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REGISTERED NUMBER: 06355235 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Kingswood Day Nurseries Limited

Kingswood Day Nurseries Limited (Registered number: 06355235)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kingswood Day Nurseries Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: Miss MA Wood





REGISTERED OFFICE: 7 Wessex House
St. Leonards Road
Bournemouth
Dorset
BH8 8QS





REGISTERED NUMBER: 06355235 (England and Wales)





ACCOUNTANTS: Rawlence and Browne UDY Limited
T/A Potter and Pollard
Unit 17 Lancaster Road
Sarum Business Park
Old Sarum
Salisbury
Wiltshire
SP4 6FB

Kingswood Day Nurseries Limited (Registered number: 06355235)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 119,492 116,313
119,492 116,313

CURRENT ASSETS
Debtors 6 13,502 11,413
Cash at bank 309,489 239,502
322,991 250,915
CREDITORS
Amounts falling due within one year 7 104,151 42,577
NET CURRENT ASSETS 218,840 208,338
TOTAL ASSETS LESS CURRENT
LIABILITIES

338,332

324,651

PROVISIONS FOR LIABILITIES 9,445 10,271
NET ASSETS 328,887 314,380

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 328,885 314,378
328,887 314,380

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

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

The director acknowledges her 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.

Kingswood Day Nurseries Limited (Registered number: 06355235)

Balance Sheet - continued
31 August 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 25 October 2024 and were signed by:





Miss MA Wood - Director


Kingswood Day Nurseries Limited (Registered number: 06355235)

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

1. STATUTORY INFORMATION

Kingswood Day Nurseries 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.

Goodwill
Intangible assets, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Kingswood Day Nurseries Limited (Registered number: 06355235)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 30,000
AMORTISATION
At 1 September 2023
and 31 August 2024 30,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 145,742
Additions 13,033
At 31 August 2024 158,775
DEPRECIATION
At 1 September 2023 29,429
Charge for year 9,854
At 31 August 2024 39,283
NET BOOK VALUE
At 31 August 2024 119,492
At 31 August 2023 116,313

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Amounts owed by group undertakings 7,840 7,000
Other debtors 5,662 4,413
13,502 11,413

Kingswood Day Nurseries Limited (Registered number: 06355235)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Taxation and social security 36,857 11,841
Other creditors 67,294 30,736
104,151 42,577

8. TRANSITION TO FRS 102 (SECTION 1A)

Reconciliation of equity:

At 1.9.22 At 31.8.23
£    £   
Capital and reserves (as previously stated) 262,462 324,651
Deferred tax on plant and machinery (1,358 ) (10,271 )
261,104 314,380
Prior to the adoption of FRS 102 (1A), the financial statements were presented under FRS 105, where deferred tax is not recognised. The FRS 102 (1A) framework has been retrospectively applied to the comparative figures with the date of adoption being 1 September 2022.