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Milland Valley Nursery School Ltd

Registered Number
14874746
(England and Wales)

Unaudited Financial Statements for the Period ended
31 August 2024

Milland Valley Nursery School Ltd
Company Information
for the period from 17 May 2023 to 31 August 2024

Director

Mealey, Joanna Mary

Registered Address

7 Cowslip Grove
Clanfield
Waterlooville
PO8 0WP

Registered Number

14874746 (England and Wales)
Milland Valley Nursery School Ltd
Balance Sheet as at
31 August 2024

Notes

2024

£

£

Fixed assets
Tangible assets320,114
20,114
Current assets
Debtors1,454
Cash at bank and on hand15,919
17,373
Creditors amounts falling due within one year4(32,931)
Net current assets (liabilities)(15,558)
Total assets less current liabilities4,556
Provisions for liabilities5(22)
Net assets4,534
Capital and reserves
Called up share capital1
Profit and loss account4,533
Shareholders' funds4,534
The financial statements were approved and authorised for issue by the Director on 14 January 2025, and are signed on its behalf by:
Mealey, Joanna Mary
Director
Registered Company No. 14874746
Milland Valley Nursery School Ltd
Notes to the Financial Statements
for the period ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Office Equipment25
2.Average number of employees

2024
Average number of employees during the year6
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions25,00014425,144
At 31 August 2425,00014425,144
Depreciation and impairment
Charge for year5,000305,030
At 31 August 245,000305,030
Net book value
At 31 August 2420,00011420,114
At 16 May 23---
4.Creditors: amounts due within one year

2024

£
Taxation and social security416
Other creditors21,241
Accrued liabilities and deferred income11,274
Total32,931
5.Provisions for liabilities

2024

£
Net deferred tax liability (asset)22
Total22