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Registered number: 5343981









MELROSE HOUSE NURSERY SCHOOLS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
MELROSE HOUSE NURSERY SCHOOLS LIMITED
 

CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 
MELROSE HOUSE NURSERY SCHOOLS LIMITED
REGISTERED NUMBER: 5343981

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
32,965
33,290

  
32,965
33,290

Current assets
  

Debtors: amounts falling due within one year
 5 
4,575
4,378

Cash at bank and in hand
 6 
111,075
217,519

  
115,650
221,897

Creditors: amounts falling due within one year
 7 
(24,320)
(49,445)

Net current assets
  
 
 
91,330
 
 
172,452

Total assets less current liabilities
  
124,295
205,742

  

Net assets
  
124,295
205,742


Capital and reserves
  

Called up share capital 
 8 
11
11

Profit and loss account
  
124,284
205,731

  
124,295
205,742


Page 1

 
MELROSE HOUSE NURSERY SCHOOLS LIMITED
REGISTERED NUMBER: 5343981
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




R.A. Oates
Director

Date: 26 November 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
MELROSE HOUSE NURSERY SCHOOLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Melrose House Nursery Schools Limited is a private company limited and registered in England and Wales. The address of the company's registered office is 101 New Cavendish Street, London, W1W 6XH. The presentational and functional currency is pounds sterling.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
MELROSE HOUSE NURSERY SCHOOLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
MELROSE HOUSE NURSERY SCHOOLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2024
2023
£
£

Wages and salaries
209,818
215,305

Social security costs
12,732
13,411

Cost of defined contribution scheme
58,143
28,070

280,693
256,786


The average monthly number of employees, including directors, during the year was 15 (2023 - 16).


4.


Tangible fixed assets





Long-term leasehold property
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2023
32,802
34,829
19,683
87,314



At 30 April 2024

32,802
34,829
19,683
87,314



Depreciation


At 1 May 2023
-
34,829
19,195
54,024


Charge for the year on owned assets
-
-
325
325



At 30 April 2024

-
34,829
19,520
54,349



Net book value



At 30 April 2024
32,802
-
163
32,965



At 30 April 2023
32,802
-
488
33,290

Page 5

 
MELROSE HOUSE NURSERY SCHOOLS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Debtors

2024
2023
£
£


Prepayments and accrued income
4,575
4,378

4,575
4,378



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
111,075
217,519

111,075
217,519



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
10,718
39,938

Other taxation and social security
9,551
5,119

Other creditors
1,551
2,388

Accruals and deferred income
2,500
2,000

24,320
49,445



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



8 (2023 - 8) Ordinary A shares of £1.00 each
8
8
1 (2023 - 1) Ordinary B share of £1.00
1
1
1 (2023 - 1) Ordinary C share of £1.00
1
1
1 (2023 - 1) Ordinary D share of £1.00
1
1

11

11


 
Page 6