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REGISTERED NUMBER: 06828393 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 February 2024

for

Big Adventures Children's Nursery Ltd

Big Adventures Children's Nursery Ltd (Registered number: 06828393)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Big Adventures Children's Nursery Ltd

Company Information
for the Year Ended 29 February 2024







DIRECTORS: Mr G I Donkin
Mrs A L Donkin





REGISTERED OFFICE: 43 Abbott Way
Whetstone
Leicester
Leicestershire
LE8 6RA





REGISTERED NUMBER: 06828393 (England and Wales)





ACCOUNTANTS: torr waterfield
Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW

Big Adventures Children's Nursery Ltd (Registered number: 06828393)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 14,796 19,764
14,796 19,764

CURRENT ASSETS
Debtors 6 29,335 29,061
Cash at bank 470,805 398,300
500,140 427,361
CREDITORS
Amounts falling due within one year 7 (141,218 ) (116,716 )
NET CURRENT ASSETS 358,922 310,645
TOTAL ASSETS LESS CURRENT
LIABILITIES

373,718

330,409

PROVISIONS FOR LIABILITIES (3,699 ) (5,269 )
NET ASSETS 370,019 325,140

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 370,017 325,138
SHAREHOLDERS' FUNDS 370,019 325,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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.

Big Adventures Children's Nursery Ltd (Registered number: 06828393)

Balance Sheet - continued
29 February 2024


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 25 July 2024 and were signed on its behalf by:





Mrs A L Donkin - Director


Big Adventures Children's Nursery Ltd (Registered number: 06828393)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Big Adventures Children's 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009 and the further acquisition of a related business in 2012, are being amortised evenly over their estimated useful lives of ten years.

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 - 15% on reducing balance
Fixtures and fittings - 33% on reducing balance and 25% on reducing balance
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 37 (2023 - 35 ) .

Big Adventures Children's Nursery Ltd (Registered number: 06828393)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023
and 29 February 2024 89,999
AMORTISATION
At 1 March 2023
and 29 February 2024 89,999
NET BOOK VALUE
At 29 February 2024 -
At 28 February 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 March 2023 18,971 111,315 16,780 5,395 152,461
Additions - 750 - - 750
At 29 February 2024 18,971 112,065 16,780 5,395 153,211
DEPRECIATION
At 1 March 2023 13,586 96,936 16,780 5,395 132,697
Charge for year 808 4,910 - - 5,718
At 29 February 2024 14,394 101,846 16,780 5,395 138,415
NET BOOK VALUE
At 29 February 2024 4,577 10,219 - - 14,796
At 28 February 2023 5,385 14,379 - - 19,764

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 13,963 22,494
Other debtors 15,372 6,567
29,335 29,061

Other debtors includes prepayments of £13,467 (2023: £6,567)

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Taxation and social security 55,658 39,563
Other creditors 85,560 77,153
141,218 116,716

Big Adventures Children's Nursery Ltd (Registered number: 06828393)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

Other creditors includes accruals and deferred income of £14,690 (2023: £14,642)

8. OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £75,559 (2023: £100,814).