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REGISTERED NUMBER: 09583262 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 May 2024

for

BABY SIENNA LTD

BABY SIENNA LTD (REGISTERED NUMBER: 09583262)






Contents of the Financial Statements
for the Year Ended 29 May 2024




Page

Statement of Financial Position 1

Notes to the Financial Statements 3


BABY SIENNA LTD (REGISTERED NUMBER: 09583262)

Statement of Financial Position
29 May 2024

29.5.24 29.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 840 1,260
Tangible assets 6 471,271 477,569
472,111 478,829

CURRENT ASSETS
Stocks 450 450
Debtors 7 8,791 22,620
Cash at bank and in hand 50,496 23,814
59,737 46,884
CREDITORS
Amounts falling due within one year 8 152,579 121,276
NET CURRENT LIABILITIES (92,842 ) (74,392 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

379,269

404,437

CREDITORS
Amounts falling due after more than one
year

9

(302,316

)

(336,485

)

PROVISIONS FOR LIABILITIES (3,628 ) (4,389 )
NET ASSETS 73,325 63,563

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 72,325 62,563
SHAREHOLDERS' FUNDS 73,325 63,563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 May 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.

BABY SIENNA LTD (REGISTERED NUMBER: 09583262)

Statement of Financial Position - continued
29 May 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 27 September 2024 and were signed on its behalf by:




Mrs C L Jackson - Director



Ms C Robbins - Director


BABY SIENNA LTD (REGISTERED NUMBER: 09583262)

Notes to the Financial Statements
for the Year Ended 29 May 2024

1. STATUTORY INFORMATION

Baby Sienna Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09583262 and the registered office address is 21 Gloucester Way, Cannock, Staffordshire, WS11 7YN.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
The preparation of the financial statements in conformity with generally accepted accounting principles requires the Directors to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results in the future could differ from those estimates. Management considers that certain accounting assumptions relating to revenue, taxation and provisions are its critical accounting policies.

Turnover
Turnover represents the invoiced amounts of fees for nursery services provided under contracts to the extent that there is a right to consideration and is recorded at the value of consideration due.

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.

The franchise fee is amortised evenly over its estimated useful life of 10 years in line with the franchise agreement.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on reducing balance

Freehold property - No depreciation is provided on land and none on buildings as the residual value is believed to be equal to cost.

Stocks
Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.


BABY SIENNA LTD (REGISTERED NUMBER: 09583262)

Notes to the Financial Statements - continued
for the Year Ended 29 May 2024

3. ACCOUNTING POLICIES - continued
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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern
The financial statements have been prepared on a going concern basis, despite the net current liability position.
The creditors include £61,976 deferred income to be released by August 2024 and a Directors Loan Account of £10,197 which will not be drawn until sufficient cash to do so.
The company is fully supported by the directors, and they have assessed the current trading conditions which are improving.
In making this assessment the directors have considered the likely trading conditions for a period of twelve months from the date of the approval of these accounts.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 20 ) .

BABY SIENNA LTD (REGISTERED NUMBER: 09583262)

Notes to the Financial Statements - continued
for the Year Ended 29 May 2024

5. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 30 May 2023
and 29 May 2024 4,200
AMORTISATION
At 30 May 2023 2,940
Charge for year 420
At 29 May 2024 3,360
NET BOOK VALUE
At 29 May 2024 840
At 29 May 2023 1,260

6. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 30 May 2023
and 29 May 2024 446,402 1,569 62,821 510,792
DEPRECIATION
At 30 May 2023 - 314 32,909 33,223
Charge for year - 314 5,984 6,298
At 29 May 2024 - 628 38,893 39,521
NET BOOK VALUE
At 29 May 2024 446,402 941 23,928 471,271
At 29 May 2023 446,402 1,255 29,912 477,569

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.5.24 29.5.23
£    £   
Other debtors 8,791 22,620

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.5.24 29.5.23
£    £   
Bank loans and overdrafts 32,503 32,076
Trade creditors 11,598 390
Taxation and social security 16,890 45,227
Other creditors 91,588 43,583
152,579 121,276

BABY SIENNA LTD (REGISTERED NUMBER: 09583262)

Notes to the Financial Statements - continued
for the Year Ended 29 May 2024

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.5.24 29.5.23
£    £   
Bank loans 302,316 336,485

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 237,777 251,563

10. SECURED DEBTS

The following secured debts are included within creditors:

29.5.24 29.5.23
£    £   
Bank loans 334,819 368,561

The bank loans are secured by a fixed and floating charge over property, known as Ashmore Community Centre, Wolverhampton and floating charges covering the property or undertaking of the company.