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REGISTERED NUMBER: 09100965 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

LITTLE ACORNS DAY NURSERIES (HAMPSHIRE)
LIMITED

LITTLE ACORNS DAY NURSERIES (HAMPSHIRE)
LIMITED (REGISTERED NUMBER: 09100965)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LITTLE ACORNS DAY NURSERIES (HAMPSHIRE)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTORS: Mr K T Crowley
Mrs T J Crowley





REGISTERED OFFICE: Fleming Court
Leigh Road
Eastleigh
Southampton
Hampshire
SO50 9PD





BUSINESS ADDRESS: The White House
Botley Road
Fair Oak
Eastleigh
Hampshire
SO50 7AN





REGISTERED NUMBER: 09100965 (England and Wales)






LITTLE ACORNS DAY NURSERIES (HAMPSHIRE)
LIMITED (REGISTERED NUMBER: 09100965)

BALANCE SHEET
31ST AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - 15,000
Tangible assets 6 80,008 94,127
80,008 109,127

CURRENT ASSETS
Debtors 7 1,047,376 937,939
Cash at bank 416,672 160,700
1,464,048 1,098,639
CREDITORS
Amounts falling due within one year 8 130,360 102,002
NET CURRENT ASSETS 1,333,688 996,637
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,413,696

1,105,764

PROVISIONS FOR LIABILITIES 20,002 23,532
NET ASSETS 1,393,694 1,082,232

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 1,393,594 1,082,132
SHAREHOLDERS' FUNDS 1,393,694 1,082,232

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th October 2024 and were signed on its behalf by:





Mr K T Crowley - Director


LITTLE ACORNS DAY NURSERIES (HAMPSHIRE)
LIMITED (REGISTERED NUMBER: 09100965)

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


1. STATUTORY INFORMATION

Little Acorns Day Nurseries (Hampshire) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
The turnover shown in the profit and loss account reflects the value of sales, exclusive of value added tax. Nursery fees paid in advance are held in deferred income and only recognised in the period to which they relate. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten 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 - 15% on reducing balance
Motor vehicles - 15% on reducing balance

All fixed assets are initially recorded at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

LITTLE ACORNS DAY NURSERIES (HAMPSHIRE)
LIMITED (REGISTERED NUMBER: 09100965)

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


3. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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.

Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2023 - 48 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st September 2023
and 31st August 2024 150,000
AMORTISATION
At 1st September 2023 135,000
Amortisation for year 15,000
At 31st August 2024 150,000
NET BOOK VALUE
At 31st August 2024 -
At 31st August 2023 15,000

Goodwill is amortised over its estimated useful economic life of 10 years.

LITTLE ACORNS DAY NURSERIES (HAMPSHIRE)
LIMITED (REGISTERED NUMBER: 09100965)

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


6. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1st September 2023
and 31st August 2024 68,328 81,817 150,145
DEPRECIATION
At 1st September 2023 26,334 29,684 56,018
Charge for year 6,299 7,820 14,119
At 31st August 2024 32,633 37,504 70,137
NET BOOK VALUE
At 31st August 2024 35,695 44,313 80,008
At 31st August 2023 41,994 52,133 94,127

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 1,046,359 936,892
Other debtors 1,017 1,047
1,047,376 937,939

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,708 2,064
Taxation and social security 112,332 82,057
Other creditors 16,320 17,881
130,360 102,002

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is a party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.