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REGISTERED NUMBER: 07252040 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Clip Clop Day Nursery Ltd

Clip Clop Day Nursery Ltd (Registered number: 07252040)

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


Clip Clop Day Nursery Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mr D J Young
Mrs C J Young





REGISTERED OFFICE: 41 Old Station Road
Newmarket
Suffolk
CB8 8QE





REGISTERED NUMBER: 07252040 (England and Wales)

Clip Clop Day Nursery Ltd (Registered number: 07252040)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 1,953 2,600

CURRENT ASSETS
Debtors 6 29,599 31,534
Cash at bank 197,715 141,497
227,314 173,031
CREDITORS
Amounts falling due within one year 7 80,218 46,176
NET CURRENT ASSETS 147,096 126,855
TOTAL ASSETS LESS CURRENT
LIABILITIES

149,049

129,455

PROVISIONS FOR LIABILITIES 438 494
NET ASSETS 148,611 128,961

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 148,609 128,959
148,611 128,961

Clip Clop Day Nursery Ltd (Registered number: 07252040)

Balance Sheet - continued
31 May 2024


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.

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 Board of Directors and authorised for issue on 5 February 2025 and were signed on its behalf by:





Mrs C J Young - Director


Clip Clop Day Nursery Ltd (Registered number: 07252040)

Notes to the Financial Statements
for the Year Ended 31 May 2024


1. STATUTORY INFORMATION

Clip Clop 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised 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.


Clip Clop Day Nursery Ltd (Registered number: 07252040)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024


3. ACCOUNTING POLICIES - continued
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 17 ) .

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 8,872 18,242 27,114
DEPRECIATION
At 1 June 2023 8,872 15,642 24,514
Charge for year - 647 647
At 31 May 2024 8,872 16,289 25,161
NET BOOK VALUE
At 31 May 2024 - 1,953 1,953
At 31 May 2023 - 2,600 2,600

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 21,956 23,993
Other debtors 7,643 7,541
29,599 31,534

Clip Clop Day Nursery Ltd (Registered number: 07252040)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Payments on account 47,882 32,830
Taxation and social security 22,521 3,838
Other creditors 9,815 9,508
80,218 46,176

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 23,193 23,193
Between one and five years 83,538 68,376
In more than five years - 36,819
106,731 128,388