01 February 2023 31 January 2024 No principle activity is included 07484843 2023-02-01 07484843 2024-01-31 07484843 2023-02-01 2024-01-31 07484843 2023-01-31 07484843 2022-02-01 2023-01-31 07484843 uk-core:WithinOneYear 2024-01-31 07484843 uk-core:WithinOneYear 2023-01-31 07484843 uk-core:AfterOneYear 2024-01-31 07484843 uk-core:AfterOneYear 2023-01-31 07484843 uk-core:ShareCapital 2024-01-31 07484843 uk-core:ShareCapital 2023-01-31 07484843 uk-core:RetainedEarningsAccumulatedLosses 2024-01-31 07484843 uk-core:RetainedEarningsAccumulatedLosses 2023-01-31 07484843 uk-bus:Director1 2023-02-01 2024-01-31 07484843 uk-bus:RegisteredOffice 2023-02-01 2024-01-31 07484843 uk-curr:PoundSterling 2023-02-01 2024-01-31 07484843 uk-core:PlantMachinery 2023-02-01 2024-01-31 07484843 uk-core:Vehicles 2023-02-01 2024-01-31 07484843 uk-core:FurnitureFittings 2023-02-01 2024-01-31 07484843 uk-core:OfficeEquipment 2023-02-01 2024-01-31 07484843 uk-core:VehiclesPlantMachinery 2023-01-31 07484843 uk-core:FurnitureFittingsToolsEquipment 2023-01-31 07484843 uk-core:VehiclesPlantMachinery 2023-02-01 2024-01-31 07484843 uk-core:FurnitureFittingsToolsEquipment 2023-02-01 2024-01-31 07484843 uk-core:VehiclesPlantMachinery 2024-01-31 07484843 uk-core:FurnitureFittingsToolsEquipment 2024-01-31 07484843 uk-core:BetweenTwoFiveYears 2024-01-31 07484843 uk-core:BetweenTwoFiveYears 2023-01-31 07484843 uk-bus:FRS102 2023-02-01 2024-01-31 07484843 uk-bus:FullAccounts 2023-02-01 2024-01-31 07484843 uk-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 07484843 uk-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  ANNABELLES DAY NURSERY LIMITED
   
   
   
  UNAUDITED FINANCIAL STATEMENTS
   
   
  FOR THE YEAR ENDED 31 JANUARY 2024
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  ANNABELLES DAY NURSERY LIMITED
  FINANCIAL STATEMENTS
  FOR THE YEAR ENDED 31 JANUARY 2024
       
       
  DIRECTORS
       
  A L Hughes
  P B Hughes
       
       
  SECRETARY
       
  P B Hughes
       
  REGISTERED OFFICE
       
  78 Birmingham Street
Oldbury
West Midlands
B69 4EB
       
       
  COMPANY REGISTERED NUMBER
       
  07484843
       
       
  BANKERS
       
  Barclays
       
       
  ACCOUNTANTS
       
  Lyness Accountancy Practice Limited
  Chartered Accountants
  78 Birmingham Street
Oldbury
West Midlands
B69 4EB
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
  page 1
  ANNABELLES DAY NURSERY LIMITED
  FINANCIAL STATEMENTS
  FOR THE YEAR ENDED 31 JANUARY 2024
       
       
       
       
       
       
  CONTENTS
       
  Pages
       
       
  3-4 Statement of Financial Position  
       
       
  5-8 Notes to the Financial Statements  
       
     
  page 2
  ANNABELLES DAY NURSERY LIMITED
  Company registered number: 07484843
  STATEMENT OF FINANCIAL POSITION AT 31 January 2024
           
    Note 2024 2023
      £ £ £
  FIXED ASSETS
  Property, plant and equipment 3 168,938 200,193
  Investment property 4 414,780 414,780
      583,718 614,973
  CURRENT ASSETS    
  Debtors 5 1,036,658 726,642
  Cash at bank and in hand   492,112 485,737
      1,528,770 1,212,379
  CREDITORS: Amounts falling due within one year 6 284,457 171,473
  NET CURRENT ASSETS   1,244,313 1,040,906
  TOTAL ASSETS LESS CURRENT LIABILITIES   1,828,031 1,655,879
           
  CREDITORS: Amounts falling due after more than one year 7 - (25,521)
           
  PROVISIONS FOR LIABILITIES   (22,355) (20,694)
  NET ASSETS   £1,805,676 £1,609,664
       
  CAPITAL AND RESERVES
  Called up share capital   100 100
  Retained earnings   1,805,576 1,609,564
  SHAREHOLDERS' FUNDS   £1,805,676 £1,609,664
       
  The notes on pages 5-8 form part of these financial statements
   
  page 3
  ANNABELLES DAY NURSERY LIMITED
  Company registered number: 07484843
  STATEMENT OF FINANCIAL POSITION AT 31 January 2024 (CONT.)
           
