Silverfin false false 31/03/2024 01/04/2023 31/03/2024 J Haynes 07/10/2013 L Hickman 03/06/2019 J Holmes 13/01/2015 A Woodward 07/09/2010 08 October 2024 The principal activity of the company continued to be that of childcare. 04564910 2024-03-31 04564910 bus:Director1 2024-03-31 04564910 bus:Director2 2024-03-31 04564910 bus:Director3 2024-03-31 04564910 bus:Director4 2024-03-31 04564910 2023-03-31 04564910 core:CurrentFinancialInstruments 2024-03-31 04564910 core:CurrentFinancialInstruments 2023-03-31 04564910 core:RetainedEarningsAccumulatedLosses 2024-03-31 04564910 core:RetainedEarningsAccumulatedLosses 2023-03-31 04564910 core:LeaseholdImprovements 2023-03-31 04564910 core:Vehicles 2023-03-31 04564910 core:FurnitureFittings 2023-03-31 04564910 core:LeaseholdImprovements 2024-03-31 04564910 core:Vehicles 2024-03-31 04564910 core:FurnitureFittings 2024-03-31 04564910 2023-04-01 2024-03-31 04564910 bus:FilletedAccounts 2023-04-01 2024-03-31 04564910 bus:SmallEntities 2023-04-01 2024-03-31 04564910 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04564910 bus:CompanyLimitedByGuarantee 2023-04-01 2024-03-31 04564910 bus:Director1 2023-04-01 2024-03-31 04564910 bus:Director2 2023-04-01 2024-03-31 04564910 bus:Director3 2023-04-01 2024-03-31 04564910 bus:Director4 2023-04-01 2024-03-31 04564910 core:LeaseholdImprovements core:TopRangeValue 2023-04-01 2024-03-31 04564910 core:Vehicles core:TopRangeValue 2023-04-01 2024-03-31 04564910 core:FurnitureFittings core:TopRangeValue 2023-04-01 2024-03-31 04564910 2022-04-01 2023-03-31 04564910 core:LeaseholdImprovements 2023-04-01 2024-03-31 04564910 core:Vehicles 2023-04-01 2024-03-31 04564910 core:FurnitureFittings 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Company No: 04564910 (England and Wales)

THE ROCKING HORSE CLUB - PENDLE LTD



UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024
PAGES FOR FILING WITH THE REGISTRAR

THE ROCKING HORSE CLUB - PENDLE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024

Contents

THE ROCKING HORSE CLUB - PENDLE LTD

COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024
THE ROCKING HORSE CLUB - PENDLE LTD

COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024
DIRECTORS J Haynes
L Hickman
J Holmes
A Woodward
REGISTERED OFFICE Walton Lane Nursery School & Rocking Horse Club
Walton Lane
Nelson
BB9 8BP
United Kingdom
COMPANY NUMBER 04564910 (England and Wales)
CHARTERED ACCOUNTANTS PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
BB1 5QB
THE ROCKING HORSE CLUB - PENDLE LTD

BALANCE SHEET

AS AT 31 MARCH 2024
THE ROCKING HORSE CLUB - PENDLE LTD

BALANCE SHEET (continued)

AS AT 31 MARCH 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 199 241
199 241
Current assets
Debtors 4 45,635 49,057
Cash at bank and in hand 19,751 36,543
65,386 85,600
Creditors: amounts falling due within one year 5 ( 27,831) ( 93,992)
Net current assets/(liabilities) 37,555 (8,392)
Total assets less current liabilities 37,754 (8,151)
Net assets/(liabilities) 37,754 ( 8,151)
Reserves
Profit and loss account 37,754 ( 8,151 )
Total reserves 37,754 ( 8,151)

For the financial 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.

Directors' responsibilities:

The financial statements of The Rocking Horse Club - Pendle Ltd (registered number: 04564910) were approved and authorised for issue by the Board of Directors on 08 October 2024. They were signed on its behalf by:

A Woodward
Director
THE ROCKING HORSE CLUB - PENDLE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024
THE ROCKING HORSE CLUB - PENDLE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Rocking Horse Club - Pendle Ltd (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Walton Lane Nursery School & Rocking Horse Club, Walton Lane,, Nelson, BB9 8BP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements 3.33 years straight line
Vehicles 6.67 years straight line
Fixtures and fittings 3 years straight line
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 19 24

3. Tangible assets

Leasehold improve-
ments
Vehicles Fixtures and fittings Total
£ £ £ £
Cost
At 01 April 2023 46,818 49,652 190,635 287,105
At 31 March 2024 46,818 49,652 190,635 287,105
Accumulated depreciation
At 01 April 2023 46,818 49,652 190,394 286,864
Charge for the financial year 0 0 41 41
At 31 March 2024 46,818 49,652 190,436 286,906
Net book value
At 31 March 2024 0 0 199 199
At 31 March 2023 0 0 241 241

4. Debtors

2024 2023
£ £
Trade debtors 3,191 6,941
Other debtors 42,444 42,116
45,635 49,057

5. Creditors: amounts falling due within one year

2024 2023
£ £
Other creditors 27,831 93,992

6. Liability of members

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

7. Related party transactions

Walton Lane Nursery School works very closely with the company and share the same premises and facilities. The directors of the company are some of the senior members of staff and governors of Walton Lane Nursery School. By concession and with full knowledge of these associated parties and Lancashire County Council the company occupies the premises on a rent free basis. The company pays for certain costs relating to the premises which are occupied in part by Walton Lane Nursery School, this period being in the sum of £12,000 (2023: £9,500).