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Registered number: 07368129
St Albans Day Nursery Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
TAXPLUS ACCOUNTANTS LTD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07368129
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 45,266 34,105
45,266 34,105
CURRENT ASSETS
Debtors 5 75,000 -
Cash at bank and in hand 12,543 77,657
87,543 77,657
Creditors: Amounts Falling Due Within One Year 6 (177,205 ) (85,664 )
NET CURRENT ASSETS (LIABILITIES) (89,662 ) (8,007 )
TOTAL ASSETS LESS CURRENT LIABILITIES (44,396 ) 26,098
Creditors: Amounts Falling Due After More Than One Year 7 (64,775 ) (85,192 )
NET LIABILITIES (109,171 ) (59,094 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (109,172 ) (59,095 )
SHAREHOLDERS' FUNDS (109,171) (59,094)
For the year ending 31 August 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 Ekta Jacky Bharat Patel
Director
21/05/2025
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
St Albans Day Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07368129 . The registered office is St. Albans, Elmwood Avenue, Feltham, TW13 7AA.
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:
Leasehold 25%
Fixtures & Fittings 25%
Computer Equipment 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2023: 17)
17 17
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 33,000 1,612 4,255 38,867
Additions - 9,480 5,770 15,250
As at 31 August 2024 33,000 11,092 10,025 54,117
Depreciation
As at 1 September 2023 - 1,612 3,150 4,762
Provided during the period - 2,370 1,719 4,089
As at 31 August 2024 - 3,982 4,869 8,851
Net Book Value
As at 31 August 2024 33,000 7,110 5,156 45,266
As at 1 September 2023 33,000 - 1,105 34,105
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Other debtors (1) 75,000 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 24,890 18,754
Corporation tax 31,801 29,274
Other taxes and social security 34,770 2,113
Other creditors 85,744 35,523
177,205 85,664
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 64,775 85,192
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 3