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REGISTERED NUMBER: OC428252 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2024

FOR

HUNNYPOT CORNER DAY NURSERY LLP

HUNNYPOT CORNER DAY NURSERY LLP (REGISTERED NUMBER: OC428252)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HUNNYPOT CORNER DAY NURSERY LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 5 APRIL 2024







DESIGNATED MEMBERS: K M Huggett
Mrs A C Huggett
Miss R A Leaney





REGISTERED OFFICE: 24 Key West
Eastbourne
East Sussex
BN23 5TD





REGISTERED NUMBER: OC428252 (England and Wales)





ACCOUNTANTS: Watson Associates (Professional Services) Limited
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

HUNNYPOT CORNER DAY NURSERY LLP (REGISTERED NUMBER: OC428252)

BALANCE SHEET
5 APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 404,877 404,877
Tangible assets 5 52,293 29,550
457,170 434,427

CURRENT ASSETS
Debtors 6 26,476 24,000
Cash at bank 33,193 42,551
59,669 66,551
CREDITORS
Amounts falling due within one year 7 (68,654 ) (57,602 )
NET CURRENT (LIABILITIES)/ASSETS (8,985 ) 8,949
TOTAL ASSETS LESS CURRENT
LIABILITIES

448,185

443,376

CREDITORS
Amounts falling due after more than one
year

8

(102,298

)

(110,000

)
NET ASSETS ATTRIBUTABLE TO
MEMBERS

345,887

333,376

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

345,887

333,376

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 345,887 333,376

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2024.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

HUNNYPOT CORNER DAY NURSERY LLP (REGISTERED NUMBER: OC428252)

BALANCE SHEET - continued
5 APRIL 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 16 September 2024 and were signed by:




Mrs A C Huggett - Designated member




Miss R A Leaney - Designated member


HUNNYPOT CORNER DAY NURSERY LLP (REGISTERED NUMBER: OC428252)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

1. STATUTORY INFORMATION

Hunnypot Corner Day Nursery LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

HUNNYPOT CORNER DAY NURSERY LLP (REGISTERED NUMBER: OC428252)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

3. EMPLOYEE INFORMATION

The average number of employees during the year was 18 (2023 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 6 April 2023
and 5 April 2024 404,877
NET BOOK VALUE
At 5 April 2024 404,877
At 5 April 2023 404,877

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 6 April 2023 9,203 61,354 2,175 72,732
Additions 6,720 26,751 4,466 37,937
Disposals - (14,925 ) - (14,925 )
At 5 April 2024 15,923 73,180 6,641 95,744
DEPRECIATION
At 6 April 2023 4,732 37,045 1,405 43,182
Charge for year 1,759 8,732 472 10,963
Eliminated on disposal - (10,694 ) - (10,694 )
At 5 April 2024 6,491 35,083 1,877 43,451
NET BOOK VALUE
At 5 April 2024 9,432 38,097 4,764 52,293
At 5 April 2023 4,471 24,309 770 29,550

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 24,000 24,000
Prepayments 2,476 -
26,476 24,000

HUNNYPOT CORNER DAY NURSERY LLP (REGISTERED NUMBER: OC428252)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 20,000 20,000
Hire purchase contracts 3,018 3,869
Social security and other taxes 172 1,013
Other creditors 18,999 10,924
Accrued expenses 26,465 21,796
68,654 57,602

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 2-5 years 90,000 80,000
Bank loans - over 5 years - 30,000
Hire purchase contracts 12,298 -
102,298 110,000

Amounts falling due in more than five years:

Repayable by instalments
Bank loans - over 5 years - 30,000

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts shown as due as loans and other debts due to members rank pari pasu in relation to other creditors in the event of a winding up.