Yellow Dot (North Baddesley) Limited - Accounts to registrar - small 16.3

Yellow Dot (North Baddesley) Limited - Accounts to registrar - small 16.3


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Yellow Dot (North Baddesley) Limited

Unaudited Financial Statements

for the Year Ended

31 August 2016






Yellow Dot (North Baddesley) Limited (Registered number: 05468820)






Contents of the Financial Statements
for the Year Ended 31 August 2016




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Yellow Dot (North Baddesley) Limited

Company Information
for the Year Ended 31 August 2016







DIRECTORS: Mrs J E Dyke
T J Dyke





SECRETARY: T J Dyke





REGISTERED OFFICE: 91 Lakewood Road
Chandlers Ford
Eastleigh
Hampshire
SO53 5AD





REGISTERED NUMBER: 05468820 (England and Wales)





ACCOUNTANTS: David Tilsley Limited
91 Lakewood Road
Chandlers Ford
Eastleigh
Hampshire
SO53 5AD

Yellow Dot (North Baddesley) Limited (Registered number: 05468820)

Balance Sheet
31 August 2016

31.8.16 31.8.15
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,094 197,679

CURRENT ASSETS
Debtors 5 545,898 327,833
Cash at bank and in hand 11,992 12,332
557,890 340,165
CREDITORS
Amounts falling due within one year 6 54,989 39,417
NET CURRENT ASSETS 502,901 300,748
TOTAL ASSETS LESS CURRENT
LIABILITIES

530,995

498,427

PROVISIONS FOR LIABILITIES - 693
NET ASSETS 530,995 497,734

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 530,895 497,634
SHAREHOLDERS' FUNDS 530,995 497,734

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2016 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.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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 on 21 February 2017 and were signed on its behalf
by:



Mrs J E Dyke - Director


Yellow Dot (North Baddesley) Limited (Registered number: 05468820)

Notes to the Financial Statements
for the Year Ended 31 August 2016

1. STATUTORY INFORMATION

Yellow Dot (North Baddesley) Limited 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

This represents an early adoption of FRS 102 Section 1A.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party
transactions with wholly owned subsidiaries within the group.


Turnover
Turnover represents net invoiced fees, excluding value added tax along with the Early Years Education Funding
that parents receive towards their childcare costs from local authorities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Government funding and assistance
Early Years Education Funding is received to allow parents of 3 and 4 year olds and some disadvantaged 2 year
olds to access 15 free childcare hours per week. This funding is received directly from the local authority and is
included in turnover in the period to which the funding relates.

Funding to provide milk to the children under a government initiative is set against catering costs in the period it
relates. Funding received for special educational needs, staff training etc is included in other operating income in
the period to which it relates.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.

Pension costs
The company operates a defined contribution pension scheme for eligible staff and additionally contributes to
other compliant personal pension schemes for staff and directors. Contributions payable to pension schemes are
charged to the profit and loss account in the period to which they relate.

Leasing
Operating lease rentals are charged to the profit & loss account as they are incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2015 - 35 ) .

Yellow Dot (North Baddesley) Limited (Registered number: 05468820)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2016

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2015 187,833 106,557 294,390
Additions 661 21,825 22,486
Disposals (188,494 ) (19,314 ) (207,808 )
At 31 August 2016 - 109,068 109,068
DEPRECIATION
At 1 September 2015 23,809 72,902 96,711
Charge for year - 17,729 17,729
Eliminated on disposal (23,809 ) (9,657 ) (33,466 )
At 31 August 2016 - 80,974 80,974
NET BOOK VALUE
At 31 August 2016 - 28,094 28,094
At 31 August 2015 164,024 33,655 197,679

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.16 31.8.15
£    £   
Trade debtors 102 1,689
Amounts owed by group undertakings 526,245 304,343
Other debtors 19,551 21,801
545,898 327,833

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.16 31.8.15
£    £   
Trade creditors 10,619 12,330
Taxation and social security 34,770 11,272
Other creditors 9,600 15,815
54,989 39,417

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.8.16 31.8.15
£    £   
In more than five years 3,058 43,792

Yellow Dot (North Baddesley) Limited (Registered number: 05468820)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2016

8. RESERVES
Retained
earnings
£   

At 1 September 2015 497,634
Profit for the year 107,370
Dividends (74,109 )
At 31 August 2016 530,895

9. PARENT UNDERTAKING

The company is a wholly owned subsidiary of Yellow Dot Group Ltd, which prepares consolidated accounts that
include the results of this company. The registered office of Yellow Dot Group Ltd is 91 Lakewood Road,
Chandlers Ford, Eastleigh, SO53 5AD.

10. FIRST YEAR ADOPTION

The changes in accounting policies under FRS102 have been considered and determined only to relate to the
staff holiday pay position. As this was found not to have a material impact on the company's prior or current
year results a prior year adjustment is not necessary.