Registered number
14053724
Butterfly's Pre-School Limited
Filleted Accounts
30 April 2024
Butterfly's Pre-School Limited
Registered number: 14053724
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 467 623
Current assets
Cash at bank and in hand 22,455 7,596
Creditors: amounts falling due within one year 4 (5,706) (948)
Net current assets 16,749 6,648
Total assets less current liabilities 17,216 7,271
Creditors: amounts falling due after more than one year 5 (193) (6,884)
Net assets 17,023 387
Capital and reserves
Called up share capital 2 2
Profit and loss account 17,021 385
Shareholders' funds 17,023 387
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M Boyle
Director
Approved by the board on 17 December 2024
Butterfly's Pre-School Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 4
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 831
At 30 April 2024 831
Depreciation
At 1 May 2023 208
Charge for the year 156
At 30 April 2024 364
Net book value
At 30 April 2024 467
At 30 April 2023 623
4 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 360 360
Taxation and social security costs 5,346 588
5,706 948
5 Creditors: amounts falling due after one year 2024 2023
£ £
Other creditors 193 6,884
6 Other information
Butterfly's Pre-School Limited is a private company limited by shares and incorporated in England. Its registered office is:
27 St Bernards Road
Whitwick
COALVILLE
Leicestershire
LE67 5GX
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