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REGISTERED NUMBER: 08326948 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ABIGAIL'S DAY NURSERIES LIMITED

ABIGAIL'S DAY NURSERIES LIMITED (REGISTERED NUMBER: 08326948)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ABIGAIL'S DAY NURSERIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: M J Donovan
Mrs A T Jones





SECRETARY: M J Donovan





REGISTERED OFFICE: 81 Saint Martin's Road
Caerphilly
Caerfilli
CF83 1EH





REGISTERED NUMBER: 08326948 (England and Wales)





ACCOUNTANTS: DAVID WRIGHT ACCOUNTANTS LIMITED
Unit 10
Bridgend Business Park
Bennett Street
Bridgend
Glamorgan
CF31 3SH

ABIGAIL'S DAY NURSERIES LIMITED (REGISTERED NUMBER: 08326948)

BALANCE SHEET
31 DECEMBER 2024

31/12/24 31/12/23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 22,800 25,295

CURRENT ASSETS
Debtors 5 699,620 694,166
Cash at bank 77,118 30,481
776,738 724,647
CREDITORS
Amounts falling due within one year 6 357,790 385,336
NET CURRENT ASSETS 418,948 339,311
TOTAL ASSETS LESS CURRENT
LIABILITIES

441,748

364,606

PROVISIONS FOR LIABILITIES 2,429 2,781
NET ASSETS 439,319 361,825

CAPITAL AND RESERVES
Called up share capital 75 75
Retained earnings 439,244 361,750
439,319 361,825

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

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

ABIGAIL'S DAY NURSERIES LIMITED (REGISTERED NUMBER: 08326948)

BALANCE SHEET - continued
31 DECEMBER 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 23 April 2025 and were signed on its behalf by:





Mrs A T Jones - Director


ABIGAIL'S DAY NURSERIES LIMITED (REGISTERED NUMBER: 08326948)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Abigail's Day Nurseries 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 and rebates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - 33% on cost and 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 27 ) .

ABIGAIL'S DAY NURSERIES LIMITED (REGISTERED NUMBER: 08326948)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024 29,907 58,858 88,765
Additions - 3,942 3,942
At 31 December 2024 29,907 62,800 92,707
DEPRECIATION
At 1 January 2024 20,609 42,861 63,470
Charge for year 1,995 4,442 6,437
At 31 December 2024 22,604 47,303 69,907
NET BOOK VALUE
At 31 December 2024 7,303 15,497 22,800
At 31 December 2023 9,298 15,997 25,295

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade debtors 15,246 12,395
Other debtors 684,374 681,771
699,620 694,166

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Taxation and social security 36,769 18,719
Other creditors 321,021 366,617
357,790 385,336