Caseware UK (AP4) 2024.0.164 2024.0.164 2023-12-312023-12-3123false2023-01-01No description of principal activity30truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13669806 2023-01-01 2023-12-31 13669806 2021-10-08 2022-12-31 13669806 2023-12-31 13669806 2022-12-31 13669806 c:Director2 2023-01-01 2023-12-31 13669806 d:Buildings d:LongLeaseholdAssets 2023-01-01 2023-12-31 13669806 d:Buildings d:LongLeaseholdAssets 2023-12-31 13669806 d:Buildings d:LongLeaseholdAssets 2022-12-31 13669806 d:FurnitureFittings 2023-01-01 2023-12-31 13669806 d:FurnitureFittings 2023-12-31 13669806 d:FurnitureFittings 2022-12-31 13669806 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13669806 d:ComputerEquipment 2023-01-01 2023-12-31 13669806 d:ComputerEquipment 2023-12-31 13669806 d:ComputerEquipment 2022-12-31 13669806 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13669806 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13669806 d:CurrentFinancialInstruments 2023-12-31 13669806 d:CurrentFinancialInstruments 2022-12-31 13669806 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13669806 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13669806 d:ShareCapital 2023-12-31 13669806 d:ShareCapital 2022-12-31 13669806 d:RetainedEarningsAccumulatedLosses 2023-12-31 13669806 d:RetainedEarningsAccumulatedLosses 2022-12-31 13669806 c:OrdinaryShareClass1 2023-01-01 2023-12-31 13669806 c:OrdinaryShareClass1 2023-12-31 13669806 c:OrdinaryShareClass1 2022-12-31 13669806 c:FRS102 2023-01-01 2023-12-31 13669806 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13669806 c:FullAccounts 2023-01-01 2023-12-31 13669806 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13669806 2 2023-01-01 2023-12-31 13669806 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13669806









KENSAL HOUSE NURSERY LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
KENSAL HOUSE NURSERY LTD
REGISTERED NUMBER: 13669806

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
83,297
84,189

  
83,297
84,189

Current assets
  

Debtors: amounts falling due within one year
 5 
290,629
54,938

Cash at bank and in hand
 6 
39,760
23,366

  
330,389
78,304

Creditors: amounts falling due within one year
 7 
(666,347)
(401,822)

Net current liabilities
  
 
 
(335,958)
 
 
(323,518)

Total assets less current liabilities
  
(252,661)
(239,329)

  

Net liabilities
  
(252,661)
(239,329)


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
(252,662)
(239,330)

  
(252,661)
(239,329)


Page 1

 
KENSAL HOUSE NURSERY LTD
REGISTERED NUMBER: 13669806
    
STATEMENT OF FINANCIAL POSITION (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 year 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 statement of comprehensive income 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 by: 




O F Rostron
Director

Date: 28 March 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
KENSAL HOUSE NURSERY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Kensal House Nursery Limited is a private company limited by shares and incorporated in England. Its registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The principal activity of the company is that of child day-care services.
The financial statements are presented in Sterling, 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 directors and 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 £252,661. The directors and 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 considers 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 inancial support by the directors and shareholders.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
KENSAL HOUSE NURSERY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Long-term leasehold property
-
10%
Fixtures and fittings
-
25%
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.

 
2.7

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.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
KENSAL HOUSE NURSERY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.9

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

The average monthly number of employees, including directors, during the year was 30 (2022 - 23).


4.


Tangible fixed assets





Long-term leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2023
17,756
72,266
-
90,022


Additions
-
13,793
11,796
25,589


Disposals
-
(5,476)
-
(5,476)



At 31 December 2023

17,756
80,583
11,796
110,135



Depreciation


At 1 January 2023
746
5,087
-
5,833


Charge for the year on owned assets
1,776
17,083
2,146
21,005



At 31 December 2023

2,522
22,170
2,146
26,838



Net book value



At 31 December 2023
15,234
58,413
9,650
83,297



At 31 December 2022
17,009
67,180
-
84,189

Page 5

 
KENSAL HOUSE NURSERY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
-
51,185

Amounts owed by group undertakings
279,547
-

Other debtors
4,352
3,753

Prepayments and accrued income
6,730
-

290,629
54,938



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
39,760
23,366

39,760
23,366



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
70,832
25,461

Amounts owed to group undertakings
-
168,900

Other taxation and social security
107,051
51,139

Other creditors
216,848
107,124

Accruals and deferred income
271,616
49,198

666,347
401,822



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1


Page 6

 
KENSAL HOUSE NURSERY LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

9.


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 £20,587 (2022 - £5,640). Contributions totalling £827 (2022 - £2,887) were payable to the fund at the reporting date and are included in creditors.

 
Page 7