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REGISTERED NUMBER: 12050367 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

PURPLE LION DAY NURSERIES BUCKHURST HILL
LTD

PURPLE LION DAY NURSERIES BUCKHURST HILL
LTD (REGISTERED NUMBER: 12050367)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PURPLE LION DAY NURSERIES BUCKHURST HILL
LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: H J Meyer





REGISTERED OFFICE: 125 The Highway
London
E1W 2BP





REGISTERED NUMBER: 12050367 (England and Wales)





ACCOUNTANTS: Peter Jarman LLP
trading as
Peter Jarman & Company
1 Harbour House
Harbour Way
Shoreham by Sea
West Sussex
BN43 5HZ

PURPLE LION DAY NURSERIES BUCKHURST HILL
LTD (REGISTERED NUMBER: 12050367)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 99,736 9,264

CURRENT ASSETS
Debtors 5 155,603 128,297
Cash at bank 49,740 46,078
205,343 174,375
CREDITORS
Amounts falling due within one year 6 (309,757 ) (267,910 )
NET CURRENT LIABILITIES (104,414 ) (93,535 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(4,678

)

(84,271

)

CREDITORS
Amounts falling due after more than one
year

7

(30,139

)

-

PROVISIONS FOR LIABILITIES 8 (18,950 ) (1,760 )
NET LIABILITIES (53,767 ) (86,031 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (53,867 ) (86,131 )
SHAREHOLDERS' FUNDS (53,767 ) (86,031 )

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 director acknowledges his 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.

PURPLE LION DAY NURSERIES BUCKHURST HILL
LTD (REGISTERED NUMBER: 12050367)

BALANCE SHEET - 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 March 2025 and were signed by:





H J Meyer - Director


PURPLE LION DAY NURSERIES BUCKHURST HILL
LTD (REGISTERED NUMBER: 12050367)

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

1. STATUTORY INFORMATION

Purple Lion Day Nurseries Buckhurst Hill 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc - 25% on reducing balance

Government grants
During the year the company received grants of £6,446 from The Student Loans Company.

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.

Hire purchase and leasing commitments
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.

PURPLE LION DAY NURSERIES BUCKHURST HILL
LTD (REGISTERED NUMBER: 12050367)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2023 - 30 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2023 11,974 1,867 13,841
Additions 121,454 1,755 123,209
At 30 June 2024 133,428 3,622 137,050
DEPRECIATION
At 1 July 2023 4,490 87 4,577
Charge for year 32,062 675 32,737
At 30 June 2024 36,552 762 37,314
NET BOOK VALUE
At 30 June 2024 96,876 2,860 99,736
At 30 June 2023 7,484 1,780 9,264

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 63,357 52,947
Other debtors 32,110 46,972
Directors' current accounts 24,040 -
Deferred Tax 15,379 7,661
Tax 20,717 20,717
155,603 128,297

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 43,855 39,341
Trade creditors - 11,465
Tax 8,114 -
Social security and other taxes 80,056 84,124
Other creditors 50,746 -
Wages and salaries control 54,352 51,533
Pension contributions 1,766 2,160
Directors' current accounts - 8
Accruals and deferred income 70,868 79,279
309,757 267,910

PURPLE LION DAY NURSERIES BUCKHURST HILL
LTD (REGISTERED NUMBER: 12050367)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other loans more than 1 year 30,139 -

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 18,950 1,760

Deferred
tax
£   
Balance at 1 July 2023 1,760
Capital allowances in advance
of depreciation 17,190
Balance at 30 June 2024 18,950

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary share £ 1.00 each 1 100 100

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
H J Meyer
Balance outstanding at start of year - -
Amounts advanced 24,040 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 24,040 -

11. RELATED PARTY DISCLOSURES

A loan exists with Purple Lion Day Nurseries Chingford Limited, a company of which Mr Meyer is a director and shareholder. At year end, Purple Lion Day Nurseries Chingford Limited owed Purple Lion Day Nurseries Buckhurst Hill Limited £18,591.

A loan exists with Education Champs, a company of which Mr Meyer is a director and shareholder. At year end, Education Champs owed Purple Lion Day Nurseries Buckhurst Hill Limited £3,621.