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REGISTERED NUMBER: 07682253 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2023

for

Langtree Hall Day Nursery Limited

Langtree Hall Day Nursery Limited (Registered number: 07682253)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


Langtree Hall Day Nursery Limited (Registered number: 07682253)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 406,617 405,946
406,617 405,946

CURRENT ASSETS
Debtors 6 25,216 91,885
Cash at bank 3,585 1,858
28,801 93,743
CREDITORS
Amounts falling due within one year 7 144,037 125,563
NET CURRENT LIABILITIES (115,236 ) (31,820 )
TOTAL ASSETS LESS CURRENT LIABILITIES 291,381 374,126

CREDITORS
Amounts falling due after more than one year 8 (275,565 ) (329,718 )

PROVISIONS FOR LIABILITIES (2,635 ) (2,670 )
NET ASSETS 13,181 41,738

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 13,081 41,638
SHAREHOLDERS' FUNDS 13,181 41,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2024 and were signed by:




Ms W Morris - Director


Langtree Hall Day Nursery Limited (Registered number: 07682253)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Langtree Hall Day Nursery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07682253

Registered office: Langtree Hall
Langtree Lane
Standish
Lancashire
WN6 0QQ

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


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 represents gross invoiced sales of services and is recognised in the period to which it relates.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, 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.
Freehold property - Nil due to nominal value
Nursery equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Langtree Hall Day Nursery Limited (Registered number: 07682253)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 27,000
AMORTISATION
At 1 October 2022
and 30 September 2023 27,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Nursery
property property equipment Totals
£    £    £    £   
COST
At 1 October 2022 391,891 - 37,986 429,877
Additions - 4,185 - 4,185
At 30 September 2023 391,891 4,185 37,986 434,062
DEPRECIATION
At 1 October 2022 - - 23,931 23,931
Charge for year - - 3,514 3,514
At 30 September 2023 - - 27,445 27,445
NET BOOK VALUE
At 30 September 2023 391,891 4,185 10,541 406,617
At 30 September 2022 391,891 - 14,055 405,946

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 13,775
Other debtors 25,216 78,110
25,216 91,885

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 43,567 43,567
Trade creditors - 2,502
Taxation and social security 42,083 31,515
Other creditors 58,387 47,979
144,037 125,563

Langtree Hall Day Nursery Limited (Registered number: 07682253)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 228,979 272,546
Other creditors 46,586 57,172
275,565 329,718

Amounts falling due in more than five years:

Repayable by instalments
Mortgage 32,003 75,570

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 272,546 316,113

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms W Morris.