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REGISTERED NUMBER: 07682253 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Langtree Hall Day Nursery Limited
Langtree Hall Day Nursery Limited (Registered number: 07682253)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Langtree Hall Day Nursery Limited (Registered number: 07682253)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 403,982 406,617
403,982 406,617

CURRENT ASSETS
Debtors 6 7,375 25,216
Cash at bank 99,739 3,585
107,114 28,801
CREDITORS
Amounts falling due within one year 7 223,023 144,037
NET CURRENT LIABILITIES (115,909 ) (115,236 )
TOTAL ASSETS LESS CURRENT LIABILITIES 288,073 291,381

CREDITORS
Amounts falling due after more than one year 8 (222,274 ) (275,565 )

PROVISIONS FOR LIABILITIES (1,976 ) (2,635 )
NET ASSETS 63,823 13,181

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 63,723 13,081
SHAREHOLDERS' FUNDS 63,823 13,181

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

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

The director acknowledges her 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 notes form part of these financial statements

Page 1
Langtree Hall Day Nursery Limited (Registered number: 07682253)

Balance Sheet - continued
30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:





Ms W Morris - Director


The notes form part of these financial statements

Page 2
Langtree Hall Day Nursery Limited (Registered number: 07682253)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Langtree Hall Day Nursery Limited 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: 07682253

Registered office: Langtree Hall
Langtree Lane
Standish
Lancashire
WN6 0QQ

The presentation currency of the financial statements is the Pound Sterling (£).


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 and is recognised in the period to which it relates.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten 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.
Freehold property - Nil due to nominal value
Nursery equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Page 3
Langtree Hall Day Nursery Limited (Registered number: 07682253)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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 14 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 27,000
AMORTISATION
At 1 October 2023
and 30 September 2024 27,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Nursery
property property equipment Totals
£    £    £    £   
COST
At 1 October 2023
and 30 September 2024 391,891 4,185 37,986 434,062
DEPRECIATION
At 1 October 2023 - - 27,445 27,445
Charge for year - - 2,635 2,635
At 30 September 2024 - - 30,080 30,080
NET BOOK VALUE
At 30 September 2024 391,891 4,185 7,906 403,982
At 30 September 2023 391,891 4,185 10,541 406,617

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 7,375 25,216

Page 4
Langtree Hall Day Nursery Limited (Registered number: 07682253)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 43,567 43,567
Taxation and social security 75,633 42,083
Other creditors 103,823 58,387
223,023 144,037

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 185,412 228,979
Other creditors 36,862 46,586
222,274 275,565

Amounts falling due in more than five years:

Repayable by instalments
Bank loans 32,003 32,003

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 228,979 272,546

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms W Morris.

Page 5