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REGISTERED NUMBER: 09427243 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

CAPERS DAY NURSERY LTD

CAPERS DAY NURSERY LTD (REGISTERED NUMBER: 09427243)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAPERS DAY NURSERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: Miss P A Hannam
Ms S J Wellstead





REGISTERED OFFICE: 18 High West Street
Dorchester
Dorset
DT1 1UW





REGISTERED NUMBER: 09427243 (England and Wales)





ACCOUNTANTS: Pugsley Revill
18 High West Street
Dorchester
Dorset
DT1 1UW

CAPERS DAY NURSERY LTD (REGISTERED NUMBER: 09427243)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 2,016

CURRENT ASSETS
Debtors 5 12,420 52,075
Cash at bank 9,079 4,747
21,499 56,822
CREDITORS
Amounts falling due within one year 6 18,123 36,606
NET CURRENT ASSETS 3,376 20,216
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,376

22,232

CREDITORS
Amounts falling due after more than one
year

7

16,779

21,666
NET (LIABILITIES)/ASSETS (13,403 ) 566

CAPITAL AND RESERVES
Called up share capital 8 21 21
Retained earnings (13,424 ) 545
SHAREHOLDERS' FUNDS (13,403 ) 566

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

CAPERS DAY NURSERY LTD (REGISTERED NUMBER: 09427243)

BALANCE SHEET - continued
31 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 January 2025 and were signed on its behalf by:




Miss P A Hannam - Director



Ms S J Wellstead - Director


CAPERS DAY NURSERY LTD (REGISTERED NUMBER: 09427243)

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

1. STATUTORY INFORMATION

Capers Day Nursery Ltd 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office and other equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 14 ) .

CAPERS DAY NURSERY LTD (REGISTERED NUMBER: 09427243)

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

4. TANGIBLE FIXED ASSETS
Office
and other
equipment
£   
COST
At 1 June 2023 5,793
Disposals (5,793 )
At 31 May 2024 -
DEPRECIATION
At 1 June 2023 3,777
Eliminated on disposal (3,777 )
At 31 May 2024 -
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 2,016

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 636
Other debtors 12,420 51,439
12,420 52,075

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8,333 8,333
Taxation and social security 5,059 9,256
Other creditors 4,731 19,017
18,123 36,606

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 16,779 21,666

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
11 Ordinary shares £1 11 11
10 A Ordinary £1 10 10
21 21

CAPERS DAY NURSERY LTD (REGISTERED NUMBER: 09427243)

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

9. TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 31 May 2024 and 31 May 2023:

2024 2023
£    £   
Ms S J Wellstead and Miss P A Hannam
Balance outstanding at start of year 33,980 38,216
Amounts advanced 19,960 46,327
Amounts repaid (53,940 ) (50,563 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 33,980

The company occupies premises owned by the directors, Ms.S.J. Wellstead and Miss P.A. Hannam.
During the period rent of £7,500 (£18,000 - 2023) was paid to them by the company. No sums were outstanding at 31st May 2024 (£Nil - 2023).