REGISTERED NUMBER: 10077276 (England and Wales)

Financial Statements For The Period 1 August 2023 to 30 July 2024

for

Dandelion Days Nursery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs G Rooney

REGISTERED OFFICE:

116 Duke Street

Liverpool

Merseyside

L1 5JW

REGISTERED NUMBER:

10077276 (England and Wales)

ACCOUNTANTS:

Cobham Murphy

116 Duke Street

Liverpool

Merseyside

L1 5JW

FIXED ASSETS

Tangible assets

4

4,281

5,037

CURRENT ASSETS

Debtors

5

24,475

1,000

Cash at bank and in hand

424,673

402,029

449,148

403,029

CREDITORS

Amounts falling due within one year

6

109,329

106,539

NET CURRENT ASSETS

339,819

296,490

TOTAL ASSETS LESS CURRENT LIABILITIES

344,100

301,527

CREDITORS

Amounts falling due after more than one year

7

(28,419

)

(33,291

)

PROVISIONS FOR LIABILITIES

(968

)

(927

)

NET ASSETS

314,713

267,309

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

314,613

267,209

314,713

267,309

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 July 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 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 director and authorised for issue on 30 October 2025 and were signed by:

Mrs G Rooney - Director

1.	STATUTORY INFORMATION

Dandelion Days 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.

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.

Significant judgements and estimates

There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover

Turnover is measured at the fair value of the consideration from nursery fees which are exempt from value added tax and are recognised when the fees are receivable.

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

-

15% on reducing balance

Financial instruments

Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Taxation

Taxation for the period 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 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 period 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.

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 period was 12 (2023 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2023

and 30 July 2024

14,298

DEPRECIATION

At 1 August 2023

9,261

Charge for period

756

At 30 July 2024

10,017

NET BOOK VALUE

At 30 July 2024

4,281

At 31 July 2023

5,037

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.24

31.7.23

£

£

Other debtors

24,475

1,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.24

31.7.23

£

£

Bank loans and overdrafts

4,872

4,872

Taxation and social security

82,178

70,351

Other creditors

22,279

31,316

109,329

106,539

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.7.24

31.7.23

£

£

Bank loans

28,419

33,291

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

8,932

13,804

8.	TRANSACTIONS WITH DIRECTORS

During the year the director, Mrs G Rooney, operated an account to which transactions of a private nature were charged. At the balance sheet date, and included in other debtors, is £23,475 (2023 - £931 creditor) which is owed to the company by the director. Interest has been charged on the loan at a rate of 2.25%.