Company Registration No. 13214722 (England and Wales)
Chipmunks Day Nursery (Gloucester) Ltd
Unaudited accounts
for the year ended 29 February 2024
Chipmunks Day Nursery (Gloucester) Ltd
Unaudited accounts
Contents
Chipmunks Day Nursery (Gloucester) Ltd
Company Information
for the year ended 29 February 2024
Directors
Claire Emberson
Scott Emberson
Company Number
13214722 (England and Wales)
Registered Office
MASTER ACCOUNTING LIMITED THE STABLES, 3
ASHLEY
MARKET HARBOROUGH
LEICESTERSHIRE
LE16 8HF
ENGLAND
Accountants
Master Accounting Limited
The Stables, Ashley Court
32 Main Street, Ashley
Market Harborough
Leicestershire
LE16 8HF
Chipmunks Day Nursery (Gloucester) Ltd
Statement of financial position
as at 29 February 2024
Intangible assets
150,124
171,571
Tangible assets
36,630
51,009
Cash at bank and in hand
28,261
97,835
Creditors: amounts falling due within one year
(215,361)
(304,541)
Net current liabilities
(185,946)
(163,251)
Profit and loss account
808
59,329
Shareholders' funds
808
59,329
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2024 and were signed on its behalf by
Claire Emberson
Director
Company Registration No. 13214722
Chipmunks Day Nursery (Gloucester) Ltd
Notes to the Accounts
for the year ended 29 February 2024
Chipmunks Day Nursery (Gloucester) Ltd is a private company, limited by shares, registered in England and Wales, registration number 13214722. The registered office is MASTER ACCOUNTING LIMITED THE STABLES, 3, ASHLEY, MARKET HARBOROUGH, LEICESTERSHIRE, LE16 8HF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% - straight line
Motor vehicles
25% - straight line
Fixtures & fittings
20% - straight line
Computer equipment
33% - straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Chipmunks Day Nursery (Gloucester) Ltd
Notes to the Accounts
for the year ended 29 February 2024
4
Intangible fixed assets
Goodwill
At 29 February 2024
214,463
Charge for the year
21,447
At 29 February 2024
64,339
At 29 February 2024
150,124
At 28 February 2023
171,571
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 March 2023
4,003
39,237
27,831
1,580
72,651
Additions
805
-
967
868
2,640
At 29 February 2024
4,808
39,237
28,798
2,448
75,291
At 1 March 2023
859
9,809
10,145
829
21,642
Charge for the year
931
9,810
5,631
647
17,019
At 29 February 2024
1,790
19,619
15,776
1,476
38,661
At 29 February 2024
3,018
19,618
13,022
972
36,630
At 28 February 2023
3,144
29,428
17,686
751
51,009
Amounts falling due within one year
Trade debtors
1,154
43,455
7
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
31,693
34,997
Proposed dividends
1,510
1,510
Other creditors
1,025
3,151
Loans from directors
178,253
262,003
Chipmunks Day Nursery (Gloucester) Ltd
Notes to the Accounts
for the year ended 29 February 2024
8
Average number of employees
During the year the average number of employees was 20 (2023: 20).