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REGISTERED NUMBER: 08060782 (England and Wales)















Financial Statements for the Year Ended 31 May 2024

for

Linden House Day Nursery Limited

Linden House Day Nursery Limited (Registered number: 08060782)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Linden House Day Nursery Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs H P M Wilson
Miss C L Lee





REGISTERED OFFICE: 34 Crow Lane West
Newton Le Willows
Merseyside
WA12 9YG





REGISTERED NUMBER: 08060782 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

Linden House Day Nursery Limited (Registered number: 08060782)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 249,840 275,119

CURRENT ASSETS
Debtors 5 306,377 266,761
Cash at bank and in hand 89,714 74,105
396,091 340,866
CREDITORS
Amounts falling due within one year 6 358,276 352,550
NET CURRENT ASSETS/(LIABILITIES) 37,815 (11,684 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

287,655

263,435

CREDITORS
Amounts falling due after more than
one year

7

(10,833

)

(21,783

)

PROVISIONS FOR LIABILITIES (16,811 ) (14,913 )
NET ASSETS 260,011 226,739

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 260,001 226,729
SHAREHOLDERS' FUNDS 260,011 226,739

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Linden House Day Nursery Limited (Registered number: 08060782)

Balance Sheet - continued
31 May 2024


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 1 August 2024 and were signed on its behalf by:





Miss C L Lee - Director


Linden House Day Nursery Limited (Registered number: 08060782)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Linden House Day Nursery 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. 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.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover
Turnover is measured at the fair value of the consideration from nursery fees which are exempt from value added tax and are recognised when the fees are receivable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - 25% on reducing balance

Financial instruments
Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

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.


Linden House Day Nursery Limited (Registered number: 08060782)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2023 - 32 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 June 2023 483,183 262,033 745,216
Additions - 11,169 11,169
At 31 May 2024 483,183 273,202 756,385
DEPRECIATION
At 1 June 2023 286,551 183,546 470,097
Charge for year 14,034 22,414 36,448
At 31 May 2024 300,585 205,960 506,545
NET BOOK VALUE
At 31 May 2024 182,598 67,242 249,840
At 31 May 2023 196,632 78,487 275,119

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 7,158 11,944
Amounts owed by group undertakings 299,219 254,817
306,377 266,761

Linden House Day Nursery Limited (Registered number: 08060782)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 10,000 8,333
Trade creditors 7,627 8,836
Amounts owed to group undertakings 212,349 205,325
Taxation and social security 29,360 25,203
Other creditors 98,940 104,853
358,276 352,550

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans 10,833 21,783

8. RELATED PARTY DISCLOSURES

Both Miss C Lee and Mrs H P M Wilson are also directors of Mere House Day Nursery Limited, Patterdale Lodge Day Nursery Limited, Canal House Day Nursery Limited, and Linden House Holdings Limited .

Included in creditors as at 31st May 2024 is £205,325 (2023 £205,325) owing to Mere House Day Nursery Limited.

Included in debtors as at 31st May 2024 is £16,338 (2023 £16,338) owing from Patterdale Lodge Day Nursery Limited.

Included in creditors as at 31st May 2024 is £7,024 (2023 £7,024) owing to Canal House Day Nursery Limited.

Included in debtors as at 31st May 2024 is £282,881 (2023 £238,479) owing from Linden House Holdings Limited.

Miss C Lee is a director of Hearty Cook House Limited.

Included in other creditors as at 31st May 2024 is £34,420 (2023 £4,832) owing to Hearty Cook House Limited.

These loans are interest free and repayable on demand.