Registered number
04618686
Hill Top Daycare Nursery Limited
Filleted Accounts
For the year ended 31 December 2024

Hill Top Daycare Nursery Limited
Registered number: | 04618686
Balance Sheet
as at 31 December 2024
Notes |  |  | 2024 |  |  | 2023
£ | £
Fixed assets
Tangible assets | 3 |  |  | 12,546 |  |  | 23,662
Current assets
Debtors | 4 |  | 5,728 |  |  | 5,728
Cash at bank and in hand |  |  | 192,723 |  |  | 106,435
|  |  | 198,451 |  |  | 112,163
Creditors: amounts falling due within one year | 5 |  | (120,376) |  |  | (97,601)
Net current assets |  |  |  | 78,075 |  |  | 14,562
Total assets less current liabilities |  |  |  | 90,621 |  |  | 38,224
Provisions for liabilities |  |  |  | (522) |  |  | (921)
Net assets |  |  |  | 90,099 |  |  | 37,303
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 90,098 |  |  | 37,302
Shareholder's funds |  |  |  | 90,099 |  |  | 37,303
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 24 December 2025
H Bhaiyat
Director

Hill Top Daycare Nursery Limited
Notes to the Accounts
for the year ended 31 December 2024
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, and includes the revenue from nursery fees.
| Grant income
| Grants of a revenue nature are credited to the profit and loss account in the year which they accrue. Grants for the purchase of fixed assets are treated as deferred income and credited to the profit and loss over the estimated useful life of the relevant assets.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures and fittings | 25% per annum on cost
| Nursery and computer equipment | 33% per annum on cost
| Short leasehold property | 20% per annum on cost
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Pensions
| Company contributions to employee pension plans are expensed in the period to which they relate.
2 | Employees | 2024 |  | 2023
Number | Number
| Average number of employees in year, including directors | 35 |  | 39
3 | Tangible fixed assets
|  |  |  | Short leasehold property |  | Fixtures fittings and equipment |  | Total
£ | £ | £
| Cost
| At 1 January 2024 | 127,910 |  | 77,067 |  | 204,977
| Additions | - |  | 1,323 |  | 1,323
| Disposals | - |  | (28,271) |  | (28,271)
| At 31 December 2024 | 127,910 |  | 50,119 |  | 178,029
| Depreciation
| At 1 January 2024 | 109,099 |  | 72,216 |  | 181,315
| Charge for the year | 9,545 |  | 2,894 |  | 12,439
| On disposals | - |  | (28,271) |  | (28,271)
| At 31 December 2024 | 118,644 |  | 46,839 |  | 165,483
| Net book value
| At 31 December 2024 | 9,266 |  | 3,280 |  | 12,546
| At 31 December 2023 | 18,811 |  | 4,851 |  | 23,662
4 | Debtors | 2024 |  | 2023
£ | £
| Prepayments |  | 5,728 |  | 5,728
|  |  |  |  |  | 5,728 |  | 5,728
5 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Taxes and social security costs | 37,139 |  | 12,179
| Accruals and deferred income | 30,432 |  | 29,112
| Other creditors | 52,805 |  | 56,310
|  |  |  |  |  | 120,376 |  | 97,601
6 | Controlling party
| The company is controlled by H Bhaiyat by virtue of her 100% shareholding.
7 | Other information
| Hill Top Daycare Nursery Limited is a private company limited by shares and incorporated in England. Its registered office is 6 Ottaway Street, Hackney, London, E5 8PX.

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