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REGISTERED NUMBER: 07194860 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Irlam Road Day Nursery Limited

Irlam Road Day Nursery Limited (Registered number: 07194860)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Irlam Road Day Nursery Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: L J Conway
R S Conway





REGISTERED OFFICE: Boardman Conway
23A High Street
Weaverham
Northwich
Cheshire
CW8 3HA





REGISTERED NUMBER: 07194860 (England and Wales)





ACCOUNTANTS: Boardman Conway
23A High Street
Weaverham
Northwich
Cheshire
CW8 3HA

Irlam Road Day Nursery Limited (Registered number: 07194860)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 72,675 89,214
72,675 89,214

CURRENT ASSETS
Debtors 6 6,336 7,084
Cash at bank and in hand 188,610 109,802
194,946 116,886
CREDITORS
Amounts falling due within one year 7 117,808 65,567
NET CURRENT ASSETS 77,138 51,319
TOTAL ASSETS LESS CURRENT
LIABILITIES

149,813

140,533

PROVISIONS FOR LIABILITIES 4,506 5,611
NET ASSETS 145,307 134,922

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 145,207 134,822
SHAREHOLDERS' FUNDS 145,307 134,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Irlam Road Day Nursery Limited (Registered number: 07194860)

Balance Sheet - continued
30 April 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 Board of Directors and authorised for issue on 21 October 2024 and were signed on its behalf by:




L J Conway - Director



R S Conway - Director


Irlam Road Day Nursery Limited (Registered number: 07194860)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Irlam Road 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of services, excluding value added tax, sales taxes, refunds and discounts. Income is recognised in the month that the services are provided and is measured at the fair value of the consideration received or receivable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% straight line
Fixtures and fittings - 25% straight line
Computer equipment - 33% straight line

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment losses, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the assets belongs.

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.


Irlam Road Day Nursery Limited (Registered number: 07194860)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 515,000
AMORTISATION
At 1 May 2023
and 30 April 2024 515,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

Irlam Road Day Nursery Limited (Registered number: 07194860)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 92,425 38,658 4,419 135,502
Additions - 2,218 419 2,637
Disposals - - (429 ) (429 )
At 30 April 2024 92,425 40,876 4,409 137,710
DEPRECIATION
At 1 May 2023 25,108 17,158 4,022 46,288
Charge for year 12,238 6,714 224 19,176
Eliminated on disposal - - (429 ) (429 )
At 30 April 2024 37,346 23,872 3,817 65,035
NET BOOK VALUE
At 30 April 2024 55,079 17,004 592 72,675
At 30 April 2023 67,317 21,500 397 89,214

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Wages control 5,823 6,673
Prepayments 513 411
6,336 7,084

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Tax 50,911 22,721
Social security and other taxes - 3,539
Directors' current accounts 430 690
Accrued expenses 66,467 38,617
117,808 65,567

8. PENSION COMMITMENTS

The company operates a defined contribution pension scheme in respect of the staff. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions of £1,649 were outstanding at 30 April 2024 (2023 - £1,008).

9. OTHER FINANCIAL COMMITMENTS

The company has a commitment of £50,000 (2023 - £50,000) in respect of an operating lease.