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REGISTERED NUMBER: 05796783 (England and Wales)















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: Mrs T A McGrory





REGISTERED OFFICE: Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Wirral
CH62 4UE





REGISTERED NUMBER: 05796783 (England and Wales)





ACCOUNTANTS: LBW Chartered 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 1 1
Tangible assets 5 1,031 499
1,032 500

CURRENT ASSETS
Debtors 6 18,708 20,026
Cash at bank 7,466 -
26,174 20,026
CREDITORS
Amounts falling due within one year 7 83,877 71,208
NET CURRENT LIABILITIES (57,703 ) (51,182 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(56,671

)

(50,682

)

CREDITORS
Amounts falling due after more than one year 8 7,000 13,000
NET LIABILITIES (63,671 ) (63,682 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 (63,771 ) (63,782 )
SHAREHOLDERS' FUNDS (63,671 ) (63,682 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 23 January 2025 and were signed by:



Mrs T A McGrory - Director


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 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.

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
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance

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 26 (2023 - 26 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 70,000
AMORTISATION
At 1 May 2023
and 30 April 2024 69,999
NET BOOK VALUE
At 30 April 2024 1
At 30 April 2023 1

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 19,076
Additions 1,047
At 30 April 2024 20,123
DEPRECIATION
At 1 May 2023 18,577
Charge for year 515
At 30 April 2024 19,092
NET BOOK VALUE
At 30 April 2024 1,031
At 30 April 2023 499

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 18,708 20,026

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 7,875 9,021
Taxation and social security 16,839 12,351
Other creditors 59,163 49,836
83,877 71,208

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 7,000 13,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 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 (63,782 )
Profit for the year 18,011
Dividends (18,000 )
At 30 April 2024 (63,771 )

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.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


Date: .............................................