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REGISTERED NUMBER: 04033985 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

CLEVER CLOGGS DAY NURSERY LIMITED

CLEVER CLOGGS DAY NURSERY LIMITED (REGISTERED NUMBER: 04033985)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CLEVER CLOGGS DAY NURSERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: Miss J Lewis





SECRETARY: Ms B Lewis





REGISTERED OFFICE: 1 Kempton Avenue
Hornchurch
Essex
RM12 6EH





REGISTERED NUMBER: 04033985 (England and Wales)





ACCOUNTANTS: T A Consultancy Limited
Accountants & Taxation Advisors
9 Castleton Road
Goodmayes
Ilford
Essex
IG3 9QW

CLEVER CLOGGS DAY NURSERY LIMITED (REGISTERED NUMBER: 04033985)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,767 2,282

CURRENT ASSETS
Debtors 5 78,948 85,372
Cash at bank 651,162 546,746
730,110 632,118
CREDITORS
Amounts falling due within one year 6 84,834 29,865
NET CURRENT ASSETS 645,276 602,253
TOTAL ASSETS LESS CURRENT
LIABILITIES

647,043

604,535

PROVISIONS FOR LIABILITIES 7 442 434
NET ASSETS 646,601 604,101

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 646,600 604,100
SHAREHOLDERS' FUNDS 646,601 604,101

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.

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 30 May 2025 and were signed by:




Miss J Lewis - Director


CLEVER CLOGGS DAY NURSERY LIMITED (REGISTERED NUMBER: 04033985)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Clever Cloggs 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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

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

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
The company contributes to individual employee's workplace personal pension plans. Contributions payable are charged to the income statement in the period to which they relate to. The assets of the plan are held separately from those of teh company in independently administered funds.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

CLEVER CLOGGS DAY NURSERY LIMITED (REGISTERED NUMBER: 04033985)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 46,812 50,944 97,756
DEPRECIATION
At 1 September 2023 45,712 49,762 95,474
Charge for year 220 295 515
At 31 August 2024 45,932 50,057 95,989
NET BOOK VALUE
At 31 August 2024 880 887 1,767
At 31 August 2023 1,100 1,182 2,282

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 78,500 78,500
Corporation tax recoverable - 1,586
Prepayments 448 5,286
78,948 85,372

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Tax 10,432 2,280
Social security and other taxes 1,949 2,355
Other creditors 9,640 6,723
Directors' current accounts 1,662 727
Accruals and deferred income 22,034 -
Accrued expenses 18,780 17,780
Deferred government grants 20,337 -
84,834 29,865

7. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 442 434

Deferred
tax
£   
Balance at 1 September 2023 434
Provided during year 8
Balance at 31 August 2024 442

CLEVER CLOGGS DAY NURSERY LIMITED (REGISTERED NUMBER: 04033985)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
1 Ordinary £1 1 1

9. RESERVES
Retained
earnings
£   

At 1 September 2023 604,100
Profit for the year 42,500
At 31 August 2024 646,600

10. RELATED PARTY DISCLOSURES

Within other debtors, there are amounts owed from companies under common control. The amounts due to Clever Cloggs Day Nursery Limited as at 31 August 2024 are:

Jase Limited: £78,500 (2023: £78,500)

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss J Lewis.