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REGISTERED NUMBER: 03341521 (England and Wales)



















ANGELS BY DAY (CHILDREN'S DAY NURSERY)
LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






ANGELS BY DAY (CHILDREN'S DAY NURSERY)
LIMITED (REGISTERED NUMBER: 03341521)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


ANGELS BY DAY (CHILDREN'S DAY NURSERY)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Mrs F K Day
Mr B J Day
Miss M O Day
Mr N A Day





SECRETARY: Mr C M Day





REGISTERED OFFICE: Hill Side House
Hill Side
Off Derby Road
Nottingham
Nottinghamshire
NG7 2DZ





REGISTERED NUMBER: 03341521 (England and Wales)





ACCOUNTANTS: Johnson Tidsall Limited
Chartered Accountants
81 Burton Road
Derby
Derbyshire
DE1 1TJ

ANGELS BY DAY (CHILDREN'S DAY NURSERY)
LIMITED (REGISTERED NUMBER: 03341521)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,630 95,273

CURRENT ASSETS
Stocks 3,680 3,530
Debtors 5 25,627 4,065
Cash at bank and in hand 992,304 967,657
1,021,611 975,252
CREDITORS
Amounts falling due within one year 6 321,855 198,785
NET CURRENT ASSETS 699,756 776,467
TOTAL ASSETS LESS CURRENT
LIABILITIES

745,386

871,740

PROVISIONS FOR LIABILITIES 18,974 23,818
NET ASSETS 726,412 847,922

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 726,411 847,921
SHAREHOLDERS' FUNDS 726,412 847,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

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

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 9 October 2024 and were signed on its behalf by:




Mrs F K Day - Director


ANGELS BY DAY (CHILDREN'S DAY NURSERY)
LIMITED (REGISTERED NUMBER: 03341521)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Angels by Day (Children's Day Nursery) 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 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.

ANGELS BY DAY (CHILDREN'S DAY NURSERY)
LIMITED (REGISTERED NUMBER: 03341521)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2023 - 50 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 September 2023 191,874 145,135 61,490 398,499
Additions 4,568 913 - 5,481
Disposals - - (61,490 ) (61,490 )
At 31 August 2024 196,442 146,048 - 342,490
DEPRECIATION
At 1 September 2023 155,092 126,997 21,137 303,226
Charge for year 10,117 4,654 10,088 24,859
Eliminated on disposal - - (31,225 ) (31,225 )
At 31 August 2024 165,209 131,651 - 296,860
NET BOOK VALUE
At 31 August 2024 31,233 14,397 - 45,630
At 31 August 2023 36,782 18,138 40,353 95,273

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,079 2,025
Directors' current accounts 20,066 -
Prepayments and accrued income 2,482 2,040
25,627 4,065

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 40,228 4,572
Amounts owed to group undertakings 30,900 -
Corporation tax 101,177 108,109
Social security and other taxes 11,011 10,172
Other creditors 2,721 2,159
Directors' current accounts - 8,954
Accruals and deferred income 135,818 64,819
321,855 198,785

ANGELS BY DAY (CHILDREN'S DAY NURSERY)
LIMITED (REGISTERED NUMBER: 03341521)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1