Hill Top Daycare Nursery Limited

Registered number

04618686

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.