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Registered number: 08079355
Little Raccoons Nursery Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Martax Accountants
Chartered Certified Accountants
Unit 113 Kingspark Business Centre
152 - 178 Kingston Road
New Malden
Surrey
KT3 3ST
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08079355
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,186 90,806
77,186 90,806
CURRENT ASSETS
Debtors 5 299,006 328,914
Cash at bank and in hand 372 5,006
299,378 333,920
Creditors: Amounts Falling Due Within One Year 6 (125,975 ) (21,439 )
NET CURRENT ASSETS (LIABILITIES) 173,403 312,481
TOTAL ASSETS LESS CURRENT LIABILITIES 250,589 403,287
Creditors: Amounts Falling Due After More Than One Year 7 (13,333 ) (39,734 )
NET ASSETS 237,256 363,553
CAPITAL AND RESERVES
Called up share capital 8 1,500 1,500
Profit and Loss Account 235,756 362,053
SHAREHOLDERS' FUNDS 237,256 363,553
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Bhama Rudrakumar
Director
30 June 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Little Raccoons Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08079355 . The registered office is 105a Sandringham Road, Watford, WD24 7FQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 11)
16 11
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 November 2023 14,368 194,488 208,856
As at 31 October 2024 14,368 194,488 208,856
Depreciation
As at 1 November 2023 13,059 104,991 118,050
Provided during the period 196 13,424 13,620
As at 31 October 2024 13,255 118,415 131,670
Net Book Value
As at 31 October 2024 1,113 76,073 77,186
As at 1 November 2023 1,309 89,497 90,806
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Director's loan account 29,942 -
Due after more than one year
Other debtors - 134,146
Amounts owed by other participating interests 269,064 194,768
269,064 328,914
299,006 328,914
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,000 19,999
Other loans 2,877 -
Other creditors 44,000 -
Accruals and deferred income - 1,440
Amounts owed to other participating interests 69,098 -
125,975 21,439
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,333 39,734
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,500 1,500
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 3