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REGISTERED NUMBER: 10167882 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Jabberwocky Childrens Nursery Limited

Jabberwocky Childrens Nursery Limited (Registered number: 10167882)

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


Jabberwocky Childrens Nursery Limited

Company Information
for the year ended 31 July 2024







DIRECTORS: Ms A K Horsfall Turner
Ms H M BelchiorPereiraLopes
Ms S Watt





REGISTERED OFFICE: Kenton House
Oxford Street
Moreton-in-Marsh
Gloucestershire
GL56 0LA





REGISTERED NUMBER: 10167882 (England and Wales)





ACCOUNTANTS: Tayabali Tomlin
Chartered Accountants
Kenton House
Oxford Street
Moreton-in-Marsh
Gloucestershire
GL56 0LA

Jabberwocky Childrens Nursery Limited (Registered number: 10167882)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 30,750 46,200
Tangible assets 5 87,413 58,193
118,163 104,393

CURRENT ASSETS
Debtors 6 229,377 111,529
Cash at bank and in hand 13,362 27,088
242,739 138,617
CREDITORS
Amounts falling due within one year 7 233,738 115,428
NET CURRENT ASSETS 9,001 23,189
TOTAL ASSETS LESS CURRENT
LIABILITIES

127,164

127,582

PROVISIONS FOR LIABILITIES 15,805 14,193
NET ASSETS 111,359 113,389

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 111,259 113,289
111,359 113,389

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.

Jabberwocky Childrens Nursery Limited (Registered number: 10167882)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2025 and were signed on its behalf by:





Ms A K Horsfall Turner - Director


Jabberwocky Childrens Nursery Limited (Registered number: 10167882)

Notes to the Financial Statements
for the year ended 31 July 2024


1. STATUTORY INFORMATION

Jabberwocky Childrens 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. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

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.
Short leasehold - 25% on reducing balance
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Jabberwocky Childrens Nursery Limited (Registered number: 10167882)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


2. ACCOUNTING POLICIES - continued

Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not
recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model and the performance model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate.

Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.

Under the performance model, where the grant does not impose specified future performance-related
conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable.

Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Jabberwocky Childrens Nursery Limited (Registered number: 10167882)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant,these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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.


Jabberwocky Childrens Nursery Limited (Registered number: 10167882)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


2. 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2023 - 31 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 154,495
AMORTISATION
At 1 August 2023 108,295
Charge for year 15,450
At 31 July 2024 123,745
NET BOOK VALUE
At 31 July 2024 30,750
At 31 July 2023 46,200

Jabberwocky Childrens Nursery Limited (Registered number: 10167882)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


5. TANGIBLE FIXED ASSETS
Short Plant and Motor
leasehold machinery vehicles Totals
£    £    £    £   
COST
At 1 August 2023 10,000 146,831 - 156,831
Additions - 20,875 37,484 58,359
At 31 July 2024 10,000 167,706 37,484 215,190
DEPRECIATION
At 1 August 2023 8,577 90,061 - 98,638
Charge for year 356 19,411 9,372 29,139
At 31 July 2024 8,933 109,472 9,372 127,777
NET BOOK VALUE
At 31 July 2024 1,067 58,234 28,112 87,413
At 31 July 2023 1,423 56,770 - 58,193

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 214,640 94,727
Other debtors 14,737 16,802
229,377 111,529

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 937 3,409
Amounts owed to group undertakings 456 456
Taxation and social security 176,496 84,367
Other creditors 55,849 27,196
233,738 115,428

Jabberwocky Childrens Nursery Limited (Registered number: 10167882)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 26,414 26,414
Between one and five years 30,799 57,231
57,213 83,645

9. RELATED PARTY DISCLOSURES

At the balance sheet date, a loan existed between the company and its holding company, Littlest Elf Limited.The amount owed by the holding company was £206,513 (2023: £94,727). The loan was interest free and repayable on demand.

At the balance sheet date, a loan existed between the company and a related party, Nursery Days Limited. The amount owed to the related company was £456 (2023: £456). The loan was interest free and repayable on demand.

During the year Littlest Elf Limited raised a management charge of £9,000 (2023: £9,000) and dividends of £510,000 (2023: £285,000) were paid to the holding company.