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Company No: 06401244 (England and Wales)

CRANLEIGH LODGE DAY NURSERY LIMITED

Unaudited Financial Statements
For the financial year ended 31 October 2024
Pages for filing with the registrar

CRANLEIGH LODGE DAY NURSERY LIMITED

Unaudited Financial Statements

For the financial year ended 31 October 2024

Contents

CRANLEIGH LODGE DAY NURSERY LIMITED

BALANCE SHEET

As at 31 October 2024
CRANLEIGH LODGE DAY NURSERY LIMITED

BALANCE SHEET (continued)

As at 31 October 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 37,864 43,399
37,864 43,399
Current assets
Debtors 4 4,135 5,537
Cash at bank and in hand 22,089 8,053
26,224 13,590
Creditors: amounts falling due within one year 5 ( 51,599) ( 38,063)
Net current liabilities (25,375) (24,473)
Total assets less current liabilities 12,489 18,926
Creditors: amounts falling due after more than one year 6 ( 2,623) ( 7,022)
Net assets 9,866 11,904
Capital and reserves
Called-up share capital 100 100
Profit and loss account 9,766 11,804
Total shareholders' funds 9,866 11,904

For the financial year ending 31 October 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Cranleigh Lodge Day Nursery Limited (registered number: 06401244) were approved and authorised for issue by the Director on 17 June 2025. They were signed on its behalf by:

J E Moss
Director
CRANLEIGH LODGE DAY NURSERY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2024
CRANLEIGH LODGE DAY NURSERY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cranleigh Lodge Day Nursery Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom. The principal place of business is 177 Cranleigh Road, Bournemouth, BH6 5JZ.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the companies activities.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets 3 years straight line
Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements 10 years straight line
Fixtures and fittings 15 % reducing balance
Computer equipment 33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit and loss on a straight-line basis over the period of the lease.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 18 17

3. Tangible assets

Leasehold improve-
ments
Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
At 01 November 2023 19,576 70,724 2,436 92,736
Additions 0 0 233 233
At 31 October 2024 19,576 70,724 2,669 92,969
Accumulated depreciation
At 01 November 2023 1,359 45,583 2,395 49,337
Charge for the financial year 1,958 3,771 39 5,768
At 31 October 2024 3,317 49,354 2,434 55,105
Net book value
At 31 October 2024 16,259 21,370 235 37,864
At 31 October 2023 18,217 25,141 41 43,399

4. Debtors

2024 2023
£ £
Other debtors 4,135 5,537

5. Creditors: amounts falling due within one year

2024 2023
£ £
Bank loans 4,333 7,934
Corporation tax 19,441 13,693
Other taxation and social security 7,038 1,557
Other creditors 20,787 14,879
51,599 38,063

6. Creditors: amounts falling due after more than one year

2024 2023
£ £
Bank loans 2,623 7,022

There are no amounts included above in respect of which any security has been given by the small entity.