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Company Registration No. 12066555 (England and Wales)
Cottontails Day Nursery Limited Unaudited accounts for the year ended 30 June 2024
Cottontails Day Nursery Limited Unaudited accounts Contents
Page
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Cottontails Day Nursery Limited Company Information for the year ended 30 June 2024
Director
H J Butterworth
Company Number
12066555 (England and Wales)
Registered Office
Mercer Street Burtonwood Warrington WA5 4JJ United Kingdom
Accountants
Townley & Co Limited Warrington Business Centre 67 Bewsey Street Warrington WA2 7JQ
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Cottontails Day Nursery Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
1 
1 
Tangible assets
70,337 
86,518 
70,338 
86,519 
Current assets
Debtors
107,457 
82,654 
Cash at bank and in hand
59,216 
54,139 
166,673 
136,793 
Creditors: amounts falling due within one year
(163,797)
(183,815)
Net current assets/(liabilities)
2,876 
(47,022)
Total assets less current liabilities
73,214 
39,497 
Creditors: amounts falling due after more than one year
(7,139)
(17,125)
Net assets
66,075 
22,372 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
66,071 
22,368 
Shareholders' funds
66,075 
22,372 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 July 2024 and were signed on its behalf by
H J Butterworth Director Company Registration No. 12066555
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Cottontails Day Nursery Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Cottontails Day Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 12066555. The registered office is Mercer Street, Burtonwood, Warrington, WA5 4JJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 June 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight Line
Plant & machinery
25% Reducing Balance
Computer equipment
33% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Cottontails Day Nursery Limited Notes to the Accounts for the year ended 30 June 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 July 2023
1 
At 30 June 2024
1 
Amortisation
At 1 July 2023
- 
At 30 June 2024
- 
Net book value
At 30 June 2024
1 
At 30 June 2023
1 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
104,668 
52,190 
9,027 
165,885 
At 30 June 2024
104,668 
52,190 
9,027 
165,885 
Depreciation
At 1 July 2023
32,287 
41,349 
5,731 
79,367 
Charge for the year
10,462 
2,710 
3,009 
16,181 
At 30 June 2024
42,749 
44,059 
8,740 
95,548 
Net book value
At 30 June 2024
61,919 
8,131 
287 
70,337 
At 30 June 2023
72,381 
10,841 
3,296 
86,518 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
27,188 
29,254 
Other debtors
80,269 
53,400 
107,457 
82,654 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
11,232 
11,232 
Taxes and social security
24,236 
25,937 
Other creditors
2,325 
2,277 
Loans from directors
126,004 
144,369 
163,797 
183,815 
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Cottontails Day Nursery Limited Notes to the Accounts for the year ended 30 June 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
7,139 
17,125 
9
Average number of employees
During the year the average number of employees was 38 (2023: 42).
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