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Registered number: 05572280
Beeches Day Nursery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
B&L Accountants Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05572280
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,200 5,400
Tangible Assets 5 1,247 1,662
11,447 7,062
CURRENT ASSETS
Debtors 6 2,634 5,451
Cash at bank and in hand 92,113 93,031
94,747 98,482
Creditors: Amounts Falling Due Within One Year 7 (43,098 ) (29,746 )
NET CURRENT ASSETS (LIABILITIES) 51,649 68,736
TOTAL ASSETS LESS CURRENT LIABILITIES 63,096 75,798
NET ASSETS 63,096 75,798
CAPITAL AND RESERVES
Called up share capital 8 106 106
Profit and Loss Account 62,990 75,692
SHAREHOLDERS' FUNDS 63,096 75,798
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Geraldine Radford
Director
08/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Beeches Day Nursery Limited Registered number 05572280 is a limited by shares company incorporated in England & Wales. The Registered Office is Beechdale Lifelong Learning Centre, Stephenson Square, Walsall, West Midlands, WS2 7DX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%
Computer Equipment 20%
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 20)
18 20
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 6,000
Additions 6,000
As at 31 March 2025 12,000
Amortisation
As at 1 April 2024 600
Provided during the period 1,200
As at 31 March 2025 1,800
Net Book Value
As at 31 March 2025 10,200
As at 1 April 2024 5,400
Page 2
Page 3
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 32,279 16,415 48,694
As at 31 March 2025 32,279 16,415 48,694
Depreciation
As at 1 April 2024 30,617 16,415 47,032
Provided during the period 415 - 415
As at 31 March 2025 31,032 16,415 47,447
Net Book Value
As at 31 March 2025 1,247 - 1,247
As at 1 April 2024 1,662 - 1,662
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,634 4,486
Net wages - 965
2,634 5,451
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 238 78
Corporation tax 3,171 4,814
Other taxes and social security 7,814 2,343
Other creditors - 134
Director's loan account 31,875 22,377
43,098 29,746
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 106 106
9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 25,500 26,000
Page 3