IRIS Accounts Production v24.3.2.46 08501684 Board of Directors 1.8.23 31.7.24 31.7.24 false true false false false true false Ordinary shares 1.00000 Ordinary shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh085016842023-07-31085016842024-07-31085016842023-08-012024-07-31085016842022-07-31085016842022-08-012023-07-31085016842023-07-3108501684ns15:EnglandWales2023-08-012024-07-3108501684ns14:PoundSterling2023-08-012024-07-3108501684ns10:Director12023-08-012024-07-3108501684ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3108501684ns10:SmallEntities2023-08-012024-07-3108501684ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3108501684ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3108501684ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3108501684ns10:FullAccounts2023-08-012024-07-310850168412023-08-012024-07-3108501684ns10:OrdinaryShareClass12023-08-012024-07-3108501684ns10:Director22023-08-012024-07-3108501684ns10:RegisteredOffice2023-08-012024-07-3108501684ns5:CurrentFinancialInstruments2024-07-3108501684ns5:CurrentFinancialInstruments2023-07-3108501684ns5:Non-currentFinancialInstruments2024-07-3108501684ns5:Non-currentFinancialInstruments2023-07-3108501684ns5:ShareCapital2024-07-3108501684ns5:ShareCapital2023-07-3108501684ns5:RetainedEarningsAccumulatedLosses2024-07-3108501684ns5:RetainedEarningsAccumulatedLosses2023-07-3108501684ns5:NetGoodwill2023-08-012024-07-3108501684ns5:NetGoodwill2023-07-3108501684ns5:NetGoodwill2024-07-3108501684ns5:NetGoodwill2023-07-3108501684ns5:LandBuildings2023-07-3108501684ns5:FurnitureFittings2023-07-3108501684ns5:ComputerEquipment2023-07-3108501684ns5:LandBuildings2023-08-012024-07-3108501684ns5:FurnitureFittings2023-08-012024-07-3108501684ns5:ComputerEquipment2023-08-012024-07-3108501684ns5:LandBuildings2024-07-3108501684ns5:FurnitureFittings2024-07-3108501684ns5:ComputerEquipment2024-07-3108501684ns5:LandBuildings2023-07-3108501684ns5:FurnitureFittings2023-07-3108501684ns5:ComputerEquipment2023-07-3108501684ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3108501684ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-3108501684ns10:OrdinaryShareClass12024-07-31
REGISTERED NUMBER: 08501684 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 July 2024

for

HAWTHORN HOUSE DAY NURSERY LIMITED

HAWTHORN HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 08501684)

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


HAWTHORN HOUSE DAY NURSERY LIMITED

Company Information
for the Year Ended 31 July 2024







Directors: Rebecca McGrath
Anthony McGrath





Registered office: 2 Maple Road
Manchester
M23 9HJ





Registered number: 08501684 (England and Wales)





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

HAWTHORN HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 08501684)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 5 - -
Tangible assets 6 188,033 192,530
188,033 192,530

Current assets
Debtors 7 315,874 193,911
Cash at bank and in hand 15,766 22,497
331,640 216,408
Creditors
Amounts falling due within one year 8 80,202 61,272
Net current assets 251,438 155,136
Total assets less current liabilities 439,471 347,666

Creditors
Amounts falling due after more than one
year

9

(175,881

)

(183,754

)

Provisions for liabilities (108 ) (33 )
Net assets 263,482 163,879

Capital and reserves
Called up share capital 11 2 2
Retained earnings 263,480 163,877
Shareholders' funds 263,482 163,879

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.

HAWTHORN HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 08501684)

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:





Rebecca McGrath - Director


HAWTHORN HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 08501684)

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


1. Statutory information

Hawthorn 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

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 - 33% straight line
Computer equipment - 33% straight line

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.


HAWTHORN HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 08501684)

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 16 (2023 - 16 ) .

5. Intangible fixed assets
Goodwill
£   
Cost
At 1 August 2023
and 31 July 2024 210,000
Amortisation
At 1 August 2023
and 31 July 2024 210,000
Net book value
At 31 July 2024 -
At 31 July 2023 -

HAWTHORN HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 08501684)

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 240,000 38,185 10,951 289,136
Additions - - 650 650
At 31 July 2024 240,000 38,185 11,601 289,786
Depreciation
At 1 August 2023 47,600 38,185 10,821 96,606
Charge for year 4,800 - 347 5,147
At 31 July 2024 52,400 38,185 11,168 101,753
Net book value
At 31 July 2024 187,600 - 433 188,033
At 31 July 2023 192,400 - 130 192,530

7. Debtors
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 2,926 8,539

Amounts falling due after more than one year:
Amounts owed by group undertakings 312,948 185,372

Aggregate amounts 315,874 193,911

8. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 9,703 9,703
Trade creditors 60 8,312
Taxation and social security 59,090 32,289
Other creditors 11,349 10,968
80,202 61,272

9. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 175,881 183,754

Amounts falling due in more than five years:

Repayable by instalments
After more than 5 years 137,070 144,943

HAWTHORN HOUSE DAY NURSERY LIMITED (REGISTERED NUMBER: 08501684)

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


10. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 185,584 193,456

The bank loans are secured by way of a fixed and floating charge against the assets of the company.

11. Called up share capital

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

12. Contingent liabilities

The company has guaranteed the borrowings of fellow group companies.