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REGISTERED NUMBER: 03817338 (England and Wales)




















HERON DAY NURSERY LIMITED

Unaudited Financial Statements

for the Year Ended 31 July 2024






HERON DAY NURSERY LIMITED (REGISTERED NUMBER: 03817338)






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


HERON DAY NURSERY LIMITED

Company Information
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: Mr S Barber





REGISTERED OFFICE: 21 Crosslands Road
Boothstown
Worsley
M28 1JH





REGISTERED NUMBER: 03817338 (England and Wales)





ACCOUNTANTS: SCCA Limited T/a Stafford & Co
Chartered Accountants
3 The Studios
320 Chorley Old Road
Bolton
Lancashire
BL1 4JU

HERON DAY NURSERY LIMITED (REGISTERED NUMBER: 03817338)

Balance Sheet
31 JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 9,971 13,030

CURRENT ASSETS
Debtors 5 10,600 11,913
Cash at bank and in hand 102,655 72,010
113,255 83,923
CREDITORS
Amounts falling due within one year 6 25,147 27,840
NET CURRENT ASSETS 88,108 56,083
TOTAL ASSETS LESS CURRENT
LIABILITIES

98,079

69,113

CREDITORS
Amounts falling due after more than one
year

7

13,112

24,131
NET ASSETS 84,967 44,982

CAPITAL AND RESERVES
Called up share capital 10 3 3
Retained earnings 84,964 44,979
SHAREHOLDERS' FUNDS 84,967 44,982

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 director acknowledges his 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.

HERON DAY NURSERY LIMITED (REGISTERED NUMBER: 03817338)

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 director and authorised for issue on 28 April 2025 and were signed by:





Mr S Barber - Director


HERON DAY NURSERY LIMITED (REGISTERED NUMBER: 03817338)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Heron 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, 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 each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 15% reducing balance
Fixtures and fittings - 15% reducing balance
Computer equipment - 15% on cost

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 27 (2023 - 24 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 August 2023
and 31 July 2024 22,114 11,782 31,924 2,390 68,210
DEPRECIATION
At 1 August 2023 20,537 7,722 25,082 1,839 55,180
Charge for year 1,065 609 1,026 359 3,059
At 31 July 2024 21,602 8,331 26,108 2,198 58,239
NET BOOK VALUE
At 31 July 2024 512 3,451 5,816 192 9,971
At 31 July 2023 1,577 4,060 6,842 551 13,030

HERON DAY NURSERY LIMITED (REGISTERED NUMBER: 03817338)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,100 8,913
Other debtors 500 3,000
10,600 11,913

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,162 9,075
Tax 3,500 -
Social security and other taxes 2,673 9,963
Pension Payable 16 594
Directors' current accounts 816 408
Accrued expenses 7,980 7,800
25,147 27,840

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 10,419 10,997
Bank loans - 2-5 years 2,693 13,134
13,112 24,131

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year - 909

9. SECURED DEBTS

Midland Bank PLC have a fixed and floating charge, details of which can be found at Companies House.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
3 Ordinary £1 3 3

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr S Barber.