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Company Registration No. 13214722 (England and Wales)
Chipmunks Day Nursery (Gloucester) Ltd Unaudited accounts for the year ended 28 February 2025
Chipmunks Day Nursery (Gloucester) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Chipmunks Day Nursery (Gloucester) Ltd Company Information for the year ended 28 February 2025
Directors
Claire Emberson Scott Emberson
Company Number
13214722 (England and Wales)
Registered Office
MASTER ACCOUNTING LIMITED THE STABLES, 3 ASHLEY MARKET HARBOROUGH LEICESTERSHIRE LE16 8HF ENGLAND
Accountants
Master Accounting Limited The Stables, Ashley Court 32 Main Street, Ashley Market Harborough Leicestershire LE16 8HF
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Chipmunks Day Nursery (Gloucester) Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
128,678 
150,124 
Tangible assets
5
21,205 
36,630 
149,883 
186,754 
Current assets
Debtors
6
- 
1,154 
Cash at bank and in hand
64,010 
28,261 
64,010 
29,415 
Creditors: amounts falling due within one year
7
(181,775)
(215,361)
Net current liabilities
(117,765)
(185,946)
Net assets
32,118 
808 
Capital and reserves
Profit and loss account
32,118 
808 
Shareholders' funds
32,118 
808 
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2025 and were signed on its behalf by
Claire Emberson Director Company Registration No. 13214722
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Chipmunks Day Nursery (Gloucester) Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Chipmunks Day Nursery (Gloucester) Ltd is a private company, limited by shares, registered in England and Wales, registration number 13214722. The registered office is MASTER ACCOUNTING LIMITED THE STABLES, 3, ASHLEY, MARKET HARBOROUGH, LEICESTERSHIRE, LE16 8HF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% - straight line
Motor vehicles
25% - straight line
Fixtures & fittings
20% - straight line
Computer equipment
33% - straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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Chipmunks Day Nursery (Gloucester) Ltd Notes to the Accounts for the year ended 28 February 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2024
214,463 
At 28 February 2025
214,463 
Amortisation
At 1 March 2024
64,339 
Charge for the year
21,446 
At 28 February 2025
85,785 
Net book value
At 28 February 2025
128,678 
At 29 February 2024
150,124 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2024
4,808 
39,237 
28,798 
2,448 
75,291 
Additions
220 
- 
296 
1,150 
1,666 
At 28 February 2025
5,028 
39,237 
29,094 
3,598 
76,957 
Depreciation
At 1 March 2024
1,790 
19,619 
15,776 
1,476 
38,661 
Charge for the year
969 
9,809 
5,799 
514 
17,091 
At 28 February 2025
2,759 
29,428 
21,575 
1,990 
55,752 
Net book value
At 28 February 2025
2,269 
9,809 
7,519 
1,608 
21,205 
At 29 February 2024
3,018 
19,618 
13,022 
972 
36,630 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,154 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
2,029 
- 
Taxes and social security
21,240 
31,693 
Proposed dividends
1,510 
1,510 
Other creditors
684 
1,025 
Loans from directors
153,192 
178,253 
Accruals
3,120 
2,880 
181,775 
215,361 
- 6 -
Chipmunks Day Nursery (Gloucester) Ltd Notes to the Accounts for the year ended 28 February 2025
8
Average number of employees
During the year the average number of employees was 20 (2024: 20).
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