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REGISTERED NUMBER: 05920932 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED

LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED (REGISTERED NUMBER: 05920932)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 10

LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: E Journet





SECRETARY: K L Journet





REGISTERED OFFICE: Russell House
140 High Street
Edgware
Middlesex
HA8 7LW





REGISTERED NUMBER: 05920932 (England and Wales)





ACCOUNTANTS: MGR Paris Limited
Chartered Accountants
Russell House
140 High Street
Edgware
London
HA8 7LW

LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED (REGISTERED NUMBER: 05920932)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,302,338 1,330,110

CURRENT ASSETS
Debtors 5 6,646 4,280
Cash at bank and in hand 136,691 140,530
143,337 144,810
CREDITORS
Amounts falling due within one year 6 (127,342 ) (130,587 )
NET CURRENT ASSETS 15,995 14,223
TOTAL ASSETS LESS CURRENT LIABILITIES 1,318,333 1,344,333

CREDITORS
Amounts falling due after more than one
year

7

(489,590

)

(569,697

)

PROVISIONS FOR LIABILITIES 9 (134,131 ) (134,131 )

ACCRUALS AND DEFERRED INCOME 2,946 -
NET ASSETS 697,558 640,505

CAPITAL AND RESERVES
Called up share capital 10 250 250
Fair value reserve 11 567,068 567,068
Retained earnings 11 130,240 73,187
SHAREHOLDERS' FUNDS 697,558 640,505

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED (REGISTERED NUMBER: 05920932)

BALANCE SHEET - continued
31 AUGUST 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 director and authorised for issue on 7 January 2025 and were signed by:





E Journet - Director


LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED (REGISTERED NUMBER: 05920932)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Little Nightingale's Children's 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax and government funding received in relation to the services provided.

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 - 2% on cost and not provided
Improvements to property - 5% on cost
Plant and machinery - 5% on cost
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

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.

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.

LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED (REGISTERED NUMBER: 05920932)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


2. ACCOUNTING POLICIES - continued

Interest payable
Interest payable is charged to the profit and loss account on an accruals basis.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.

Impairment of financial assets
Financial assets, other than those held at fair value are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the Statement of Total Comprehensive Income

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity

Basic financial liabilities
Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest .

Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.

Government grants
Government grants are recognised where there is reasonable assurance that the grant will be received. Loans provided and/or guaranteed by government that represent market rates of interest are recorded at the amount of the proceeds received and recognised within Borrowings. Those loans provided and/or guaranteed by government that represent below market rates of interest are measured at inception at their fair value and recognised within Borrowings, with the differential to the proceeds received recorded within Deferred income and released to the relevant financial statement caption in the Income statement on an accruals basis. Grants that compensate the Company for expenses incurred are recognised in the Income statement in the relevant financial statement caption on an accruals basis in the periods in which the expenses are recognised.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 20 ) .

LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED (REGISTERED NUMBER: 05920932)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST OR VALUATION
At 1 September 2023 1,320,000 153,343 13,850
Additions - - -
At 31 August 2024 1,320,000 153,343 13,850
DEPRECIATION
At 1 September 2023 60,700 94,139 2,669
Charge for year 20,233 7,667 692
At 31 August 2024 80,933 101,806 3,361
NET BOOK VALUE
At 31 August 2024 1,239,067 51,537 10,489
At 31 August 2023 1,259,300 59,204 11,181

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST OR VALUATION
At 1 September 2023 33,187 18,309 1,538,689
Additions 1,356 - 1,356
At 31 August 2024 34,543 18,309 1,540,045
DEPRECIATION
At 1 September 2023 33,187 17,884 208,579
Charge for year 112 424 29,128
At 31 August 2024 33,299 18,308 237,707
NET BOOK VALUE
At 31 August 2024 1,244 1 1,302,338
At 31 August 2023 - 425 1,330,110

Included in cost or valuation of land and buildings is freehold land of £ 308,333 (2023 - £ 308,333 ) which is not depreciated.

LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED (REGISTERED NUMBER: 05920932)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 August 2024 is represented by:

Improvements
Freehold to Plant and
property property machinery
£    £    £   
Valuation in 2014 197,997 - -
Valuation in 2021 338,527 - -
Cost 783,476 153,343 13,850
1,320,000 153,343 13,850

Fixtures
and Computer
fittings equipment Totals
£    £    £   
Valuation in 2014 - - 197,997
Valuation in 2021 - - 338,527
Cost 34,543 18,309 1,003,521
34,543 18,309 1,540,045

If land and buildings had not been revalued they would have been included at the following historical cost:

31.8.24 31.8.23
£    £   
Cost 783,476 783,476

Value of land in freehold land and buildings 200,000 200,000

Land and buildings were valued on an open market basis on 31 August 2021 by the director .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 6,646 4,280

LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED (REGISTERED NUMBER: 05920932)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 34,800 35,094
Trade creditors - 22,115
Amounts owed to group undertakings 14,000 -
Taxation and social security 67,182 60,062
Other creditors 11,360 13,316
127,342 130,587

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans 489,590 569,697

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 373,190 446,391

8. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Commercial mortgage 511,190 584,391

The commercial mortgage is secured against fixed and floating charges over the assets of the company.

9. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 134,131 134,131

Deferred
tax
£   
Balance at 1 September 2023 134,131
Balance at 31 August 2024 134,131

LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED (REGISTERED NUMBER: 05920932)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal Value: 2024 2023
100 Ordinary £1 100 100
50 Ordinary"A" £1 50 50
50 Ordinary"B" £1 50 50
50 Ordinary"C" £1 50 50
250 250

11. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 September 2023 73,187 567,068 640,255
Profit for the year 163,053 163,053
Dividends (106,000 ) (106,000 )
At 31 August 2024 130,240 567,068 697,308

12. RELATED PARTY DISCLOSURES

E Journet
A director and shareholder of the company


During the year, total dividends of £Nil (2023- £96,000) were paid to the directors.

31.8.24 31.8.23
£    £   
Amount due from related party at the balance sheet date 86,775 2,403

Little nightingale's pre school Limited

A company under common control


31.8.24 31.8.23
£    £   
Amount due to related party at the balance sheet date 14,000 -

ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LITTLE NIGHTINGALE'S CHILDREN'S DAY
NURSERY LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Little Nightingale's Children's Day Nursery Limited for the year ended 31 August 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Little Nightingale's Children's Day Nursery Limited in accordance with the terms of our engagement letter dated 4 May 2010. Our work has been undertaken solely to prepare for your approval the financial statements of Little Nightingale's Children's Day Nursery Limited and state those matters that we have agreed to state to the director of Little Nightingale's Children's Day Nursery Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Little Nightingale's Children's Day Nursery Limited and its director for our work or for this report.

It is your duty to ensure that Little Nightingale's Children's Day Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Little Nightingale's Children's Day Nursery Limited. You consider that Little Nightingale's Children's Day Nursery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Little Nightingale's Children's Day Nursery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






MGR Paris Limited
Chartered Accountants
Russell House
140 High Street
Edgware
London
HA8 7LW


7 January 2025