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Registered number: 07556040
Tolleshunt D'arcy Pre-School
Unaudited Financial Statements
For The Year Ended 31 July 2024
LPTA Limited
Chartered Certified Accountants
Priory Road
Priory Place
Tiptree
Essex
CO5 0QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07556040
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,729 5,730
9,729 5,730
CURRENT ASSETS
Debtors 5 - 2,412
Cash at bank and in hand 38,483 30,793
38,483 33,205
Creditors: Amounts Falling Due Within One Year 6 (2,135 ) (1,383 )
NET CURRENT ASSETS (LIABILITIES) 36,348 31,822
TOTAL ASSETS LESS CURRENT LIABILITIES 46,077 37,552
NET ASSETS 46,077 37,552
Income and Expenditure Account 46,077 37,552
MEMBERS' FUNDS 46,077 37,552
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For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mrs Angela Owen
Director
2nd October 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tolleshunt D'arcy Pre-School is a private company, limited by guarantee, incorporated in England & Wales, registered number 07556040 . The registered office is Tollesbury Road, Tolleshunt D'arcy, Maldon, Essex, CM9 8UB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance Basis
Fixtures & Fittings 20% Reducing Balance Basis
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 7)
7 7
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2023 14,581 14,076 28,657
Additions - 6,432 6,432
As at 31 July 2024 14,581 20,508 35,089
Depreciation
As at 1 August 2023 11,679 11,248 22,927
Provided during the period 581 1,852 2,433
As at 31 July 2024 12,260 13,100 25,360
Net Book Value
As at 31 July 2024 2,321 7,408 9,729
As at 1 August 2023 2,902 2,828 5,730
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 2,412
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 263 -
Other taxes and social security 873 189
Accruals and deferred income 999 1,194
2,135 1,383
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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