Natures Nursery (Royton) Limited - Abbreviated accounts 16.1
Natures Nursery (Royton) Limited - Abbreviated accounts 16.1
| REGISTERED NUMBER: |
| ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2015 |
| FOR |
| NATURES NURSERY (ROYTON) LIMITED |
| NATURES NURSERY (ROYTON) LIMITED (REGISTERED NUMBER: 05478677) |
| CONTENTS OF THE ABBREVIATED ACCOUNTS |
| FOR THE YEAR ENDED 31 AUGUST 2015 |
| Page |
| Company Information | 1 |
| Abbreviated Balance Sheet | 2 |
| Notes to the Abbreviated Accounts | 3 |
| Chartered Accountants' Report | 5 |
| NATURES NURSERY (ROYTON) LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 AUGUST 2015 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants and Chartered Tax Advisers |
| NATURES NURSERY (ROYTON) LIMITED (REGISTERED NUMBER: 05478677) |
| ABBREVIATED BALANCE SHEET |
| 31 AUGUST 2015 |
| 31.8.15 | 31.8.14 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 2 |
| Tangible assets | 3 |
| CURRENT ASSETS |
| Debtors |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 4 |
| Profit and loss account |
| SHAREHOLDERS' FUNDS |
| 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. |
| The financial statements were approved by the Board of Directors on |
| NATURES NURSERY (ROYTON) LIMITED (REGISTERED NUMBER: 05478677) |
| NOTES TO THE ABBREVIATED ACCOUNTS |
| FOR THE YEAR ENDED 31 AUGUST 2015 |
| 1. | ACCOUNTING POLICIES |
| Accounting convention |
| The financial statements have been prepared under the historical cost convention and in accordance with the |
| Financial Reporting Standard for Smaller Entities (effective April 2008). |
| Turnover |
| Turnover represents amounts receivable for the provision of childcare services and is recognised as services for |
| childcare are rendered. |
| Goodwill |
| Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of |
| identifiable assets and liabilities. |
| Amortisation is provided at rates calculated to write off the cost less estimated residual value of each asset on a |
| straight-line basis over its estimated useful life. Amortisation is taken to the profit and loss account over a period |
| of ten years. |
| Goodwill impairment reviews are undertaken annually or more frequently if events or changes in circumstances |
| indicate a potential impairment. Any impairment is recognised immediately as an expense and is not |
| subsequently reversed. |
| Tangible fixed assets |
| Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off |
| the cost less estimated residual value of each asset over it's expected useful life, as follows: |
| Plant and machinery -15% reducing balance, per annum |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the |
| balance sheet date. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the |
| period of the lease. |
| 2. | INTANGIBLE FIXED ASSETS |
| Total |
| £ |
| COST |
| At 1 September 2014 |
| and 31 August 2015 |
| AMORTISATION |
| At 1 September 2014 |
| Amortisation for year |
| At 31 August 2015 |
| NET BOOK VALUE |
| At 31 August 2015 |
| At 31 August 2014 |
| NATURES NURSERY (ROYTON) LIMITED (REGISTERED NUMBER: 05478677) |
| NOTES TO THE ABBREVIATED ACCOUNTS - continued |
| FOR THE YEAR ENDED 31 AUGUST 2015 |
| 3. | TANGIBLE FIXED ASSETS |
| Total |
| £ |
| COST |
| At 1 September 2014 |
| and 31 August 2015 |
| DEPRECIATION |
| At 1 September 2014 |
| Charge for year |
| At 31 August 2015 |
| NET BOOK VALUE |
| At 31 August 2015 |
| At 31 August 2014 |
| 4. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.8.15 | 31.8.14 |
| value: | £ | £ |
| Ordinary A | £1 |
| 5. | ULTIMATE PARENT COMPANY |
| CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS |
| ON THE UNAUDITED FINANCIAL STATEMENTS OF |
| NATURES NURSERY (ROYTON) LIMITED |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual |
| unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to four) |
| have been prepared. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the |
| financial statements of Natures Nursery (Royton) Limited for the year ended 31 August 2015 which comprise the Profit |
| and Loss Account, the 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook. |
| This report is made solely to the Board of Directors of Natures Nursery (Royton) Limited, 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 Natures Nursery (Royton) Limited and state those matters that we have agreed to state to the Board of Directors of Natures Nursery (Royton) Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. 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 Natures Nursery (Royton) Limited 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 profit of Natures Nursery (Royton) Limited. You consider that Natures Nursery (Royton) Limited 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 Natures Nursery (Royton) Limited. 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. |
| Chartered Accountants and Chartered Tax Advisers |
| 6 May 2016 |