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Registered number: 08715986
Step By Step Nursery (Bushey) Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08715986
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,047 17,695
14,047 17,695
CURRENT ASSETS
Debtors 5 6,508 6,508
Cash at bank and in hand 9,620 12,080
16,128 18,588
Creditors: Amounts Falling Due Within One Year 6 (55,129 ) (57,487 )
NET CURRENT ASSETS (LIABILITIES) (39,001 ) (38,899 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,954 ) (21,204 )
NET LIABILITIES (24,954 ) (21,204 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (25,054 ) (21,304 )
SHAREHOLDERS' FUNDS (24,954) (21,204)
Page 1
Page 2
For the year ending 31 January 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 Profit and Loss Account.
On behalf of the board
Ms Fumiko Imanaka
Director
Mr Nicholas Yu
Director
29/10/2024
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
Step By Step Nursery (Bushey) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08715986 . The registered office is Harrison House Sheep Walk, Langford Road, Biggleswade, SG18 9RB.
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 measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Leasehold 10% Straight Line
Computer Equipment 15% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 February 2023 34,554 4,274 38,828
As at 31 January 2024 34,554 4,274 38,828
Depreciation
As at 1 February 2023 18,141 2,992 21,133
Provided during the period 3,455 193 3,648
As at 31 January 2024 21,596 3,185 24,781
Net Book Value
As at 31 January 2024 12,958 1,089 14,047
As at 1 February 2023 16,413 1,282 17,695
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,925 3,925
Other debtors 2,558 2,558
VAT 25 25
6,508 6,508
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,186 3,186
Other creditors 45,972 48,329
Directors' loan accounts 5,971 5,972
55,129 57,487
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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