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REGISTERED NUMBER: 04679657 (England and Wales)














SMALL WONDERS DAY NURSERY LTD

Unaudited Financial Statements

for the Year Ended 31 August 2024






SMALL WONDERS DAY NURSERY LTD (REGISTERED NUMBER: 04679657)

Contents of the Financial Statements
for the Year Ended 31 August 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


SMALL WONDERS DAY NURSERY LTD

Company Information
for the Year Ended 31 August 2024







Director: Ms S C Denton





Registered office: Artisans' House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF





Registered number: 04679657 (England and Wales)





Accountants: Cobley Desborough
Chartered Certified Accountants
Chartered Tax Advisers
Artisans' House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF

SMALL WONDERS DAY NURSERY LTD (REGISTERED NUMBER: 04679657)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 24,005 35,058

CURRENT ASSETS
Debtors 5 160,441 171,931
Cash at bank 91,722 36,676
252,163 208,607
CREDITORS
Amounts falling due within one year 6 169,888 135,546
NET CURRENT ASSETS 82,275 73,061
TOTAL ASSETS LESS CURRENT
LIABILITIES

106,280

108,119

CREDITORS
Amounts falling due after more than
one year

7

(27,107

)

(32,699

)

PROVISIONS FOR LIABILITIES (6,002 ) (7,138 )
NET ASSETS 73,171 68,282

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 63,171 58,282
SHAREHOLDERS' FUNDS 73,171 68,282

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

SMALL WONDERS DAY NURSERY LTD (REGISTERED NUMBER: 04679657)

Balance Sheet - continued
31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 April 2025 and were signed by:





Ms S C Denton - Director


SMALL WONDERS DAY NURSERY LTD (REGISTERED NUMBER: 04679657)

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. STATUTORY INFORMATION

Small Wonders Day Nursery Ltd 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 represents the value of work carried out in respect of services provided to customers. Turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost and 15% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

SMALL WONDERS DAY NURSERY LTD (REGISTERED NUMBER: 04679657)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


2. ACCOUNTING POLICIES - continued

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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Going concern
The current economic conditions present increased risks for all businesses. In response to such conditions, the director has carefully considered these risks, including an assessment of uncertainty on future trading projections for a period of at least twelve months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements on a going concern basis.

Based on this assessment, the director considers that the Company maintains an appropriate level of liquidity, sufficient to meet the demands of the business including any capital and servicing obligations of external liabilities.

In addition, the Company's assets are assessed for recoverability on a regular basis, and the director considers that the Company is not exposed to losses of these assets which would affect their decision to adopt the going concern basis.

The director is therefore satisfied and has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that lead to significant doubt upon the Company's ability to continue as a going concern. Theses financial statements have therefore been prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 14 ) .

SMALL WONDERS DAY NURSERY LTD (REGISTERED NUMBER: 04679657)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
Cost
At 1 September 2023 271,190
Additions 1,017
At 31 August 2024 272,207
Depreciation
At 1 September 2023 236,132
Charge for year 12,070
At 31 August 2024 248,202
Net book value
At 31 August 2024 24,005
At 31 August 2023 35,058

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 144,458 -
Other debtors 15,983 171,931
160,441 171,931

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,607 5,607
Trade creditors 19,684 31,416
Amounts owed to group undertakings 77,000 66,000
Taxation and social security 50,406 10,200
Other creditors 17,191 22,323
169,888 135,546

SMALL WONDERS DAY NURSERY LTD (REGISTERED NUMBER: 04679657)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 27,107 32,699

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,678 10,270