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REGISTERED NUMBER: 10420186 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 July 2024

for

MAPLE HOUSE DAY NURSERY LIMITED

MAPLE HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 10420186)

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


MAPLE HOUSE DAY NURSERY LIMITED

Company Information
for the Year Ended 31 July 2024







Directors: R McGrath
A McGrath





Registered office: 2 Maple Road
Manchester
Greater Manchester
M23 9HJ





Registered number: 10420186 (England and Wales)





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

MAPLE HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 10420186)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 5 123,750 178,750
Tangible assets 6 463,499 459,205
587,249 637,955

Current assets
Debtors 7 (3,451 ) 3,642
Cash at bank and in hand 21,738 33,645
18,287 37,287
Creditors
Amounts falling due within one year 8 86,830 88,897
Net current liabilities (68,543 ) (51,610 )
Total assets less current liabilities 518,706 586,345

Creditors
Amounts falling due after more than one
year

9

(203,609

)

(341,795

)

Provisions for liabilities (2,278 ) (1,970 )
Net assets 312,819 242,580

Capital and reserves
Called up share capital 10 100 100
Retained earnings 312,719 242,480
Shareholders' funds 312,819 242,580

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.

MAPLE HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 10420186)

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


MAPLE HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 10420186)

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


1. Statutory information

Maple 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
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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
Fixtures and Fittings 20% straight line
Computer equipment 33% straight line

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.


MAPLE HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 10420186)

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 with 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 20 (2023 - 23 ) .

5. Intangible fixed assets
Goodwill
£   
Cost
At 1 August 2023
and 31 July 2024 550,000
Amortisation
At 1 August 2023 371,250
Charge for year 55,000
At 31 July 2024 426,250
Net book value
At 31 July 2024 123,750
At 31 July 2023 178,750

MAPLE HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 10420186)

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


6. Tangible fixed assets
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
Cost
At 1 August 2023 521,600 63,032 8,519 593,151
Additions 13,765 5,429 - 19,194
At 31 July 2024 535,365 68,461 8,519 612,345
Depreciation
At 1 August 2023 70,274 56,744 6,928 133,946
Charge for year 10,707 2,946 1,247 14,900
At 31 July 2024 80,981 59,690 8,175 148,846
Net book value
At 31 July 2024 454,384 8,771 344 463,499
At 31 July 2023 451,326 6,288 1,591 459,205

7. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors (3,451 ) 3,642

8. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 1,245 14,672
Taxation and social security 60,104 49,501
Other creditors 15,481 14,724
86,830 88,897

9. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 9,167 19,167
Amounts owed to group undertakings 194,442 322,628
203,609 341,795

10. Called up share capital

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