REGISTERED NUMBER: 07813559 (England and Wales)

Churchdown Day Nursery Ltd

Financial Statements

for the Year Ended 31st December 2024

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

7,000

8,000

Tangible assets

5

27,580

2,944

34,580

10,944

CURRENT ASSETS

Stocks

500

500

Debtors

6

248,379

244,905

Cash at bank

46,773

-

295,652

245,405

CREDITORS

Amounts falling due within one year

7

70,891

62,636

NET CURRENT ASSETS

224,761

182,769

TOTAL ASSETS LESS CURRENT LIABILITIES

259,341

193,713

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

259,241

193,613

SHAREHOLDERS' FUNDS

259,341

193,713

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th September 2025 and were signed on its behalf by:

A A Coe - Director

Mrs C Coe - Director

1.	STATUTORY INFORMATION

Churchdown Day Nursery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07813559

Registered office:

115 Parton Road

Churchdown

Gloucester

Gloucestershire

GL3 2JE

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 gross invoiced sales of services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 5% on cost

Fixtures and fittings - 25% on cost

Motor vehicles - 25% on reducing balance

Computer equipment - 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2023 - 37 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2024

and 31st December 2024

20,000

AMORTISATION

At 1st January 2024

12,000

Charge for year

1,000

At 31st December 2024

13,000

NET BOOK VALUE

At 31st December 2024

7,000

At 31st December 2023

8,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st January 2024

-

16,709

16,542

2,274

35,525

Additions

26,707

-

-

-

26,707

At 31st December 2024

26,707

16,709

16,542

2,274

62,232

DEPRECIATION

At 1st January 2024

-

16,709

13,598

2,274

32,581

Charge for year

1,335

-

736

-

2,071

At 31st December 2024

1,335

16,709

14,334

2,274

34,652

NET BOOK VALUE

At 31st December 2024

25,372

-

2,208

-

27,580

At 31st December 2023

-

-

2,944

-

2,944

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

5,692

6,234

Other debtors

242,687

238,671

248,379

244,905

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

-

18,638

Trade creditors

15,161

14,616

Taxation and social security

51,530

24,782

Other creditors

4,200

4,600

70,891

62,636

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st December 2024 and 31st December 2023:

2024

2023

£

£

A A Coe and Mrs C Coe

Balance outstanding at start of year

180,585

176,310

Amounts advanced

17,996

8,037

Amounts repaid

(12,773

)

(3,762

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

185,808

180,585