REGISTERED NUMBER: 06339923 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

Mumbles Day Nursery Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Ms C L Millington

Ms J Z Windsor-Pye

SECRETARY:

Ms J Z Windsor-Pye

REGISTERED OFFICE:

Walton Community Centre

Whitemill Lane

Stone

Staffordshire

ST15 0EQ

REGISTERED NUMBER:

06339923 (England and Wales)

ACCOUNTANTS:

Langricks Limited

1 Swan Street

Wilmslow

Cheshire

SK9 1HF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mumbles Day Nursery Limited for the year ended 31 December 2024 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Mumbles Day Nursery Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Mumbles Day Nursery Limited and state those matters that we have agreed to state to the Board of Directors of Mumbles Day Nursery Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mumbles Day Nursery Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Mumbles Day Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Mumbles Day Nursery Limited. You consider that Mumbles Day Nursery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Mumbles Day Nursery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Langricks Limited

1 Swan Street

Wilmslow

Cheshire

SK9 1HF

Date: .............................................

FIXED ASSETS

Tangible assets

4

12,392

15,685

CURRENT ASSETS

Debtors

5

35,619

39,419

Cash at bank and in hand

145,351

75,026

180,970

114,445

CREDITORS

Amounts falling due within one year

6

(137,784

)

(96,307

)

NET CURRENT ASSETS

43,186

18,138

TOTAL ASSETS LESS CURRENT LIABILITIES

55,578

33,823

CREDITORS

Amounts falling due after more than one year

7

(6,614

)

(22,702

)

PROVISIONS FOR LIABILITIES

(2,000

)

(2,000

)

NET ASSETS

46,964

9,121

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

46,864

9,021

46,964

9,121

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

Ms C L Millington - Director

1.	STATUTORY INFORMATION

Mumbles Day Nursery 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

33% on cost, 25% on reducing balance and 2% on cost of property

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2023 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

34,410

DEPRECIATION

At 1 January 2024

18,725

Charge for year

3,293

At 31 December 2024

22,018

NET BOOK VALUE

At 31 December 2024

12,392

At 31 December 2023

15,685

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

35,619

39,419

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

15,596

15,211

Taxation and social security

77,558

34,241

Other creditors

44,630

46,855

137,784

96,307

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

6,614

22,209

Other creditors

-

493

6,614

22,702

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.12.24

31.12.23

£

£

Ms C L Millington

Balance outstanding at start of year

12,154

15,267

Amounts advanced

44,491

-

Amounts repaid

(46,917

)

(3,113

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,728

12,154

Ms J Z Windsor-Pye

Balance outstanding at start of year

27,265

11,033

Amounts advanced

59,256

16,232

Amounts repaid

(60,630

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

25,891

27,265