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REGISTERED NUMBER: 10578735 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

MUDDY BOOTS EARLY CHILDHOOD CENTRES LTD

MUDDY BOOTS EARLY CHILDHOOD CENTRES LTD (REGISTERED NUMBER: 10578735)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

MUDDY BOOTS EARLY CHILDHOOD CENTRES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: N Osborne





SECRETARY: N Osborne





REGISTERED OFFICE: 1 Flora Villas
The Green
Ninfield
Battle
East Sussex
TN33 9JF





REGISTERED NUMBER: 10578735 (England and Wales)





ACCOUNTANTS: Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP

MUDDY BOOTS EARLY CHILDHOOD CENTRES LTD (REGISTERED NUMBER: 10578735)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 17,320 21,654

CURRENT ASSETS
Cash at bank 21,854 14,487

CREDITORS
Amounts falling due within one year 5 31,502 25,981
NET CURRENT LIABILITIES (9,648 ) (11,494 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,672

10,160

CREDITORS
Amounts falling due after more than one year 6 (4,173 ) (7,975 )

PROVISIONS FOR LIABILITIES (3,291 ) (4,114 )
NET ASSETS/(LIABILITIES) 208 (1,929 )

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 207 (1,930 )
SHAREHOLDERS' FUNDS 208 (1,929 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 17 April 2025 and were signed by:




N Osborne - Director


MUDDY BOOTS EARLY CHILDHOOD CENTRES LTD (REGISTERED NUMBER: 10578735)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Muddy Boots Early Childhood Centres 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.

In preparing the financial statements, the director is required to make an assessment of the ability of the company to continue as a going concern. The director has considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

On the basis of this consideration, the director is satisfied that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion he considers that no material uncertainty exists. As a result, the director has concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements.

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 - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

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.

MUDDY BOOTS EARLY CHILDHOOD CENTRES LTD (REGISTERED NUMBER: 10578735)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 September 2023 8,000 24,732 9,980 42,712
Additions - 1,256 - 1,256
At 31 August 2024 8,000 25,988 9,980 43,968
DEPRECIATION
At 1 September 2023 4,188 10,217 6,653 21,058
Charge for year 572 3,154 1,864 5,590
At 31 August 2024 4,760 13,371 8,517 26,648
NET BOOK VALUE
At 31 August 2024 3,240 12,617 1,463 17,320
At 31 August 2023 3,812 14,515 3,327 21,654

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts (see note 7) 4,361 4,259
Trade creditors 2,902 -
Tax 2,489 227
Social security and other taxes 4,113 1,323
Net wages 10,981 11,631
Directors' current accounts 568 123
Deposits held - 1,000
Accrued expenses 2,689 2,126
Income billed in advance 3,399 5,292
31,502 25,981

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans (see note 7) 4,173 7,975

MUDDY BOOTS EARLY CHILDHOOD CENTRES LTD (REGISTERED NUMBER: 10578735)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

7. LOANS

An analysis of the maturity of loans is given below:

31.8.24 31.8.23
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 279 -
Bank loans 4,082 4,259
4,361 4,259

Amounts falling due between one and two years:
Bank loans - 1-2 years 4,173 4,259

Amounts falling due between two and five years:
Bank loans - 2-5 years - 3,716

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
1 Ordinary 1 1 1

9. RELATED PARTY DISCLOSURES

At the year end the company, the director was owed £569 by the company (2023: £123). There are no terms attached to this loan.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
MUDDY BOOTS EARLY CHILDHOOD CENTRES LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Muddy Boots Early Childhood Centres Ltd for the year ended 31 August 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Muddy Boots Early Childhood Centres Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Muddy Boots Early Childhood Centres Ltd and state those matters that we have agreed to state to the director of Muddy Boots Early Childhood Centres Ltd in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Muddy Boots Early Childhood Centres Ltd and its director for our work or for this report.

It is your duty to ensure that Muddy Boots Early Childhood Centres Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Muddy Boots Early Childhood Centres Ltd. You consider that Muddy Boots Early Childhood Centres Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Muddy Boots Early Childhood Centres Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP


17 April 2025