Registered number
06761502
Thorley Day Nursery Limited
Unaudited Filleted Accounts
30 November 2024
Thorley Day Nursery Limited
Registered number: 06761502
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,013 1,634
Current assets
Debtors 4 16,388 23,100
Cash at bank and in hand 108,610 113,456
124,998 136,556
Creditors: amounts falling due within one year 5 (36,747) (53,662)
Net current assets 88,251 82,894
Net assets 89,264 84,528
Capital and reserves
Called up share capital 100 100
Profit and loss account 89,164 84,428
Shareholders' funds 89,264 84,528
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.
Lucy Pettit
Director
Approved by the board on 27 June 2025
Thorley Day Nursery Limited
Notes to the Accounts
for the year ended 30 November 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:
Computer Equipment 33% straight line
Plant and machinery 25% straight line
Fixtures, fittings, tools and equipment 20% straight line
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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 10 10
3 Tangible fixed assets
Computer Equipment Plant and machinery etc Fixtures & Fittings Total
£ £ £ £
Cost
At 1 December 2023 8,213 29,230 26,022 63,465
At 30 November 2024 8,213 29,230 26,022 63,465
Depreciation
At 1 December 2023 7,839 28,747 25,245 61,831
Charge for the year 176 186 259 621
At 30 November 2024 8,015 28,933 25,504 62,452
Net book value
At 30 November 2024 198 297 518 1,013
At 30 November 2023 374 483 777 1,634
4 Debtors 2024 2023
£ £
Trade debtors 11,159 21,659
Other debtors 5,229 1,441
16,388 23,100
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors - 846
Taxation and social security costs 11,591 9,423
Other creditors 25,156 43,393
36,747 53,662
6 Related party transactions
Dividends of £40,440 were paid to Lucy Pettit (2023: £32,440) during the year.

No dividends were paid to Teresa Wills (2023: £47,000) during the year.

At the year end, an amount of £19,332 (2023: £19,101) was owed to the Directors by the company.
7 Controlling party
The company is controlled by Teresa Wills.
8 Other information
Thorley Day Nursery Limited is a private company limited by shares and incorporated in England. Its registered office is:
101 Thorley Lane
Timperley
Altrincham
Cheshire
WA15 7AL
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