Registered number
07396026
Clever Clogs Day Nursery Limited
Filleted Accounts
31 October 2024
Clever Clogs Day Nursery Limited
Registered number: 07396026
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 7,655 8,515
Current assets
Stocks 220 123
Debtors 5 - 93
Cash at bank and in hand 51,787 51,864
52,007 52,080
Creditors: amounts falling due within one year 6 (50,500) (48,210)
Net current assets 1,507 3,870
Net assets 9,162 12,385
Capital and reserves
Called up share capital 5 5
Profit and loss account 9,157 12,380
Shareholders' funds 9,162 12,385
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.
Shelley Belfitt
Director
Approved by the board on 21 July 2025
Clever Clogs Day Nursery Limited
Notes to the Accounts
for the year ended 31 October 2024
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.
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:
Plant and machinery 25% reducing balance
Fixtures, fittings, tools and equipment 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 15 14
3 Intangible fixed assets £
Goodwill:
Cost
At 1 November 2023 20,000
At 31 October 2024 20,000
Amortisation
At 1 November 2023 20,000
At 31 October 2024 20,000
Net book value
At 31 October 2024 -
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 November 2023 68,666 6,745 75,411
Additions 1,692 - 1,692
At 31 October 2024 70,358 6,745 77,103
Depreciation
At 1 November 2023 60,751 6,145 66,896
Charge for the year 2,402 150 2,552
At 31 October 2024 63,153 6,295 69,448
Net book value
At 31 October 2024 7,205 450 7,655
At 31 October 2023 7,915 600 8,515
5 Debtors 2024 2023
£ £
Other debtors - 93
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 7,772 11,086
Taxation and social security costs 4,033 -
Other creditors 38,695 37,124
50,500 48,210
7 Other information
Clever Clogs Day Nursery Limited is a private company limited by shares and incorporated in England. Its registered office is:
46 Doncaster Road
South Elmsall
Pontefract
West Yorkshire
WF9 2JN
Clever Clogs Day Nursery Limited 07396026 false 2023-11-01 2024-10-31 2024-10-31 VT Final Accounts April 2025 Shelley Belfitt No description of principal activity 07396026 2022-11-01 2023-10-31 07396026 core:WithinOneYear 2023-10-31 07396026 core:ShareCapital 2023-10-31 07396026 core:RetainedEarningsAccumulatedLosses 2023-10-31 07396026 2023-11-01 2024-10-31 07396026 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07396026 bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 07396026 bus:Director40 2023-11-01 2024-10-31 07396026 1 2023-11-01 2024-10-31 07396026 2 2023-11-01 2024-10-31 07396026 core:PlantMachinery 2023-11-01 2024-10-31 07396026 core:Vehicles 2023-11-01 2024-10-31 07396026 countries:England 2023-11-01 2024-10-31 07396026 bus:FRS102 2023-11-01 2024-10-31 07396026 bus:FilletedAccounts 2023-11-01 2024-10-31 07396026 2024-10-31 07396026 core:WithinOneYear 2024-10-31 07396026 core:ShareCapital 2024-10-31 07396026 core:RetainedEarningsAccumulatedLosses 2024-10-31 07396026 core:Goodwill 2024-10-31 07396026 core:PlantMachinery 2024-10-31 07396026 core:Vehicles 2024-10-31 07396026 2023-10-31 07396026 core:Goodwill 2023-10-31 07396026 core:PlantMachinery 2023-10-31 07396026 core:Vehicles 2023-10-31 iso4217:GBP xbrli:pure