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Registered number: 04523495
East Green Child Care Services Limited
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04523495
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 15 20
15 20
CURRENT ASSETS
Cash at bank and in hand 8,829 14,491
8,829 14,491
Creditors: Amounts Falling Due Within One Year 6 (5,168 ) (14,022 )
NET CURRENT ASSETS (LIABILITIES) 3,661 469
TOTAL ASSETS LESS CURRENT LIABILITIES 3,676 489
NET ASSETS 3,676 489
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 3,576 389
SHAREHOLDERS' FUNDS 3,676 489
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For the year ending 30 September 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
Mrs H J Richardson
Director
20 February 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
East Green Child Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04523495 . The registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 of .... 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:
Computer Equipment 25% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 or deferred 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: 1 (2023: 1)
1 1
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4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 10,000
As at 30 September 2024 10,000
Amortisation
As at 1 October 2023 10,000
As at 30 September 2024 10,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2023 2,514
As at 30 September 2024 2,514
Depreciation
As at 1 October 2023 2,494
Provided during the period 5
As at 30 September 2024 2,499
Net Book Value
As at 30 September 2024 15
As at 1 October 2023 20
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 2,899 11,312
Taxation and social security 2,269 2,710
5,168 14,022
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included in other creditors due within one year are loans from the directors, Mrs H J Richardson amounting to £849 (2023 - £9,284).
9. Controlling Parties
The Company was controlled throughout the current and previous period by its director, Mrs H J Richardson, by virtue of the fact that she owns all of the Company's ordinary issued share capital.
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