Lilliput Day Nursery Ltd - Abbreviated accounts 16.3
Lilliput Day Nursery Ltd - Abbreviated accounts 16.3
| REGISTERED NUMBER: |
| Abbreviated Unaudited Accounts for the Year Ended 30 April 2016 |
| for |
| Lilliput Day Nursery Ltd |
| Lilliput Day Nursery Ltd (Registered number: 02894803) |
| Contents of the Abbreviated Accounts |
| for the Year Ended 30 April 2016 |
| Page |
| Company Information | 1 |
| Abbreviated Balance Sheet | 2 |
| Notes to the Abbreviated Accounts | 4 |
| Chartered Certified Accountants' Report | 6 |
| Lilliput Day Nursery Ltd |
| Company Information |
| for the Year Ended 30 April 2016 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Lilliput Day Nursery Ltd (Registered number: 02894803) |
| Abbreviated Balance Sheet |
| 30 April 2016 |
| 30.4.16 | 30.4.15 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 2 |
| CURRENT ASSETS |
| Debtors |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 3 |
| Capital redemption reserve |
| 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. |
| Lilliput Day Nursery Ltd (Registered number: 02894803) |
| Abbreviated Balance Sheet - continued |
| 30 April 2016 |
| The financial statements were approved by the Board of Directors on |
| Lilliput Day Nursery Ltd (Registered number: 02894803) |
| Notes to the Abbreviated Accounts |
| for the Year Ended 30 April 2016 |
| 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 January 2015). |
| Turnover |
| Turnover represents net invoiced sales of goods, excluding value added tax. |
| Tangible fixed assets |
| Short leasehold | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| 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 |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held |
| under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases |
| are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to the profit and loss account over the relevant period. The |
| capital element of the future payments is treated as a liability. |
| 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 the profit and loss account in the period to which they relate. |
| Employer financed retirement benefits scheme |
| The Company has an employer financed retirement benefits scheme ("The Scheme") for the benefit of its |
| officers, employees and their wider families. The Scheme consisted of 2 employee benefit trusts called The |
| Lilliput Day Nursery Ltd Employer Financed Retirement Benefits Scheme and The Lilliput Day Nursery Ltd |
| Employer Financed Retirement Benefits Scheme No2. |
| In accordance with UITF abstract 32 "Employee Benefit Trusts and other intermediate payment arrangements" |
| the Company does not include the assets and liabilities of The Scheme on its balance sheet to the extent that it |
| considers that it will not retain any economic benefit from the assets of The Scheme and will not have control of |
| the rights or other access to those present economic benefits." |
| Lilliput Day Nursery Ltd (Registered number: 02894803) |
| Notes to the Abbreviated Accounts - continued |
| for the Year Ended 30 April 2016 |
| 2. | TANGIBLE FIXED ASSETS |
| Total |
| £ |
| COST |
| At 1 May 2015 |
| Additions |
| At 30 April 2016 |
| DEPRECIATION |
| At 1 May 2015 |
| Charge for year |
| At 30 April 2016 |
| NET BOOK VALUE |
| At 30 April 2016 |
| At 30 April 2015 |
| 3. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 30.4.16 | 30.4.15 |
| value: | £ | £ |
| Ordinary | £1 |
| 4. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 30 April 2016 and |
| 30 April 2015: |
| 30.4.16 | 30.4.15 |
| £ | £ |
| Balance outstanding at start of year | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Balance outstanding at end of year |
| Balance outstanding at start of year | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Balance outstanding at end of year |
| Interest has been charged at HMRC's official rate on the overdrawn directors loan account balances. |
| Chartered Certified 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, from which the unaudited abbreviated accounts (set out on pages two to five) |
| 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 Lilliput Day Nursery Ltd for the year ended 30 April 2016 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 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 profit 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. |
| 19 January 2017 |