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Registered Number: 08786429


 

 

 

FIRST STEPS DAY NURSERY (B&H) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 4,800    9,600 
Tangible fixed assets 4 201,143    201,524 
205,943    211,124 
Current assets      
Debtors   49,852 
Cash at bank and in hand 11,826    8,038 
11,826    57,890 
Creditors: amount falling due within one year (52,365)   (104,520)
Net current assets (40,539)   (46,630)
 
Total assets less current liabilities 165,404    164,494 
Creditors: amount falling due after more than one year (101,569)   (101,602)
Net assets 63,835    62,892 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 63,735    62,792 
Shareholders' funds 63,835    62,892 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 16 October 2024 and were signed by:


-------------------------------
Bharat Jivabhai Sida
Director
1
General Information
FIRST STEPS DAY NURSERY (B&H) LIMITED is a private company, limited by shares, registered in , registration number 08786429, registration address FIRST STEPS DAY NURSERY, ROKESCROFT BASILDON, SS13 3EA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0.00 Reducing Balance
Fixtures and Fittings 25% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 10 (2022 : 8).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 November 2022 48,000    48,000 
Additions  
Disposals  
At 31 October 2023 48,000    48,000 
Amortisation
At 01 November 2022 38,400    38,400 
Charge for year 4,800    4,800 
On disposals  
At 31 October 2023 43,200    43,200 
Net book values
At 31 October 2023 4,800    4,800 
At 31 October 2022 9,600    9,600 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 November 2022 200,000    8,844    208,844 
Additions    
Disposals    
At 31 October 2023 200,000    8,844    208,844 
Depreciation
At 01 November 2022   7,320    7,320 
Charge for year   381    381 
On disposals    
At 31 October 2023   7,701    7,701 
Net book values
Closing balance as at 31 October 2023 200,000    1,143    201,143 
Opening balance as at 01 November 2022 200,000    1,524    201,524 


5.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

2