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Registered Number: 09029612
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 September 2024

for

ANGEL DAY NURSERY (UK) LIMITED

Director Tracey Thompson
Registered Number 09029612
Registered Office 16 Keynsham Road
Cheltenham
Gloucestershire
GL53 7PX
Accountants Taylorhobbs Limited
Cherry Trees Barn
Walcot Lane
Pershore
Worcestershire
WR10 2AL
Secretary Tracey Thompson
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 September 2024.
Principal activities
Principal activity of the company during the financial year was of children's day-care activities.
Director
The director who served the company throughout the year was as follows:
Tracey Thompson
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Tracey Thompson
Director

Date approved: 06 March 2025
2
Accountants report

You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. 


Taylorhobbs Limited
Cherry Trees Barn
Walcot Lane
Pershore
Worcestershire
WR10 2AL
10 March 2025
3
 
 
Notes
 
2024
£
  2023
£
Turnover 447,803    460,117 
Cost of sales (15,735)   (16,182)
Gross profit 432,068    443,935 
Administrative expenses (323,007)   (359,360)
Operating profit 109,061    84,575 
Other interest receivable and similar income 1,386    678 
Interest payable and similar charges (807)   (1,199)
Profit/(Loss) on ordinary activities before taxation 109,640    84,054 
Tax on profit on ordinary activities (25,836)   (17,351)
Profit/(Loss) for the financial year 83,804    66,703 
 
4
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3   3,212 
Tangible fixed assets 4 31,010    35,296 
31,010    38,508 
Current assets      
Debtors 5 17,497    40,727 
Cash at bank and in hand 102,333    71,418 
119,830    112,145 
Creditors: amount falling due within one year 6 (47,242)   (34,104)
Net current assets 72,588    78,041 
 
Total assets less current liabilities 103,598    116,549 
Creditors: amount falling due after more than one year 7 (7,177)   (17,086)
Provisions for liabilities 8 (7,228)   (8,824)
Net assets 89,193    90,639 
 

Capital and reserves
     
Called up share capital 9 100    100 
Profit and loss account 89,093    90,539 
Shareholders' funds 89,193    90,639 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 06 March 2025 and were signed by:


-------------------------------
Tracey Thompson
Director
5
General Information
Angel Day Nursery (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 09029612, registration address 16 Keynsham Road , Cheltenham , Gloucestershire , GL53 7PX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
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 5% Straight Line
Plant and Machinery 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
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 21 (2023 : 17).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2023 32,120    32,120 
Additions  
Disposals  
At 30 September 2024 32,120    32,120 
Amortisation
At 01 October 2023 28,908    28,908 
Charge for year 3,212    3,212 
On disposals  
At 30 September 2024 32,120    32,120 
Net book values
At 30 September 2024  
At 30 September 2023 3,212    3,212 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 21,317    24,045    2,079    8,176    55,617 
Additions   650      206    856 
Disposals   (1,214)     (531)   (1,745)
At 30 September 2024 21,317    23,481    2,079    7,851    54,728 
Depreciation
At 01 October 2023 4,427    11,335    1,273    3,286    20,321 
Charge for year 1,066    2,538    161    977    4,742 
On disposals   (1,025)     (320)   (1,345)
At 30 September 2024 5,493    12,848    1,434    3,943    23,718 
Net book values
Closing balance as at 30 September 2024 15,824    10,633    645    3,908    31,010 
Opening balance as at 01 October 2023 16,890    12,710    806    4,890    35,296 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 9,410    37,287 
Prepayments & Accrued Income 8,087    3,440 
17,497    40,727 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 5,127    4,489 
Bank Loans & Overdrafts 10,000    10,097 
Corporation Tax 27,432    14,899 
PAYE & Social Security 1,885    2,560 
Pension Control 485    382 
Accrued Expenses 2,288    2,292 
Wages & Salaries Control Account 25    (615)
47,242    34,104 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 6,667    16,570 
Directors' Loan Accounts 510    516 
7,177    17,086 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 7,228    8,824 
7,228    8,824 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

6