Registered number
11400937
Blessings Day Care & Nursery Ltd
Filleted Accounts
30 June 2022
Blessings Day Care & Nursery Ltd
Registered number: 11400937
Balance Sheet
as at 30 June 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 3 88,071 86,948
Current assets
Cash at bank and in hand 10,575 81,235
Creditors: amounts falling due within one year 4 (28,850) (13,879)
Net current (liabilities)/assets (18,275) 67,356
Total assets less current liabilities 69,796 154,304
Creditors: amounts falling due after more than one year 5 (95,203) (98,735)
Provisions for liabilities (15,304) (15,689)
Net (liabilities)/assets (40,711) 39,880
Capital and reserves
Called up share capital 1 1
Profit and loss account (40,712) 39,879
Shareholder's funds (40,711) 39,880
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
Mohammed Faizul Islam
Director
Approved by the board on 15 January 2025
Blessings Day Care & Nursery Ltd
Notes to the Accounts
for the year ended 30 June 2022
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:
Fixtures and equipment 15% reducing balance basis
Motor vehicles 25% reducing balance basis
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 13 17
3 Tangible fixed assets
Fixtures and equipment Motor vehicles Total
£ £ £
Cost
At 1 July 2021 107,954 18,625 126,579
Additions 15,460 3,150 18,610
At 30 June 2022 123,414 21,775 145,189
Depreciation
At 1 July 2021 34,393 5,238 39,631
Charge for the year 13,353 4,134 17,487
At 30 June 2022 47,746 9,372 57,118
Net book value
At 30 June 2022 75,668 12,403 88,071
At 30 June 2021 73,561 13,387 86,948
4 Creditors: amounts falling due within one year 2022 2021
£ £
Trade creditors 20,250 8,029
Taxation and social security costs 8,600 5,850
28,850 13,879
5 Creditors: amounts falling due after one year 2022 2021
£ £
Bank loans 24,618 29,488
Director's Current Account 70,585 69,247
95,203 98,735
6 Other information
Blessings Day Care & Nursery Ltd is a private company limited by shares and incorporated in England. Its registered office is:
31 Cornwall Road
Bradford
West Yorkshire
BD8 7JN
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