IRIS Accounts Production v24.3.2.46 13614486 Board of Directors 1.9.23 31.8.24 31.8.24 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh136144862023-08-31136144862024-08-31136144862023-09-012024-08-31136144862022-08-31136144862022-09-012023-08-31136144862023-08-3113614486ns15:EnglandWales2023-09-012024-08-3113614486ns14:PoundSterling2023-09-012024-08-3113614486ns10:Director12023-09-012024-08-3113614486ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3113614486ns10:SmallEntities2023-09-012024-08-3113614486ns10:AuditExemptWithAccountantsReport2023-09-012024-08-3113614486ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3113614486ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3113614486ns10:FullAccounts2023-09-012024-08-3113614486ns10:OrdinaryShareClass12023-09-012024-08-3113614486ns10:OrdinaryShareClass22023-09-012024-08-3113614486ns10:Director22023-09-012024-08-3113614486ns10:CompanySecretary12023-09-012024-08-3113614486ns10:RegisteredOffice2023-09-012024-08-3113614486ns5:CurrentFinancialInstruments2024-08-3113614486ns5:CurrentFinancialInstruments2023-08-3113614486ns5:ShareCapital2024-08-3113614486ns5:ShareCapital2023-08-3113614486ns5:RetainedEarningsAccumulatedLosses2024-08-3113614486ns5:RetainedEarningsAccumulatedLosses2023-08-3113614486ns5:FurnitureFittings2023-09-012024-08-3113614486ns5:FurnitureFittings2023-08-3113614486ns5:FurnitureFittings2024-08-3113614486ns5:FurnitureFittings2023-08-3113614486ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3113614486ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-3113614486ns10:OrdinaryShareClass12024-08-3113614486ns10:OrdinaryShareClass22024-08-3113614486ns5:RetainedEarningsAccumulatedLosses2023-08-3113614486ns5:RetainedEarningsAccumulatedLosses2023-09-012024-08-31
REGISTERED NUMBER: 13614486 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

LITTLE NIGHTINGALE'S PRE SCHOOL LIMITED

LITTLE NIGHTINGALE'S PRE SCHOOL LIMITED (REGISTERED NUMBER: 13614486)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Accountants' Report 6

LITTLE NIGHTINGALE'S PRE SCHOOL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: K L Journet
E Journet





SECRETARY: E Journet





REGISTERED OFFICE: Russell House
140 High Street
Edgware
HA8 7LW





REGISTERED NUMBER: 13614486 (England and Wales)





ACCOUNTANTS: MGR Paris Limited
Chartered Accountants
Russell House
140 High Street
Edgware
HA8 7LW

LITTLE NIGHTINGALE'S PRE SCHOOL LIMITED (REGISTERED NUMBER: 13614486)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,001 4,418

CURRENT ASSETS
Debtors 5 14,000 559
Cash at bank and in hand 33,115 20,631
47,115 21,190
CREDITORS
Amounts falling due within one year 6 (9,153 ) (9,426 )
NET CURRENT ASSETS 37,962 11,764
TOTAL ASSETS LESS CURRENT LIABILITIES 40,963 16,182

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 40,863 16,082
SHAREHOLDERS' FUNDS 40,963 16,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 14 February 2025 and were signed on its behalf by:




E Journet - Director


LITTLE NIGHTINGALE'S PRE SCHOOL LIMITED (REGISTERED NUMBER: 13614486)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Little Nightingale's Pre School Limited 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents invoiced sales of services and government funding received in relation to the services provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on 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.

Impairment of financial assets
Financial assets, other than those held at fair value are assessed for indicators or impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occured after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the Statement of Total Comprehensive Income.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfer the financial asset and substantially all the risks and rewards of ownership to another entity.

Basic financial liabilities
Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest.

LITTLE NIGHTINGALE'S PRE SCHOOL LIMITED (REGISTERED NUMBER: 13614486)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


2. ACCOUNTING POLICIES - continued

Cash and cash equivalent
Cash and cash equivalent include cash in hand, deposits held at call with banks, other short term liquid investments, with original maturities of three moths or less.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 September 2023
and 31 August 2024 7,087
DEPRECIATION
At 1 September 2023 2,669
Charge for year 1,417
At 31 August 2024 4,086
NET BOOK VALUE
At 31 August 2024 3,001
At 31 August 2023 4,418

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Amounts owed by group undertakings 14,000 -
Other debtors - 559
14,000 559

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors - 4,383
Taxation and social security 7,692 3,582
Other creditors 1,461 1,461
9,153 9,426

LITTLE NIGHTINGALE'S PRE SCHOOL LIMITED (REGISTERED NUMBER: 13614486)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
50 Ordinary A 1 50 50
50 Ordinary B 1 50 50
100 100

8. RESERVES
Retained
earnings
£   

At 1 September 2023 16,082
Profit for the year 24,781
At 31 August 2024 40,863

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LITTLE NIGHTINGALE'S PRE SCHOOL LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Little Nightingale's Pre School Limited for the year ended 31 August 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Little Nightingale's Pre School Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Little Nightingale's Pre School Limited and state those matters that we have agreed to state to the Board of Directors of Little Nightingale's Pre School Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Little Nightingale's Pre School Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Little Nightingale's Pre School Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Little Nightingale's Pre School Limited. You consider that Little Nightingale's Pre School Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Little Nightingale's Pre School Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






MGR Paris Limited
Chartered Accountants
Russell House
140 High Street
Edgware
HA8 7LW


14 February 2025