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REGISTERED NUMBER: 06910459 (England and Wales)


















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

BANANA MOON DAY NURSERY LIMITED

BANANA MOON DAY NURSERY LIMITED (REGISTERED NUMBER: 06910459)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BANANA MOON DAY NURSERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: M A Bates
M R Bates
W J Smallwood





REGISTERED OFFICE: 1a Tournament Court
Edgehill Drive
Warwick
Warwickshire
CV34 6LG





REGISTERED NUMBER: 06910459 (England and Wales)





ACCOUNTANTS: TGFP
Chartered Accountants
Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA

BANANA MOON DAY NURSERY LIMITED (REGISTERED NUMBER: 06910459)

STATEMENT OF FINANCIAL POSITION
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,428,665 1,387,080

CURRENT ASSETS
Stocks 36,268 28,480
Debtors 5 1,332,842 1,565,055
Cash at bank 629,913 644,391
1,999,023 2,237,926
CREDITORS
Amounts falling due within one year 6 1,055,798 767,125
NET CURRENT ASSETS 943,225 1,470,801
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,371,890

2,857,881

CREDITORS
Amounts falling due after more than one
year

7

621,610

737,379
NET ASSETS 1,750,280 2,120,502

CAPITAL AND RESERVES
Called up and paid share capital 1,000 1,000
Retained earnings 1,749,280 2,119,502
1,750,280 2,120,502

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

BANANA MOON DAY NURSERY LIMITED (REGISTERED NUMBER: 06910459)

STATEMENT OF FINANCIAL POSITION - continued
30 JUNE 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2025 and were signed on its behalf by:





M R Bates - Director


BANANA MOON DAY NURSERY LIMITED (REGISTERED NUMBER: 06910459)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Banana Moon Day Nursery 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned group companies.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - not provided
Plant and machinery etc - 20% on reducing balance and 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.


BANANA MOON DAY NURSERY LIMITED (REGISTERED NUMBER: 06910459)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 16 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 1,330,883 674,910 2,005,793
Additions - 84,437 84,437
Disposals - (588,698 ) (588,698 )
At 30 June 2024 1,330,883 170,649 1,501,532
DEPRECIATION
At 1 July 2023 - 618,713 618,713
Charge for year - 27,812 27,812
Eliminated on disposal - (573,658 ) (573,658 )
At 30 June 2024 - 72,867 72,867
NET BOOK VALUE
At 30 June 2024 1,330,883 97,782 1,428,665
At 30 June 2023 1,330,883 56,197 1,387,080

BANANA MOON DAY NURSERY LIMITED (REGISTERED NUMBER: 06910459)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 223,480 136,527
Amounts owed by group undertakings 712,555 904,168
Amounts owed by associates - 6,599
Other debtors 396,807 517,761
1,332,842 1,565,055

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 115,769 115,007
Trade creditors 121,843 133,049
Taxation and social security 314,388 260,470
Other creditors 503,798 258,599
1,055,798 767,125

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 621,610 737,379

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 265,054 328,660

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 737,379 852,386

There is security over the borrowings of the company by way of a fixed and floating charge over all assets.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the director operated a loan with the company with no fixed terms of repayment or interest. Amounts advanced during the year were £365,419 (2023 - £465,836) and repayments during the year were £465,836 (2023 - £nil). At the year end the amount owing to the company was £365,419 (2023 - £465,836).

BANANA MOON DAY NURSERY LIMITED (REGISTERED NUMBER: 06910459)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


10. RELATED PARTY DISCLOSURES

Banana Moon Day Nursery Limited is a subsidiary of Banana Moon Holdings Limited, the parent company, and shares the same registered office.