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FIXBY HOUSE DAY NURSERY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FIXBY HOUSE DAY NURSERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: Miss B G Hubbard





SECRETARY: Miss B G Hubbard





REGISTERED OFFICE: The Rydings
Ryburn Lane
Ripponden
Sowerby Bridge
West Yorkshire
HX6 4AQ





REGISTERED NUMBER: 04921861 (England and Wales)





ACCOUNTANTS: Wilkinson and Partners
Chartered Accountants
Fairfax House
6a Mill Field Road
Cottingley Business Park
Bradford
West Yorkshire
BD16 1PY

FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 42 9,042
Tangible assets 5 220,251 228,151
220,293 237,193

CURRENT ASSETS
Stocks 750 525
Cash at bank 32,696 22,268
33,446 22,793
CREDITORS
Amounts falling due within one year 6 46,015 55,584
NET CURRENT LIABILITIES (12,569 ) (32,791 )
TOTAL ASSETS LESS CURRENT LIABILITIES 207,724 204,402

PROVISIONS FOR LIABILITIES 7 2,269 2,598
NET ASSETS 205,455 201,804

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 205,453 201,802
SHAREHOLDERS' FUNDS 205,455 201,804

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

BALANCE SHEET - continued
31 MARCH 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 director and authorised for issue on 8 October 2024 and were signed by:





Miss B G Hubbard - Director


FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

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


1. STATUTORY INFORMATION

Fixby House Day 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.

In accordance with Section 444 of the Companies Act 2006, the Directors Report has not been delivered.

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 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.
Land and buildings - 2% on cost
Plant and machinery etc - 15% 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.


FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

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


2. ACCOUNTING POLICIES - continued
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 11 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 310,000
AMORTISATION
At 1 April 2023 300,958
Amortisation for year 9,000
At 31 March 2024 309,958
NET BOOK VALUE
At 31 March 2024 42
At 31 March 2023 9,042

FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

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


5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 April 2023 302,856 40,173 343,029
Additions - 330 330
At 31 March 2024 302,856 40,503 343,359
DEPRECIATION
At 1 April 2023 88,999 25,879 114,878
Charge for year 6,057 2,173 8,230
At 31 March 2024 95,056 28,052 123,108
NET BOOK VALUE
At 31 March 2024 207,800 12,451 220,251
At 31 March 2023 213,857 14,294 228,151

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 4,441 3,796
Tax 25,584 6,268
Social security and other taxes 519 519
Other creditors 850 13,391
Directors' current accounts 7,580 24,770
Accrued expenses 7,041 6,840
46,015 55,584

7. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax 2,269 2,598

Deferred
tax
£   
Balance at 1 April 2023 2,598
Accelerated capital allowances (329 )
Balance at 31 March 2024 2,269

FIXBY HOUSE DAY NURSERY LTD (REGISTERED NUMBER: 04921861)

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


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 Ordinary 1.00 2 2