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REGISTERED NUMBER: 08791052 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

The London Day Nursery Company Limited

The London Day Nursery Company Limited (Registered number: 08791052)

Contents of the Financial Statements
for the year ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The London Day Nursery Company Limited

Company Information
for the year ended 30 November 2024







DIRECTORS: R Roch
Mrs J Roch





REGISTERED OFFICE: 99 Tierney Road
London
SW2 4QH





REGISTERED NUMBER: 08791052 (England and Wales)





ACCOUNTANTS: Marshall & Co
Chartered Accountants
& Chartered Tax Advisers
The Bloc
Springfield Way
Anlaby
Kingston upon Hull
East Yorkshire
HU10 6RJ

The London Day Nursery Company Limited (Registered number: 08791052)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 15,000 -
Tangible assets 5 5,811 6,860
Investments 6 1 1
20,812 6,861

CURRENT ASSETS
Debtors 7 379,643 314,268
Cash at bank 20,464 32,857
400,107 347,125
CREDITORS
Amounts falling due within one year 8 373,315 309,369
NET CURRENT ASSETS 26,792 37,756
TOTAL ASSETS LESS CURRENT
LIABILITIES

47,604

44,617

CREDITORS
Amounts falling due after more than one
year

9

92,374

119,829
NET LIABILITIES (44,770 ) (75,212 )

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings (44,780 ) (75,222 )
SHAREHOLDERS' FUNDS (44,770 ) (75,212 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The London Day Nursery Company Limited (Registered number: 08791052)

Balance Sheet - continued
30 November 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 April 2025 and were signed on its behalf by:





R Roch - Director


The London Day Nursery Company Limited (Registered number: 08791052)

Notes to the Financial Statements
for the year ended 30 November 2024


1. STATUTORY INFORMATION

The London Day Nursery Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost and 10% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

The London Day Nursery Company Limited (Registered number: 08791052)

Notes to the Financial Statements - continued
for the year ended 30 November 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
At the balance sheet date, the company's liabilities exceeded its assets. However the directors are of the opinion that due to the continued support of the major creditor the company continues to be a going concern.

On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustments to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2023 - 42 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023 269,998
Additions 15,000
At 30 November 2024 284,998
AMORTISATION
At 1 December 2023
and 30 November 2024 269,998
NET BOOK VALUE
At 30 November 2024 15,000
At 30 November 2023 -

The London Day Nursery Company Limited (Registered number: 08791052)

Notes to the Financial Statements - continued
for the year ended 30 November 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023
and 30 November 2024 162,221
DEPRECIATION
At 1 December 2023 155,361
Charge for year 1,049
At 30 November 2024 156,410
NET BOOK VALUE
At 30 November 2024 5,811
At 30 November 2023 6,860

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2023
and 30 November 2024 1
NET BOOK VALUE
At 30 November 2024 1
At 30 November 2023 1

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 27,685 18,956
Amounts owed by group undertakings 313,381 259,893
Other debtors 38,577 35,419
379,643 314,268

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 27,206 26,727
Trade creditors - 214
Taxation and social security 59,988 21,445
Other creditors 286,121 260,983
373,315 309,369

The London Day Nursery Company Limited (Registered number: 08791052)

Notes to the Financial Statements - continued
for the year ended 30 November 2024


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 92,374 119,829

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 15,825 32,764

10. ULTIMATE CONTROLLING PARTY

The controlling party is R Roch.