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Registration number: 03064107

Wonderland Day Nursery Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2024

 

Wonderland Day Nursery Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Wonderland Day Nursery Limited

Company Information

Directors

Mrs Kathleen Cole

Mrs Emma Melvern

Company secretary

Mrs Emma Melvern

Registered office

Works Road
Letchworth
Hertfordshire
SG6 1FR

Accountants

Tayabali & White 5 High Green
Great Shelford
Cambridge
CB22 5EG

 

Wonderland Day Nursery Limited

(Registration number: 03064107)
Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

37,538

56,183

Current assets

 

Debtors

5

104,579

99,866

Cash at bank and in hand

 

467,374

308,020

 

571,953

407,886

Creditors: Amounts falling due within one year

6

(306,479)

(215,187)

Net current assets

 

265,474

192,699

Total assets less current liabilities

 

303,012

248,882

Provisions for liabilities

(9,385)

(14,045)

Net assets

 

293,627

234,837

Capital and reserves

 

Called up share capital

7

2

2

Retained earnings

293,625

234,835

Shareholders' funds

 

293,627

234,837

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 June 2025 and signed on its behalf by:
 

 

Wonderland Day Nursery Limited

(Registration number: 03064107)
Balance Sheet as at 31 December 2024

.........................................
Mrs Kathleen Cole
Director

 

Wonderland Day Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company's registered number is 03064107.

The address of its registered office is:
Works Road
Letchworth
Hertfordshire
SG6 1FR

These financial statements were authorised for issue by the Board on 26 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts where applicable.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Wonderland Day Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Wonderland Day Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 65 (2023 - 70).

 

Wonderland Day Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Total
£

Cost or valuation

At 1 January 2024

121,814

9,160

130,974

Additions

1,826

4,850

6,676

Disposals

(10,853)

(3,955)

(14,808)

At 31 December 2024

112,787

10,055

122,842

Depreciation

At 1 January 2024

67,044

7,747

74,791

Charge for the year

23,542

1,779

25,321

Eliminated on disposal

(10,853)

(3,955)

(14,808)

At 31 December 2024

79,733

5,571

85,304

Carrying amount

At 31 December 2024

33,054

4,484

37,538

At 31 December 2023

54,770

1,413

56,183

5

Debtors

Current

2024
£

2023
£

Trade debtors

82,209

64,295

Prepayments

22,358

21,490

Other debtors

12

14,081

 

104,579

99,866

 

Wonderland Day Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

22,011

43,255

Taxation and social security

122,645

18,278

Accruals and deferred income

145,620

144,612

Other creditors

16,203

9,042

306,479

215,187

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

2

2

2

2