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Registered Number: 08729870
England and Wales

 

 

 

WHAT A HOOT DAY NURSERY LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 749,432    1,003,434 
749,432    1,003,434 
Current assets      
Debtors 4 41,940    28,306 
Cash at bank and in hand 47,590    9,192 
89,530    37,498 
Creditors: amount falling due within one year 5 (385,477)   (272,809)
Net current assets (295,947)   (235,311)
 
Total assets less current liabilities 453,485    768,123 
Creditors: amount falling due after more than one year 6 (295,334)   (711,699)
Accruals and deferred income (4,050)  
Provisions for liabilities 7 (5,861)   (5,858)
Net assets 148,240    50,566 
 

Capital and reserves
     
Called up share capital 1,250    1,250 
Profit and loss account 146,990    49,316 
Shareholders' funds 148,240    50,566 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 05 March 2025 and were signed on its behalf by:


-------------------------------
Hugh Hurst
Director
1
General Information
What A Hoot Day Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 08729870, registration address Albion Activity Centre, Albion Way, Blyth, Northumberland, NE24 5BL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0% Reducing Balance
Plant and Machinery 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 40 (2023 : 33).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Total
  £   £   £   £
At 01 November 2023 980,000    12,587    68,856    1,061,443 
Additions     4,994    4,994 
Disposals (254,012)       (254,012)
At 31 October 2024 725,988    12,587    73,850    812,425 
Depreciation
At 01 November 2023   6,916    51,092    58,008 
Charge for year   1,134    3,851    4,985 
On disposals      
At 31 October 2024   8,050    54,943    62,993 
Net book values
Closing balance as at 31 October 2024 725,988    4,537    18,907    749,432 
Opening balance as at 01 November 2023 980,000    5,670    17,764    1,003,434 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 37,659    26,413 
Prepayments & Accrued Income 2,942   
Other Debtors 1,339    1,578 
Corporation Tax   315 
41,940    28,306 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 22,165    18,022 
Bank Loans & Overdrafts   4,100 
Credit Card 3,463    1,005 
Corporation Tax 25,219   
PAYE & Social Security 4,396    5,082 
Pension Control Account 2,336    1,889 
Accrued Expenses 23,732    57,653 
Wages & Salaries Control Account   58 
Directors' Current Accounts 302,666    185,000 
Shareholders' current accounts 1,500   
385,477    272,809 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts   226,699 
Amounts Owed to Group Undertakings 200,000   
Other Creditors 95,334    485,000 
295,334    711,699 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 5,861    5,858 
5,861    5,858 

8.

Directors advances, credits and guarantees

Included in creditors: amounts due within one year, are amounts owed to the Directors of £267,994 to Hugh Hurst & £34,672 to William Buchan (2023 - £145,000 to Hugh Hurst & £40,000 to William Buchan)

9.

Disclosure of controlling party

For the whole of the period under review the company was under the control of Hugh Hurst, director of the company and Hurst Investments Ltd.
2