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REGISTERED NUMBER: 05715527















Crown House Day Nursery Limited

Unaudited Financial Statements for the Year Ended 31 July 2024






Crown House Day Nursery Limited (Registered number: 05715527)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Crown House Day Nursery Limited

Company Information
for the Year Ended 31 July 2024







Directors: Mrs M A Pugh
Mr A J Pugh





Registered office: First Floor
364-372 Cowbridge Road West
Cardiff
CF5 5BY





Registered number: 05715527





Accountants: Haines Watts Wales LLP
7 Neptune Court
Vanguard Way
Cardiff
CF24 5PJ

Crown House Day Nursery Limited (Registered number: 05715527)

Balance Sheet
31 July 2024

2024 2023
Notes £    £   
Fixed assets
Tangible assets 4 10,773 13,465

Current assets
Debtors 5 38,551 8,613
Cash at bank and in hand 944 27,952
39,495 36,565
Creditors
Amounts falling due within one year 6 (14,471 ) (27,814 )
Net current assets 25,024 8,751
Total assets less current liabilities 35,797 22,216

Creditors
Amounts falling due after more than one year 7 (10,659 ) -

Provisions for liabilities (1,970 ) (3,244 )
Net assets 23,168 18,972

Capital and reserves
Called up share capital 10 2 2
Retained earnings 11 23,166 18,970
Shareholders' funds 23,168 18,972

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.

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 23 April 2025 and were signed on its behalf by:




Mrs M A Pugh - Director



Mr A J Pugh - Director


Crown House Day Nursery Limited (Registered number: 05715527)

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

1. Statutory information

Crown 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. 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable in relation to child care services, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Improvements to property - 20% on cost
Fixtures and fittings - 20% on cost
Childrens toys - 25% on cost
Computer equipment - 20% on cost

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.

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.

Government grants
Government grants relates to income receivable from local authorities. Grants are recognised in the period which they become receivable.

3. Employees and directors

The average number of employees during the year was 13 (2023 - 11 ) .

Crown House Day Nursery Limited (Registered number: 05715527)

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

4. Tangible fixed assets
Improvements Fixtures
to and Childrens Computer
property fittings toys equipment Totals
£    £    £    £    £   
Cost
At 1 August 2023 29,498 50,872 30,794 2,246 113,410
Additions - 920 1,028 - 1,948
Disposals - (378 ) - - (378 )
At 31 July 2024 29,498 51,414 31,822 2,246 114,980
Depreciation
At 1 August 2023 29,498 49,865 18,379 2,203 99,945
Charge for year - 763 3,834 43 4,640
Eliminated on disposal - (378 ) - - (378 )
At 31 July 2024 29,498 50,250 22,213 2,246 104,207
Net book value
At 31 July 2024 - 1,164 9,609 - 10,773
At 31 July 2023 - 1,007 12,415 43 13,465

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 3,988 4,422
Amounts owed by group undertakings 33,443 2,990
Prepayments 1,120 1,201
38,551 8,613

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 3,366 12,703
Tax 1,204 426
Social security and other taxes 3,344 3,790
Other creditors 916 -
Accruals and deferred income 5,641 10,895
14,471 27,814

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years 3,366 -
Bank loans - 2-5 years 7,293 -
10,659 -

8. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year - 915
Between one and five years 119,893 1,143
119,893 2,058

Crown House Day Nursery Limited (Registered number: 05715527)

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

9. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 14,025 -

The bank loan is secured by guarantees provided by the directors.

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
14 Ordinary A 0.1 1 1
6 Ordinary B 0.1 1 1
2 2

11. Reserves
Retained
earnings
£   

At 1 August 2023 18,970
Profit for the year 4,196
At 31 July 2024 23,166

12. Ultimate controlling party

The controlling party is The New Nursery Limited.