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Registered number: 08165364
Willowdene Nursery School Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Jupp Castle Limited
ACCA
2nd Floor Stanley House London Road
Hook
Hampshire
RG27 9GA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08165364
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 8,027 12,484
8,027 12,484
CURRENT ASSETS
Debtors 6 101,642 88,728
Cash at bank and in hand 34,555 38,583
136,197 127,311
Creditors: Amounts Falling Due Within One Year 7 (56,216 ) (85,743 )
NET CURRENT ASSETS (LIABILITIES) 79,981 41,568
TOTAL ASSETS LESS CURRENT LIABILITIES 88,008 54,052
Creditors: Amounts Falling Due After More Than One Year 8 (8,011 ) (10,511 )
NET ASSETS 79,997 43,541
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 79,797 43,341
SHAREHOLDERS' FUNDS 79,997 43,541
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Marilyn Hargraves
Director
12 February 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Willowdene Nursery School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08165364 . The registered office is 42 Reading Road, Chineham, Basingstoke, Hampshire, RG24 8LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life not exceeding10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 40 (2023: 38)
40 38
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 15,000
As at 31 August 2024 15,000
Amortisation
As at 1 September 2023 15,000
As at 31 August 2024 15,000
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 9,617 35,094 2,647 47,358
As at 31 August 2024 9,617 35,094 2,647 47,358
Depreciation
As at 1 September 2023 6,574 26,098 2,202 34,874
Provided during the period 761 3,585 111 4,457
As at 31 August 2024 7,335 29,683 2,313 39,331
Net Book Value
As at 31 August 2024 2,282 5,411 334 8,027
As at 1 September 2023 3,043 8,996 445 12,484
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,736 -
Other debtors 93,906 88,728
101,642 88,728
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,064 -
Bank loans and overdrafts 5,324 5,324
Other creditors 17,375 25,308
Taxation and social security 30,453 55,111
56,216 85,743
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 8,011 10,511
8,011 10,511
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 8,197 -
Later than one year and not later than five years 11,376 -
19,573 -
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Ms Marilyn Hargraves 55,573 9,000 (9,000 ) - 55,573
The above loan is unsecured, interest free and repayable on demand.
13. Related Party Transactions
The director was paid £25,613 (2023:£15,291) for rent during the year. At the balance sheet date the amount owed to the director was £nil (2022 - £nil).
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