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REGISTERED NUMBER: 04835099 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 July 2024

for

MULBERRY HOUSE DAY NURSERY LIMITED

MULBERRY HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 04835099)

Contents of the Financial Statements
for the Year Ended 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MULBERRY HOUSE DAY NURSERY LIMITED

Company Information
for the Year Ended 31 July 2024







Directors: R McGrath
A McGrath





Registered office: 2 Maple Road
Brooklands
Manchester
M23 9HJ





Registered number: 04835099 (England and Wales)





Accountants: S&W Partners (Manchester) Limited
Accountants
Northern Assurance Buildings
9-21 Princess Street
Manchester
M2 4DN

MULBERRY HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 04835099)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 5 - -
Tangible assets 6 411,077 424,392
411,077 424,392

Current assets
Debtors 7 638,072 507,274
Cash at bank and in hand 20,333 24,184
658,405 531,458
Creditors
Amounts falling due within one year 8 123,730 117,595
Net current assets 534,675 413,863
Total assets less current liabilities 945,752 838,255

Creditors
Amounts falling due after more than one
year

9

(282,231

)

(322,626

)

Provisions for liabilities (1,838 ) (2,705 )
Net assets 661,683 512,924

Capital and reserves
Called up share capital 10 2 2
Retained earnings 661,681 512,922
Shareholders' funds 661,683 512,924

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

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

MULBERRY HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 04835099)

Balance Sheet - continued
31 July 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 April 2025 and were signed on its behalf by:





R McGrath - Director


MULBERRY HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 04835099)

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


1. Statutory information

Mulberry House Day Nursery 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. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the value of all services delivered during the year at selling price excluding value added tax. Sales are recognised at the point at which the company has fulfilled its contractual obligations to the client.

Goodwill
Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

Amortisation

Amortisation is provided on intangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over its expected useful economical life as follows:


Asset classAmortisation rate and method
Goodwill10 years straight line

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Freehold property 2% straight line
Computer Equipment 33% straight line
Fixtures and Fittings 25% reducing balance
Plant and Machinery 25% reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


MULBERRY HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 04835099)

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


3. Accounting policies - continued
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.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Profit and Loss Account in administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employees and directors

The average number of employees during the year was 25 (2023 - 24 ) .

5. Intangible fixed assets
Goodwill
£   
Cost
At 1 August 2023
and 31 July 2024 100,000
Amortisation
At 1 August 2023
and 31 July 2024 100,000
Net book value
At 31 July 2024 -
At 31 July 2023 -

MULBERRY HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 04835099)

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


6. Tangible fixed assets
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
Cost
At 1 August 2023 492,350 32,104 43,653 6,994 575,101
Additions - - - 260 260
At 31 July 2024 492,350 32,104 43,653 7,254 575,361
Depreciation
At 1 August 2023 78,776 29,346 36,677 5,910 150,709
Charge for year 9,847 777 1,970 981 13,575
At 31 July 2024 88,623 30,123 38,647 6,891 164,284
Net book value
At 31 July 2024 403,727 1,981 5,006 363 411,077
At 31 July 2023 413,574 2,758 6,976 1,084 424,392

7. Debtors
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors (3,143 ) 9,670
Other debtors 639,470 495,859
636,327 505,529

Amounts falling due after more than one year:
Amounts owed by group undertakings 1,745 1,745

Aggregate amounts 638,072 507,274

8. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,004
Trade creditors 555 3,428
Taxation and social security 93,275 85,688
Other creditors 19,900 18,475
123,730 117,595

9. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 9,167 19,167
Amounts owed to group undertakings 273,064 303,459
282,231 322,626

MULBERRY HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 04835099)

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


10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary shares £1 2 2

11. Directors' advances, credits and guarantees

At the year end the directors owed £471,091 (2023 £373,217) to the company. Advances during the year were £113,318 (2023 £108,948) and credits were £1,200 (2023 £15,443). Interest is payable on the amount outstanding.