254337,182
Provisions for liabilities5(28,991)(35,310)
Net assets230,263301,872
Capital and reserves
Called up share capital9999
Other reserves11
Profit and loss account230,163301,772
Shareholders' funds230,263301,872
The financial statements were approved and authorised for issue by the Board of Directors on 23 September 2024, and are signed on its behalf by:
OWEN, Andrew Paul
Director
STRINGER, Claire Louise
Director

Registered Company No. 04786060
THE GOOSEBERRY BUSH DAY NURSERY LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: 33% straight line basis
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery15-
Fixtures and fittings15-
Vehicles25-
Office Equipment-3
2.Average number of employees

20242023
Average number of employees during the year3235
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 September 235,86083,29696,09955,16322,405262,823
Additions-2,069--4,9256,994
Disposals----(6,021)(6,021)
At 31 August 245,86085,36596,09955,16321,309263,796
Depreciation and impairment
At 01 September 23-11,77355,51532,30016,135115,723
Charge for year-10,95110,1463,4295,31629,842
On disposals----(3,593)(3,593)
At 31 August 24-22,72465,66135,72917,858141,972
Net book value
At 31 August 245,86062,64130,43819,4343,451121,824
At 31 August 235,86071,52340,58422,8636,270147,100
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables13,33912,242
Taxation and social security5,16211,525
Other creditors32,66031,673
Accrued liabilities and deferred income70,73177,830
Total121,892133,270
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)28,99135,310
Total28,99135,310
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
STRINGER, Claire Louise9,054150,08039,252119,882
9,054150,08039,252119,882