IRIS Accounts Production v25.1.4.42 04633935 Board of Directors 1.4.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh046339352023-03-31046339352024-09-30046339352023-04-012024-09-30046339352022-03-31046339352022-04-012023-03-31046339352023-03-3104633935ns14:PoundSterling2023-04-012024-09-3004633935ns10:Director12023-04-012024-09-3004633935ns10:PrivateLimitedCompanyLtd2023-04-012024-09-3004633935ns10:SmallEntities2023-04-012024-09-3004633935ns10:AuditExempt-NoAccountantsReport2023-04-012024-09-3004633935ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-09-3004633935ns10:SmallCompaniesRegimeForAccounts2023-04-012024-09-3004633935ns10:FullAccounts2023-04-012024-09-3004633935ns5:CurrentFinancialInstruments2024-09-3004633935ns5:CurrentFinancialInstruments2023-03-3104633935ns5:Non-currentFinancialInstruments2024-09-3004633935ns5:Non-currentFinancialInstruments2023-03-3104633935ns5:ShareCapital2024-09-3004633935ns5:ShareCapital2023-03-3104633935ns5:RetainedEarningsAccumulatedLosses2024-09-3004633935ns5:RetainedEarningsAccumulatedLosses2023-03-3104633935ns10:RegisteredOffice2023-04-012024-09-3004633935ns5:PlantMachinery2023-04-012024-09-3004633935ns5:MotorVehicles2023-04-012024-09-3004633935ns5:ComputerEquipment2023-04-012024-09-3004633935ns5:PlantMachinery2023-03-3104633935ns5:MotorVehicles2023-03-3104633935ns5:ComputerEquipment2023-03-3104633935ns5:PlantMachinery2024-09-3004633935ns5:MotorVehicles2024-09-3004633935ns5:ComputerEquipment2024-09-3004633935ns5:PlantMachinery2023-03-3104633935ns5:MotorVehicles2023-03-3104633935ns5:ComputerEquipment2023-03-3104633935ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-09-3004633935ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: 04633935


















THE MARLOW DAY NURSERY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2023 TO 30 SEPTEMBER 2024






THE MARLOW DAY NURSERY LIMITED (REGISTERED NUMBER: 04633935)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024










Page

Statement of Financial Position 1 to 2

Notes to the Financial Statements 3 to 5


THE MARLOW DAY NURSERY LIMITED (REGISTERED NUMBER: 04633935)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 7,839 28,437

CURRENT ASSETS
Debtors 5 182,414 28,542
Cash at bank and in hand 105,662 108,311
288,076 136,853
CREDITORS
Amounts falling due within one year 6 (288,116 ) (109,294 )
NET CURRENT (LIABILITIES)/ASSETS (40 ) 27,559
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,799

55,996

CREDITORS
Amounts falling due after more than one
year

7

-

(25,542

)

PROVISIONS FOR LIABILITIES (458 ) (458 )
NET ASSETS 7,341 29,996

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 7,339 29,994
7,341 29,996

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 MARLOW DAY NURSERY LIMITED (REGISTERED NUMBER: 04633935)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2025 and were signed on its behalf by:





Mrs M Ratnasingham - Director


THE MARLOW DAY NURSERY LIMITED (REGISTERED NUMBER: 04633935)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

The Marlow Day Nursery Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address are as below:

Registered number: 04633935

Registered office: Unit 3, Ilex House
94 Holly Road
Twickenham
TW1 4HF

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods and services is recognised when goods are delivered, and legal title has passed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

Financial instruments
Debtors and creditors receivable/payable within one year.

Debtors and creditors that fall due within one year are recorded in the financial statements at transaction price and then subsequently measured at amortised cost. If the effects of the time value of money are immaterial, they are measured at cost (less impairment for trade debtors). Debtors are reviewed for impairment at each reporting date and any impairments are recorded within profit or loss and shown within administrative expenses when there is objective evidence that a debtor is impaired. Objective evidence that a debtor is impaired arises when the customer is unable to settle amounts owing to the company or the customer becomes bankrupt. Debtors do not carry interest and are stated at their nominal value.

Trade creditors are not interest-bearing and are stated at their nominal value. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.


THE MARLOW DAY NURSERY LIMITED (REGISTERED NUMBER: 04633935)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was 14 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 3,484 32,879 2,615 38,978
Additions 5,276 - 2,782 8,058
Disposals - (32,879 ) - (32,879 )
At 30 September 2024 8,760 - 5,397 14,157
DEPRECIATION
At 1 April 2023 2,151 6,576 1,814 10,541
Charge for period 1,850 - 503 2,353
Eliminated on disposal - (6,576 ) - (6,576 )
At 30 September 2024 4,001 - 2,317 6,318
NET BOOK VALUE
At 30 September 2024 4,759 - 3,080 7,839
At 31 March 2023 1,333 26,303 801 28,437

THE MARLOW DAY NURSERY LIMITED (REGISTERED NUMBER: 04633935)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,501 7,714
Amounts owed by group undertakings 167,199 -
Other debtors 5,714 20,828
182,414 28,542

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 72,764 33,271
Taxation and social security 63,401 22,546
Other creditors 151,951 53,477
288,116 109,294

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 25,542

8. RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption provided in FRS 102 section 1A from disclosing transactions with members of the same group that are wholly owned.