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LITTLE DUCKLINGS DAY NURSERY (GARSTANG) LIMITED

Registered Number
06335488
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

LITTLE DUCKLINGS DAY NURSERY (GARSTANG) LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

MAKINSON, Barbara Mary
MAKINSON, Thomas Edward
WHITTAKER, Gillian

Company Secretary

MAKINSON, Thomas Edward

Registered Address

Bridge Mills
Stramongate
Kendal
LA9 4UB

Registered Number

06335488 (England and Wales)
LITTLE DUCKLINGS DAY NURSERY (GARSTANG) LIMITED
Statement of Financial Position
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets42,3232,335
2,3232,335
Current assets
Debtors5253,988296,901
Cash at bank and on hand319,605232,120
573,593529,021
Creditors amounts falling due within one year6(68,102)(80,099)
Net current assets (liabilities)505,491448,922
Total assets less current liabilities507,814451,257
Creditors amounts falling due after one year7-(15,833)
Net assets507,814435,424
Capital and reserves
Called up share capital3003
Profit and loss account507,514435,421
Shareholders' funds507,814435,424
The financial statements were approved and authorised for issue by the Board of Directors on 5 March 2025, and are signed on its behalf by:
MAKINSON, Barbara Mary
Director
MAKINSON, Thomas Edward
Director
WHITTAKER, Gillian
Director

Registered Company No. 06335488
LITTLE DUCKLINGS DAY NURSERY (GARSTANG) LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided on the following bases: Goodwill - 10 % straight line
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year1715
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 December 23148,500148,500
At 30 November 24148,500148,500
Amortisation and impairment
At 01 December 23148,500148,500
At 30 November 24148,500148,500
Net book value
At 30 November 24--
At 30 November 23--
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 December 2318,34618,346
Additions610610
At 30 November 2418,95618,956
Depreciation and impairment
At 01 December 2316,01116,011
Charge for year622622
At 30 November 2416,63316,633
Net book value
At 30 November 242,3232,323
At 30 November 232,3352,335
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8,3005,000
Other debtors218,143267,227
Prepayments and accrued income27,54524,674
Total253,988296,901
6.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts-10,000
Taxation and social security58,59062,888
Other creditors572503
Accrued liabilities and deferred income8,9406,708
Total68,10280,099
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-15,833
Total-15,833
Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company.
8.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £7,470 (2023 - £6,040).
9.Directors advances, credits and guarantees
During the period the directors had a loan account with the company. At 1 December 2023, the directors owed the company £147,899. During the year the company provided further loan advances of £75,916 and the directors made repayments of £125,000. At 30 November 2024, the directors owed the company £98,816. Interest of £2,776 has been calculated and charged on this loan using HM Revenue and Customs official rate for beneficial loan arrangements.