Lilliput Day Nursery Ltd - Accounts to registrar (filleted) - small 23.2.5

Lilliput Day Nursery Ltd - Accounts to registrar (filleted) - small 23.2.5


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REGISTERED NUMBER: 02894803 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Lilliput Day Nursery Ltd

Lilliput Day Nursery Ltd (Registered number: 02894803)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 6

Lilliput Day Nursery Ltd

Company Information
for the Year Ended 30 April 2023







DIRECTORS: P A Graveling
Mrs SE Graveling
Mrs HJ Backus-Griffin





SECRETARY: Mrs SE Graveling





REGISTERED OFFICE: c/o Charnwood Accountants
The Point, Granite Way
Mountsorrel
Loughborough
Leicestershire
LE12 7TZ





REGISTERED NUMBER: 02894803 (England and Wales)





ACCOUNTANTS: Charnwood Accountants & Business Advisors LLP
The Point
Granite Way
Mountsorrel
Loughborough
Leicestershire
LE12 7TZ

Lilliput Day Nursery Ltd (Registered number: 02894803)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 36,789 34,030

CURRENT ASSETS
Debtors 5 18,283 14,486
Cash at bank and in hand 357,326 452,793
375,609 467,279
CREDITORS
Amounts falling due within one year 6 258,574 311,978
NET CURRENT ASSETS 117,035 155,301
TOTAL ASSETS LESS CURRENT
LIABILITIES

153,824

189,331

CREDITORS
Amounts falling due after more than one year 7 (18,903 ) (19,383 )

PROVISIONS FOR LIABILITIES (5,776 ) (4,902 )
NET ASSETS 129,145 165,046

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Capital redemption reserve 12,500 12,500
Retained earnings 106,645 142,546
129,145 165,046

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Lilliput Day Nursery Ltd (Registered number: 02894803)

Balance Sheet - continued
30 April 2023


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 Board of Directors and authorised for issue on 11 October 2023 and were signed on its behalf by:





P A Graveling - Director


Lilliput Day Nursery Ltd (Registered number: 02894803)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Lilliput Day Nursery Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year 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 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.

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 86 (2022 - 100 ) .

Lilliput Day Nursery Ltd (Registered number: 02894803)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2022 46,116 224,601 270,717
Additions - 10,213 10,213
At 30 April 2023 46,116 234,814 280,930
DEPRECIATION
At 1 May 2022 37,888 198,799 236,687
Charge for year 1,844 5,610 7,454
At 30 April 2023 39,732 204,409 244,141
NET BOOK VALUE
At 30 April 2023 6,384 30,405 36,789
At 30 April 2022 8,228 25,802 34,030

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Other debtors 18,283 14,486

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Payments on account 6,301 7,729
Trade creditors 5,009 5,211
Taxation and social security 31,207 44,567
Other creditors 216,057 254,471
258,574 311,978

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Payments on account 18,903 19,383

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Lilliput Day Nursery Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lilliput Day Nursery Ltd for the year ended 30 April 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Lilliput Day Nursery Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lilliput Day Nursery Ltd and state those matters that we have agreed to state to the Board of Directors of Lilliput Day Nursery Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lilliput Day Nursery Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Lilliput Day Nursery Ltd. You consider that Lilliput Day Nursery Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lilliput Day Nursery Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Charnwood Accountants & Business Advisors LLP
The Point
Granite Way
Mountsorrel
Loughborough
Leicestershire
LE12 7TZ


11 October 2023