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REGISTERED NUMBER: 03239445 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30th September 2024

for

Jack & Jill's Nursery Ltd

Jack & Jill's Nursery Ltd (Registered number: 03239445)






Contents of the Financial Statements
for the Year Ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Jack & Jill's Nursery Ltd

Company Information
for the Year Ended 30th September 2024







DIRECTOR: Mrs A T Winstone-Dickson





SECRETARY: Mrs T A Campbell





REGISTERED OFFICE: 22 Cliffe End Road
Quarmby
Huddersfield
HD3 4FF





REGISTERED NUMBER: 03239445 (England and Wales)

Jack & Jill's Nursery Ltd (Registered number: 03239445)

Balance Sheet
30th September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 156,259 117,550
156,259 117,550

CURRENT ASSETS
Debtors 6 173,636 144,304
Cash at bank 140,116 61,070
313,752 205,374
CREDITORS
Amounts falling due within one year 7 153,100 72,664
NET CURRENT ASSETS 160,652 132,710
TOTAL ASSETS LESS CURRENT
LIABILITIES

316,911

250,260

CREDITORS
Amounts falling due after more than one
year

8

63,103

33,147
NET ASSETS 253,808 217,113

CAPITAL AND RESERVES
Called up share capital 10 190,000 190,000
Retained earnings 63,808 27,113
SHAREHOLDERS' FUNDS 253,808 217,113

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Jack & Jill's Nursery Ltd (Registered number: 03239445)

Balance Sheet - continued
30th September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13th March 2025 and were signed by:





Mrs A T Winstone-Dickson - Director


Jack & Jill's Nursery Ltd (Registered number: 03239445)

Notes to the Financial Statements
for the Year Ended 30th September 2024

1. STATUTORY INFORMATION

Jack & Jill's Nursery Ltd 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business in 1996 has been amortised in full.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% Straight Line Basis
Fixtures and fittings - 15% Straight Line Basis
Motor vehicles - 20% on Reducing Balance

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Jack & Jill's Nursery Ltd (Registered number: 03239445)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 15 (2023 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2023
and 30th September 2024 20,000
AMORTISATION
At 1st October 2023
and 30th September 2024 20,000
NET BOOK VALUE
At 30th September 2024 -
At 30th September 2023 -

Jack & Jill's Nursery Ltd (Registered number: 03239445)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st October 2023 211,002 44,632 255,634
Additions - 76,285 76,285
Disposals - (22,500 ) (22,500 )
At 30th September 2024 211,002 98,417 309,419
DEPRECIATION
At 1st October 2023 94,462 43,622 138,084
Charge for year 4,222 14,354 18,576
Eliminated on disposal - (3,500 ) (3,500 )
At 30th September 2024 98,684 54,476 153,160
NET BOOK VALUE
At 30th September 2024 112,318 43,941 156,259
At 30th September 2023 116,540 1,010 117,550

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 51,410
At 30th September 2024 51,410
DEPRECIATION
Charge for year 10,282
At 30th September 2024 10,282
NET BOOK VALUE
At 30th September 2024 41,128

6. DEBTORS
30.9.24 30.9.23
£    £   
Amounts falling due within one year:
Trade debtors 937 524
Other debtors 141,540 112,621
142,477 113,145

Jack & Jill's Nursery Ltd (Registered number: 03239445)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

6. DEBTORS - continued
30.9.24 30.9.23
£    £   
Amounts falling due after more than one year:
Other debtors 31,159 31,159

Aggregate amounts 173,636 144,304

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 19,783 17,839
Hire purchase contracts 3,127 -
Trade creditors 72,273 14,094
Taxation and social security 29,719 17,197
Other creditors 28,198 23,534
153,100 72,664

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 27,864 33,147
Hire purchase contracts 35,239 -
63,103 33,147

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years by instalments 3,025 8,308

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Bank overdrafts 13,573 11,629
Hire purchase contracts 38,366 -
51,939 11,629

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
190,000 Ordinary £1 190,000 190,000