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REGISTERED NUMBER: 05562144 (England and Wales)














Financial Statements for the Year Ended 31 March 2024

for

Burstead Bears Day Nursery Limited

Burstead Bears Day Nursery Limited (Registered number: 05562144)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Burstead Bears Day Nursery Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr A H Stern





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 05562144 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Burstead Bears Day Nursery Limited (Registered number: 05562144)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,800 14,672

CURRENT ASSETS
Debtors 5 89 -
Cash at bank and in hand 104,811 74,065
104,900 74,065
CREDITORS
Amounts falling due within one year 6 68,865 29,091
NET CURRENT ASSETS 36,035 44,974
TOTAL ASSETS LESS CURRENT LIABILITIES 48,835 59,646

PROVISIONS FOR LIABILITIES 2,432 5,448
NET ASSETS 46,403 54,198

CAPITAL AND RESERVES
Called up share capital 7 81 81
Retained earnings 46,322 54,117
SHAREHOLDERS' FUNDS 46,403 54,198

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Burstead Bears Day Nursery Limited (Registered number: 05562144)

Balance Sheet - continued
31 March 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 director and authorised for issue on 31 October 2024 and were signed by:





Mr A H Stern - Director


Burstead Bears Day Nursery Limited (Registered number: 05562144)

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

1. STATUTORY INFORMATION

Burstead Bears 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

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.

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.

Government grants
Government grants represents income received from Essex County Council.

Burstead Bears Day Nursery Limited (Registered number: 05562144)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 21 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1 April 2023 3,024 23,944 44,323
Additions - - -
At 31 March 2024 3,024 23,944 44,323
DEPRECIATION
At 1 April 2023 3,024 23,454 40,564
Charge for year - 123 564
At 31 March 2024 3,024 23,577 41,128
NET BOOK VALUE
At 31 March 2024 - 367 3,195
At 31 March 2023 - 490 3,759

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 13,626 8,222 93,139
Additions - 826 826
At 31 March 2024 13,626 9,048 93,965
DEPRECIATION
At 1 April 2023 5,618 5,807 78,467
Charge for year 1,201 810 2,698
At 31 March 2024 6,819 6,617 81,165
NET BOOK VALUE
At 31 March 2024 6,807 2,431 12,800
At 31 March 2023 8,008 2,415 14,672

Burstead Bears Day Nursery Limited (Registered number: 05562144)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 89 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 25,849 2,620
Taxation and social security 39,139 23,752
Other creditors 3,877 2,719
68,865 29,091

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
80 Ordinary £1 80 80
1 Ordinary B £1 1 1
81 81

8. PENSION COMMITMENTS

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.

9. RELATED PARTY DISCLOSURES

The key personel management is deemed to be director Mr A H Stern.