    Note 2024 2023
      £ £ £
       
       
  In approving these financial statements as directors of the company we hereby confirm the following:
       
  For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
       
  The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with section 476 of the Companies Act 2006.
       
  The directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.
 
 
  These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies
       
  In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
       
  The financial statements were approved and authorised for issue by the board of directors on 30 October 2024
 
  Signed on behalf of the board of directors
 
 
       
  P B Hughes, Director
       
       
  The notes on pages 5-8 form part of these financial statements
   
  page 4
  ANNABELLES DAY NURSERY LIMITED
  NOTES TO THE ACCOUNTS
  FOR THE YEAR ENDED 31 JANUARY 2024
       
 
1. SIGNIFICANT ACCOUNTING POLICIES
       
         
1a. Statement of compliance
         
  Annabelles Day Nursery Limited, Company number 07484843 is a private company limited by shares incorporated in England & Wales.
         
  Registered office:
  78 Birmingham Street
Oldbury
West Midlands
B69 4EB
         
  Basis of accounting
         
  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" and the Companies Act 2006.
  The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.
         
1c. Revenue recognition
         
  Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
         
1d. Taxation
         
  Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
         
 
         
 
       
1e. Property, plant and equipment
       
  Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
       
  Plant and machinery Reducing balance 15%  
  Vehicles Reducing balance 20%  
  Fixtures and fittings Reducing balance 15%  
  Equipment Reducing balance 33%  
  The notes on pages 5-8 form part of these financial statements
   
  page 5
  ANNABELLES DAY NURSERY LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 31 JANUARY 2024
       
 
1. SIGNIFICANT ACCOUNTING POLICIES (CONT.)
         
1f. Short term debtors and creditors
         
  Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.
         
         
1g. Cash and cash equivalents
         
  Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. For the purpose of statement of cash flows, bank overdrafts which are repayable on demand form an integral part of the Company's cash management are included as a component of cash and cash equivalents.
         
 
         
1h. Interest bearing borrowings
         
  All interest-bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of cash payable to the bank (including interest). After initial recognition they are measured at amortised cost using the effective interest rate method, less impairment. Any difference between the amount initially recognised and redemption value is recognised in profit and loss together with any interest and fees payable.
         
         
1i. Leased assets
         
  Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the Company are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful life. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.
         
 
         
         
1j. Employee benefits
         
  The obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.
         
       
       
2. DIRECTORS AND EMPLOYEES
       
  The average weekly number of employees during the year were as follows:
    2024 2023
    No. No.
  Management and administration 53 48
   
  The notes on pages 5-8 form part of these financial statements
   
  page 6
  ANNABELLES DAY NURSERY LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 31 JANUARY 2024
         
3. PROPERTY, PLANT AND EQUIPMENT
    Plant & Fixtures &  
    Machinery Equipment Total
    £ £ £
  Cost
         
  At 1 February 2023 278,175 7,394 411,838
  Additions other than through business combinations 21,289 - 21,289
         
  At 31 January 2024 299,464 7,394 433,127
   
  Depreciation
         
  At 1 February 2023 134,380 6,070 211,645
  For the year 34,584 437 52,544
  At 31 January 2024 168,964 6,507 264,189
   
  Net Book Amounts
         
  At 31 January 2024 130,500 887 168,938
  At 31 January 2023 143,795 1,324 200,193
   
       
       
  Investment Properties
       
      Total
      £
  Fair value at 1 February 2023   414,780
  Acquisitions through business combinations
  Fair value at 31 January 2024   414,780
     
       
       
5. DEBTORS 2024 2023
    £ £
  Trade debtors 65,208 52,349
  Other debtors 971,450 674,293
    £1,036,658 £726,642
   
  The notes on pages 5-8 form part of these financial statements
   
  page 7
  ANNABELLES DAY NURSERY LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 31 JANUARY 2024
       
       
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
    2024 2023
    £ £
  Bank loans and overdrafts - 12,085
  Trade creditors 1 -
  Corporation tax 119,107 139,036
  Other taxes and social security 13,936 14,904
  Other creditors 3,303 3,048
  Accruals and deferred income 148,110 2,400
    £284,457 £171,473
   
       
       
7. CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
    2024 2023
    £ £
  Bank loans and overdrafts - 25,521
    £- £25,521
   
       
  Analysis of borrowings:
       
  Due within five years:
  within 1 year
  bank - 12,085
  within 2-5 years
  bank - 25,521
    £- £37,606
   
  The notes on pages 5-8 form part of these financial statements
   
  page 8