2023-01-012023-12-312023-12-31false05692089Pine Rivers Kindergarten 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Pine Rivers Kindergarten Limited

Registered Number
05692089
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

Pine Rivers Kindergarten Limited
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Lesley Penny Delecia

Registered Address

Unit 4 City Limits
Danehill
Reading
RG6 4UP

Registered Number

05692089 (England and Wales)
Pine Rivers Kindergarten Limited
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets38,907459,480
8,907459,480
Current assets
Debtors6,59911,940
Cash at bank and on hand200,59225,398
207,19137,338
Creditors amounts falling due within one year4(57,132)(56,141)
Net current assets (liabilities)150,059(18,803)
Total assets less current liabilities158,966440,677
Creditors amounts falling due after one year5(17,265)(351,976)
Net assets141,70188,701
Capital and reserves
Called up share capital2,1002,100
Profit and loss account139,60186,601
Shareholders' funds141,70188,701
The financial statements were approved and authorised for issue by the Director on 15 October 2024, and are signed on its behalf by:
Lesley Penny Delecia
Director
Registered Company No. 05692089
Pine Rivers Kindergarten Limited
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year1816
3.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 January 23448,05145,398493,449
Additions-393393
Disposals(448,051)-(448,051)
At 31 December 23-45,79145,791
Depreciation and impairment
At 01 January 23-33,96933,969
Charge for year-2,9152,915
At 31 December 23-36,88436,884
Net book value
At 31 December 23-8,9078,907
At 31 December 22448,05111,429459,480
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-1
Bank borrowings and overdrafts11,38911,389
Other creditors45,74344,751
Total57,13256,141
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts17,265351,976
Total17,265351,976