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Registered number: 6072832
GORDON DAY CARE NURSERY LIMITED
Financial Statements
For The Year Ended 31 March 2024
Arthur G Edwards & Co Limited
Chartered Certified Accountants
Alexandra House
74 Moorland Road
Stoke-on-Trent
Staffs
ST6 1DY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 6072832
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 7,200
Tangible Assets 5 - 501
- 7,701
CURRENT ASSETS
Stocks - 350
Debtors 6 13,213 10,823
Cash at bank and in hand 12,233 4,345
25,446 15,518
Creditors: Amounts Falling Due Within One Year 7 (28,679 ) (26,590 )
NET CURRENT ASSETS (LIABILITIES) (3,233 ) (11,072 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,233 ) (3,371 )
NET LIABILITIES (3,233 ) (3,371 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (3,333 ) (3,471 )
SHAREHOLDERS' FUNDS (3,233) (3,371)
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Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Irene Hayes
Director
05/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GORDON DAY CARE NURSERY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 6072832 . The registered office is Albany Works, Moorland Road, Stoke-on-Trent, ST6 1EB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises monies and funding received for the value of goods and services supplied by the company during the year.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
The corporation tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before taxation as reported in the profit and loss because of adjustments made for capital allowances and disallowed items of expenditure. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 36,000
Disposals (7,056)
As at 31 March 2024 28,944
Amortisation
As at 1 April 2023 28,800
Impairment losses 28,944
Disposals (28,800)
As at 31 March 2024 28,944
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 7,200
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 6,815 6,069 12,884
Disposals (6,815 ) (6,069 ) (12,884 )
Depreciation
As at 1 April 2023 6,526 5,857 12,383
Disposals (6,526 ) (5,857 ) (12,383 )
As at 31 March 2024 - - -
Net Book Value
As at 31 March 2024 - - -
As at 1 April 2023 289 212 501
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,213 7,664
Prepayments and accrued income - 3,159
13,213 10,823
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,708 107
Corporation tax - 598
Other taxes and social security 482 754
Accruals and deferred income 4,895 4,052
Directors' loan accounts 20,594 21,079
28,679 26,590
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling parties are Mrs I Hayes and Mr M Hayes by virtue of their ownership of 100% of the issued share capital in the company (50% each).
10.
Gordon Day Care Nursery Limited ceased to trade on 31 March 2024
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