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Company Registration No. 04071171 (England and Wales)
The Village Community Nursery Unaudited accounts for the year ended 31 August 2024
The Village Community Nursery Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,893 
25,339 
Current assets
Debtors
1,751 
659 
Cash at bank and in hand
19,978 
7,779 
21,729 
8,438 
Creditors: amounts falling due within one year
(3,723)
(5,691)
Net current assets
18,006 
2,747 
Net assets
30,899 
28,086 
Capital and reserves
Capital contribution reserve
6,750 
20,902 
Profit and loss account
24,149 
7,184 
Shareholders' funds
30,899 
28,086 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2025 and were signed on its behalf by
W Sharples Director Company Registration No. 04071171
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The Village Community Nursery Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
The Village Community Nursery is a private company, limited by shares, registered in England and Wales, registration number 04071171. The registered office is St Peters Urban Village Trust, College Road, Birmingham, B8 3TE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% straight line
Fixtures & fittings
25% reducing balance
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2023
351,873 
At 31 August 2024
351,873 
Depreciation
At 1 September 2023
326,534 
Charge for the year
12,446 
At 31 August 2024
338,980 
Net book value
At 31 August 2024
12,893 
At 31 August 2023
25,339 
5
Average number of employees
During the year the average number of employees was 12 (2023: 9).
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