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REGISTERED NUMBER: 04516187 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Hipperholme Day Nurseries Limited

Hipperholme Day Nurseries Limited (Registered number: 04516187)

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


Hipperholme Day Nurseries Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Ms M Jensen
R Preston





SECRETARY: R Preston





REGISTERED OFFICE: Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 04516187 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Hipperholme Day Nurseries Limited (Registered number: 04516187)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 938,527 912,221

CURRENT ASSETS
Debtors 5 8,383 -
Cash at bank and in hand 258,832 276,970
267,215 276,970
CREDITORS
Amounts falling due within one year 6 298,746 208,027
NET CURRENT (LIABILITIES)/ASSETS (31,531 ) 68,943
TOTAL ASSETS LESS CURRENT
LIABILITIES

906,996

981,164

CREDITORS
Amounts falling due after more than one year 7 (18,969 ) (28,969 )

PROVISIONS FOR LIABILITIES 8 (34,862 ) (29,864 )
NET ASSETS 853,165 922,331

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 853,163 922,329
SHAREHOLDERS' FUNDS 853,165 922,331

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 directors acknowledge their 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 Board of Directors and authorised for issue on 17 April 2025 and were signed on its behalf by:





R Preston - Director


Hipperholme Day Nurseries Limited (Registered number: 04516187)

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. STATUTORY INFORMATION

Hipperholme Day Nurseries Limited 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixture & Fittings - 15% on reducing balance
Motor Vehicles &Trailer - 25% on reducing balance
Computer Equipment - 25% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 57 (2023 - 60 ) .

Hipperholme Day Nurseries Limited (Registered number: 04516187)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


4. TANGIBLE FIXED ASSETS
Motor
Freehold Fixture & Vehicles Computer
property Fittings &Trailer Equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 755,044 347,607 76,221 4,531 1,183,403
Additions - 16,749 57,300 - 74,049
Disposals - - (14,000 ) - (14,000 )
At 31 August 2024 755,044 364,356 119,521 4,531 1,243,452
DEPRECIATION
At 1 September 2023 - 225,897 41,460 3,825 271,182
Charge for year - 21,053 21,907 353 43,313
Eliminated on disposal - - (9,570 ) - (9,570 )
At 31 August 2024 - 246,950 53,797 4,178 304,925
NET BOOK VALUE
At 31 August 2024 755,044 117,406 65,724 353 938,527
At 31 August 2023 755,044 121,710 34,761 706 912,221

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Tax 8,383 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts - 16,403
Trade creditors 4,754 3,873
Tax - 50,712
Social Security & Other Taxes 13,533 11,411
Directors Loan Accounts 7,734 8,442
Accruals and deferred income 269,725 114,186
Accrued Expenses 3,000 3,000
298,746 208,027

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Other creditors 18,969 28,969

8. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 34,862 29,864

Hipperholme Day Nurseries Limited (Registered number: 04516187)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 September 2023 29,864
Deferred Tax 4,998
Balance at 31 August 2024 34,862

9. RELATED PARTY DISCLOSURES

The company is controlled by Mr Robert Preston and Mrs Mona Jensen..