11 false false false false false false false false false false true false false false false false false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 4,865 3,372 224 3,596 1,269 1,493 xbrli:pure xbrli:shares iso4217:GBP 08939258 2024-04-01 2025-03-31 08939258 2025-03-31 08939258 2024-03-31 08939258 2023-04-01 2024-03-31 08939258 2024-03-31 08939258 2023-03-31 08939258 bus:Director1 2024-04-01 2025-03-31 08939258 core:WithinOneYear 2025-03-31 08939258 core:WithinOneYear 2024-03-31 08939258 core:ShareCapital 2025-03-31 08939258 core:ShareCapital 2024-03-31 08939258 core:RetainedEarningsAccumulatedLosses 2025-03-31 08939258 core:RetainedEarningsAccumulatedLosses 2024-03-31 08939258 bus:Director1 2024-03-31 08939258 bus:Director1 2025-03-31 08939258 bus:Director1 2023-03-31 08939258 bus:Director1 2024-03-31 08939258 bus:Director1 2023-04-01 2024-03-31 08939258 bus:SmallEntities 2024-04-01 2025-03-31 08939258 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08939258 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08939258 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08939258 bus:FullAccounts 2024-04-01 2025-03-31 08939258 core:OfficeEquipment 2024-04-01 2025-03-31 08939258 core:OfficeEquipment 2025-03-31 08939258 core:OfficeEquipment 2024-03-31
COMPANY REGISTRATION NUMBER: 08939258
BRENTWOOD DAY NURSERY LIMITED
Filleted Unaudited Financial Statements
31 March 2025
BRENTWOOD DAY NURSERY LIMITED
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible assets
5
1,269
1,493
Current assets
Debtors
6
129
Cash at bank and in hand
137,626
135,510
---------
---------
137,626
135,639
Creditors: amounts falling due within one year
7
38,105
35,117
---------
---------
Net current assets
99,521
100,522
---------
---------
Total assets less current liabilities
100,790
102,015
---------
---------
Net assets
100,790
102,015
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
100,690
101,915
---------
---------
Shareholders funds
100,790
102,015
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
BRENTWOOD DAY NURSERY LIMITED
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 13 May 2025 , and are signed on behalf of the board by:
J Torris
Director
Company registration number: 08939258
BRENTWOOD DAY NURSERY LIMITED
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 39 The Meads, Ongar Road, Brentwood, CM15 9GL, Essex.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
The turnover represents children's day nursery fees received.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
15% reducing balance
4. Employee numbers
The average number of persons employed by the company during the year amounted to 11 (2024: 10 ).
5. Tangible assets
Equipment
Total
£
£
Cost
At 1 April 2024 and 31 March 2025
4,865
4,865
-------
-------
Depreciation
At 1 April 2024
3,372
3,372
Charge for the year
224
224
-------
-------
At 31 March 2025
3,596
3,596
-------
-------
Carrying amount
At 31 March 2025
1,269
1,269
-------
-------
At 31 March 2024
1,493
1,493
-------
-------
6. Debtors
2025
2024
£
£
Other debtors
129
----
----
7. Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
3,394
3,133
Corporation tax
22,300
27,973
Social security and other taxes
8,231
3,557
Director loan accounts
458
454
Other creditors
3,722
--------
--------
38,105
35,117
--------
--------
8. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward
Amounts repaid
Balance outstanding
£
£
£
J Torris
( 454)
( 4)
( 458)
----
----
----
2024
Balance brought forward
Amounts repaid
Balance outstanding
£
£
£
J Torris
( 216)
( 238)
( 454)
----
----
----