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REGISTERED NUMBER: 09250889 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Play Learn & Grow Limited

Play Learn & Grow Limited (Registered number: 09250889)

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

Chartered Accountants' Report 5

Play Learn & Grow Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Mr S Woodward
Mrs K Woodward





REGISTERED OFFICE: Kimberley Woodward, Buttercup Corner
Corner Of Owler / Mough Lane, Chadderton
Oldham
Lancashire
OL9 9NT





REGISTERED NUMBER: 09250889 (England and Wales)





ACCOUNTANTS: Clarity Accountants & Tax Advisors
1st Floor 107 Lees Road
Oldham
Lancashire
OL4 1JW

Play Learn & Grow Limited (Registered number: 09250889)

Balance Sheet
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 708,465 672,615

CURRENT ASSETS
Debtors 5 108,816 105,844
Cash at bank 152,084 123,695
260,900 229,539
CREDITORS
Amounts falling due within one year 6 (374,587 ) (303,225 )
NET CURRENT LIABILITIES (113,687 ) (73,686 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

594,778

598,929

CREDITORS
Amounts falling due after more than one year 7 (130,892 ) (105,780 )
NET ASSETS 463,886 493,149

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 463,885 493,148
463,886 493,149

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 directors acknowledge their 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 Board of Directors and authorised for issue on 31 May 2025 and were signed on its behalf by:




Mr S Woodward - Director


Play Learn & Grow Limited (Registered number: 09250889)

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


1. STATUTORY INFORMATION

Play Learn & Grow 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.
Plant and machinery etc - 33% on reducing balance and 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2023 - 40 ) .

Play Learn & Grow Limited (Registered number: 09250889)

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


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023 393,627 405,863 799,490
Additions 7,438 89,581 97,019
Disposals - (38,457 ) (38,457 )
At 31 August 2024 401,065 456,987 858,052
DEPRECIATION
At 1 September 2023 - 126,875 126,875
Charge for year - 36,557 36,557
Eliminated on disposal - (13,845 ) (13,845 )
At 31 August 2024 - 149,587 149,587
NET BOOK VALUE
At 31 August 2024 401,065 307,400 708,465
At 31 August 2023 393,627 278,988 672,615

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 472 -
Amounts owed by associates 105,844 105,844
Other debtors 2,500 -
108,816 105,844

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,390 10,390
Trade creditors 13,457 13,788
Taxation and social security 43,460 20,526
Other creditors 307,280 258,521
374,587 303,225

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 77,432 87,822
Other creditors 53,460 17,958
130,892 105,780

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Play Learn & Grow Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Play Learn & Grow Limited for the year ended 31 August 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Play Learn & Grow Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Play Learn & Grow Limited and state those matters that we have agreed to state to the Board of Directors of Play Learn & Grow Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Play Learn & Grow Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Play Learn & Grow Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Play Learn & Grow Limited. You consider that Play Learn & Grow Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Play Learn & Grow Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Clarity Accountants & Tax Advisors
1st Floor 107 Lees Road
Oldham
Lancashire
OL4 1JW


Date: .............................................