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REGISTERED NUMBER: 14191210 (England and Wales)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

THE BOUTIQUE DAY NURSERY LTD

THE BOUTIQUE DAY NURSERY LTD (REGISTERED NUMBER: 14191210)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

THE BOUTIQUE DAY NURSERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: R C Forrester





REGISTERED OFFICE: 20 Lake Close
Byfleet
West Byfleet
KT14 7AE





REGISTERED NUMBER: 14191210 (England and Wales)





ACCOUNTANTS: Xeinadin Swiss Cottage Limited
Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH

THE BOUTIQUE DAY NURSERY LTD (REGISTERED NUMBER: 14191210)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 59,534 54,586

CURRENT ASSETS
Debtors 5 96,116 43,850
Cash at bank 23,881 13,914
119,997 57,764
CREDITORS
Amounts falling due within one year 6 179,502 148,802
NET CURRENT LIABILITIES (59,505 ) (91,038 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

29

(36,452

)

PROVISIONS FOR LIABILITIES 6,735 -
NET LIABILITIES (6,706 ) (36,452 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (6,707 ) (36,453 )
(6,706 ) (36,452 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 26 June 2025 and were signed by:





R C Forrester - Director


THE BOUTIQUE DAY NURSERY LTD (REGISTERED NUMBER: 14191210)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

The Boutique 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.

Going concern
As at the balance sheet date current liabilities exceeded current assets by £59,505. Within current liabilities is a balance of £19,573 due to the director and £31,000 due to an external investor. It is the intention of both the director and the external investor to continue to support the company until it becomes profitable and the director is prepared to contribute additional funds as required. As such the director considers there to be no material uncertainty over the ability of the company to continue as a going concern for the foreseeable future.

Turnover
Turnover represents amounts receivable net of value added tax on the rendering of services. Turnover is recognised in the period in which the services are rendered in accordance with the stage of completion of the transaction where the outcome of the transaction can be measured reliably. Where the outcome of a transaction cannot be measured reliably, turnover is recognised only to the extent of the expenses incurred for which the likelihood of recovery is probable.

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 cost and 20% Straight line

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors.

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price unless the arrangement constitutes a financing transaction where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Basic financial liabilities including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

THE BOUTIQUE DAY NURSERY LTD (REGISTERED NUMBER: 14191210)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. ACCOUNTING POLICIES - continued

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 12 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 47,420 5,785 8,509 389 62,103
Additions 132 6,897 11,438 2,369 20,836
At 30 June 2024 47,552 12,682 19,947 2,758 82,939
DEPRECIATION
At 1 July 2023 5,451 1,274 749 43 7,517
Charge for year 9,506 3,024 2,972 386 15,888
At 30 June 2024 14,957 4,298 3,721 429 23,405
NET BOOK VALUE
At 30 June 2024 32,595 8,384 16,226 2,329 59,534
At 30 June 2023 41,969 4,511 7,760 346 54,586

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 36,206 7,800
Other debtors 59,736 36,004
Prepayments and accrued income 174 46
96,116 43,850

THE BOUTIQUE DAY NURSERY LTD (REGISTERED NUMBER: 14191210)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Social security and other taxes 42,808 3,938
Pension liability - 473
Other creditors 49,371 59,470
Directors' current accounts 19,573 59,625
Accruals and deferred income 67,750 25,296
179,502 148,802

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
THE BOUTIQUE DAY NURSERY LTD


The following reproduces the text of the report prepared for the director 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 Income Statement and certain other primary statements and the Report of the Director 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 The Boutique Day Nursery Ltd for the year ended 30 June 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 director of The Boutique Day Nursery Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Boutique Day Nursery Ltd and state those matters that we have agreed to state to the director of The Boutique Day Nursery Ltd 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 The Boutique Day Nursery Ltd and its director for our work or for this report.

It is your duty to ensure that The Boutique Day Nursery Ltd 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 The Boutique Day Nursery Ltd. You consider that The Boutique Day Nursery Ltd 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 The Boutique Day Nursery Ltd. 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.






Xeinadin Swiss Cottage Limited
Harben House
Harben Parade
Finchley Road
LONDON
NW3 6LH


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