REGISTERED NUMBER: |
Unaudited Financial Statements for the Year Ended 30 April 2024 |
for |
GREAT SUTTON DAY NURSERY LIMITED |
REGISTERED NUMBER: |
Unaudited Financial Statements for the Year Ended 30 April 2024 |
for |
GREAT SUTTON DAY NURSERY LIMITED |
GREAT SUTTON DAY NURSERY LIMITED (Registered number: 05796783) |
Contents of the Financial Statements |
for the Year Ended 30 April 2024 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 3 |
Chartered Accountants' Report | 6 |
GREAT SUTTON DAY NURSERY LIMITED |
Company Information |
for the Year Ended 30 April 2024 |
DIRECTOR: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Enterprise House |
The Courtyard |
Old Courthouse Road |
Bromborough |
Merseyside |
CH62 4UE |
GREAT SUTTON DAY NURSERY LIMITED (Registered number: 05796783) |
Balance Sheet |
30 April 2024 |
30.4.24 | 30.4.23 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 4 |
Tangible assets | 5 |
CURRENT ASSETS |
Debtors | 6 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 7 |
NET CURRENT LIABILITIES | ( |
) | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
CREDITORS |
Amounts falling due after more than one year | 8 |
NET LIABILITIES | ( |
) | ( |
) |
CAPITAL AND RESERVES |
Called up share capital | 9 |
Retained earnings | 10 | ( |
) | ( |
) |
SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
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. |
The financial statements were approved by the director and authorised for issue on |
GREAT SUTTON DAY NURSERY LIMITED (Registered number: 05796783) |
Notes to the Financial Statements |
for the Year Ended 30 April 2024 |
1. | STATUTORY INFORMATION |
GREAT SUTTON DAY NURSERY LIMITED is a |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The financial statements have been prepared on the basis that the enterprise will continue in operational existence for the foreseeable future. This means in particular that the profit and loss account and balance sheet assume no intention nor necessity to liquidate or curtail significantly the scale of operation. Further, the financial statements have been prepared on the basis that continued support will be given by the company's director. |
Turnover |
Turnover represents net invoiced sales of services, excluding value added tax. |
Goodwill |
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. |
Tangible fixed assets |
Plant and machinery etc | - |
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 |
4. | INTANGIBLE FIXED ASSETS |
Goodwill |
£ |
COST |
At 1 May 2023 |
and 30 April 2024 |
AMORTISATION |
At 1 May 2023 |
and 30 April 2024 |
NET BOOK VALUE |
At 30 April 2024 |
At 30 April 2023 |
GREAT SUTTON DAY NURSERY LIMITED (Registered number: 05796783) |
Notes to the Financial Statements - continued |
for the Year Ended 30 April 2024 |
5. | TANGIBLE FIXED ASSETS |
Plant and |
machinery |
etc |
£ |
COST |
At 1 May 2023 |
Additions |
At 30 April 2024 |
DEPRECIATION |
At 1 May 2023 |
Charge for year |
At 30 April 2024 |
NET BOOK VALUE |
At 30 April 2024 |
At 30 April 2023 |
6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30.4.24 | 30.4.23 |
£ | £ |
Other debtors |
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30.4.24 | 30.4.23 |
£ | £ |
Bank loans and overdrafts |
Taxation and social security |
Other creditors |
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
30.4.24 | 30.4.23 |
£ | £ |
Bank loans |
9. | CALLED UP SHARE CAPITAL |
Allotted, issued and fully paid: |
Number: | Class: | Nominal | 30.4.24 | 30.4.23 |
value: | £ | £ |
Ordinary | £1 | 100 | 100 |
GREAT SUTTON DAY NURSERY LIMITED (Registered number: 05796783) |
Notes to the Financial Statements - continued |
for the Year Ended 30 April 2024 |
10. | RESERVES |
Retained |
earnings |
£ |
At 1 May 2023 | ( |
) |
Profit for the year |
Dividends | ( |
) |
At 30 April 2024 | ( |
) |
11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
Included in other debtors is an amount of £18,707 (2023: £20,027) relating to Mrs T A McGrory's directors loan account. |
Mrs McGrory also provided a personal guarantee in respect of the company's bank overdraft. |
12. | RELATED PARTY DISCLOSURES |
During the year under review a net dividend amounting £18,000 was paid to Mrs T A McGrory. |
13. | ULTIMATE CONTROLLING PARTY |
The company was under the control of Mrs T A McGrory for the whole year. Mrs T A McGrory is the sole director of the company and owns 100% of the company's issued share capital. |
14. | CONTINGENT ASSET |
The directors and shareholders are aware that they have paid dividends in excess of available reserves to the extent that the Companies Act 2006 was contravened. However the directors and shareholders were unable to reasonably foresee that this problem might arise at the time the interim dividends were paid. Subsequently, the directors have confirmed that it is their intention to restore a positive balance on reserves and to rectify the problem at the earliest available opportunity as required by the Companies Act 2006. |
Chartered Accountants' Report to the Director |
on the Unaudited Financial Statements of |
GREAT SUTTON 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 GREAT SUTTON DAY NURSERY LIMITED for the year ended 30 April 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 GREAT SUTTON DAY NURSERY LIMITED in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of GREAT SUTTON DAY NURSERY LIMITED and state those matters that we have agreed to state to the director of GREAT SUTTON 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 GREAT SUTTON DAY NURSERY LIMITED and its director for our work or for this report. |
It is your duty to ensure that GREAT SUTTON 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 GREAT SUTTON DAY NURSERY LIMITED. You consider that GREAT SUTTON 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 GREAT SUTTON 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. |
Enterprise House |
The Courtyard |
Old Courthouse Road |
Bromborough |
Merseyside |
CH62 4UE |
Date: ............................................. |