Registered number
08071951
Hickory Dickorys Day Nursery Limited
Filleted Accounts
31 May 2025
Hickory Dickorys Day Nursery Limited
Company Information
Directors
T K Hobbs
S K L Johnson
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
19 Cambray Place
Cheltenham
Glos
Registered number
08071951
Hickory Dickorys Day Nursery Limited
Registered number: 08071951
Balance Sheet
as at 31 May 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 4 700 3,240
Current assets
Cash at bank and in hand 57,101 62,091
Creditors: amounts falling due within one year 5 (32,464) (27,448)
Net current assets 24,637 34,643
Total assets less current liabilities 25,337 37,883
Creditors: amounts falling due after more than one year 6 - (20,800)
Net assets 25,337 17,083
Capital and reserves
Called up share capital 6 6
Profit and loss account 25,331 17,077
Shareholders' funds 25,337 17,083
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T K Hobbs S K L Johnson
Director
Approved by the board on 30 June 2025
Hickory Dickorys Day Nursery Limited
Notes to the Accounts
for the year ended 31 May 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Furniture and equipment over four years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 17 17
3 Intangible fixed assets £
Goodwill:
Cost
At 1 June 2024 20,000
At 31 May 2025 20,000
Amortisation
At 1 June 2024 20,000
At 31 May 2025 20,000
Net book value
At 31 May 2025 -
4 Tangible fixed assets
Furniture and equipment
£
Cost
At 1 June 2024 22,606
At 31 May 2025 22,606
Depreciation
At 1 June 2024 19,366
Charge for the year 2,540
At 31 May 2025 21,906
Net book value
At 31 May 2025 700
At 31 May 2024 3,240
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 32,464 27,448
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans - 20,800
7 Other financial commitments 2025 2024
£ £
Total future minimum payments under non-cancellable operating leases 36,000 36,000
8 Related party transactions
The company operates from premises owned by the directors for which rent of £36,000 (2024 £36,000) was paid during the year.
9 Controlling party
The company is controlled by the directors.
10 Other information
Hickory Dickorys Day Nursery Limited is a private company limited by shares and incorporated in England. Its registered office is:
19 Cambray Place
Cheltenham
Glos
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