Caseware UK (AP4) 2024.0.164 2024.0.164 2023-12-312023-12-31No description of principal activityfalse102023-06-23falsefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14955836 2023-06-22 14955836 2023-06-23 2023-12-31 14955836 2022-06-23 2023-06-22 14955836 2023-12-31 14955836 c:Director2 2023-06-23 2023-12-31 14955836 d:Buildings d:LongLeaseholdAssets 2023-06-23 2023-12-31 14955836 d:Buildings d:LongLeaseholdAssets 2023-12-31 14955836 d:ComputerEquipment 2023-06-23 2023-12-31 14955836 d:ComputerEquipment 2023-12-31 14955836 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-06-23 2023-12-31 14955836 d:OwnedOrFreeholdAssets 2023-06-23 2023-12-31 14955836 d:CurrentFinancialInstruments 2023-12-31 14955836 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14955836 d:ShareCapital 2023-12-31 14955836 d:RetainedEarningsAccumulatedLosses 2023-12-31 14955836 c:FRS102 2023-06-23 2023-12-31 14955836 c:AuditExempt-NoAccountantsReport 2023-06-23 2023-12-31 14955836 c:FullAccounts 2023-06-23 2023-12-31 14955836 c:PrivateLimitedCompanyLtd 2023-06-23 2023-12-31 14955836 e:PoundSterling 2023-06-23 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 14955836









PARSONS HOUSE NURSERY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
PARSONS HOUSE NURSERY LIMITED
REGISTERED NUMBER: 14955836

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
£

Fixed assets
  

Tangible assets
 4 
155,114

  
155,114

Current assets
  

Debtors: amounts falling due within one year
 5 
98,554

  
98,554

Creditors: amounts falling due within one year
 6 
(406,598)

Net current (liabilities)/assets
  
 
 
(308,044)

Total assets less current liabilities
  
(152,930)

  

Net (liabilities)/assets
  
(152,930)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(153,030)

  
(152,930)


Page 1

 
PARSONS HOUSE NURSERY LIMITED
REGISTERED NUMBER: 14955836
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 March 2025.




O F Rostron
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
PARSONS HOUSE NURSERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Parsons House Nursery Limited is a private company limited by shares and incorporated in England & Wales (registration number: 14955836). The registered office address of the Company is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The Company was incorporated on 23 June 2023 and commenced trading on that date.
The financial statements are presented in GBP, which is the functional currency of the Company. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on the going concern basis. The company is dependent on the shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements.
As at 31 December 2023, the company had net liabilities of £152,930. The shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
PARSONS HOUSE NURSERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

Period ended
31 December
2023
£

Wages and salaries
60,300

Social security costs
5,188

Cost of defined contribution scheme
180

65,668


The average monthly number of employees, including directors, during the period was 10.

Page 4

 
PARSONS HOUSE NURSERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Long-term leasehold property
Computer equipment
Total

£
£
£



Cost or valuation


Additions
141,031
15,489
156,520



At 31 December 2023

141,031
15,489
156,520



Depreciation


Charge for the period on owned assets
853
553
1,406



At 31 December 2023

853
553
1,406



Net book value



At 31 December 2023
140,178
14,936
155,114


5.


Debtors

2023
£


Other debtors
79,461

Prepayments and accrued income
19,093

98,554



6.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
2,875

Other creditors
330,420

Accruals and deferred income
73,303

406,598


Page 5

 
PARSONS HOUSE NURSERY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023


7.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £180.

 
Page 6