Playplus Kindergarten Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 02461923 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2018

for

Playplus Kindergarten Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

N M Mcintosh

J S Mcintosh

SECRETARY:

P Johnson

REGISTERED OFFICE:

16 Manor Road

Tring

Hertfordshire

HP23 5DA

REGISTERED NUMBER:

02461923 (England and Wales)

ACCOUNTANTS:

Haines Watts

4 Claridge Court

Lower Kings Road

Berkhamsted

Hertfordshire

HP4 2AF

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 Playplus Kindergarten Limited for the year ended 31 August 2018

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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Playplus Kindergarten 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 Playplus Kindergarten Limited and state those matters that we have agreed to state to the Board of Directors of Playplus Kindergarten Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Playplus Kindergarten Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Playplus Kindergarten 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 Playplus Kindergarten Limited. You consider that Playplus Kindergarten 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 Playplus Kindergarten 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.

Haines Watts

4 Claridge Court

Lower Kings Road

Berkhamsted

Hertfordshire

HP4 2AF

21 May 2019

FIXED ASSETS

Intangible assets

4

7,194

14,389

Tangible assets

5

7,291

8,343

14,485

22,732

CURRENT ASSETS

Debtors

6

5,127

5,058

Cash at bank

120,241

105,647

125,368

110,705

CREDITORS

Amounts falling due within one year

7

12,494

9,033

NET CURRENT ASSETS

112,874

101,672

TOTAL ASSETS LESS CURRENT LIABILITIES

127,359

124,404

CAPITAL AND RESERVES

Called up share capital

60

60

Retained earnings

127,299

124,344

SHAREHOLDERS' FUNDS

127,359

124,404

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2018 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 May 2019 and were signed on its behalf by:

J S Mcintosh - Director

1.	STATUTORY INFORMATION

Playplus Kindergarten 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 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Land and buildings

-

at varying rates on cost

Plant and machinery etc

-

25% on cost

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 23 (2017 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2017

and 31 August 2018

21,583

AMORTISATION

At 1 September 2017

7,194

Charge for year

7,195

At 31 August 2018

14,389

NET BOOK VALUE

At 31 August 2018

7,194

At 31 August 2017

14,389

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2017

140,937

28,608

169,545

Additions

-

3,748

3,748

Disposals

-

(5,268

)

(5,268

)

At 31 August 2018

140,937

27,088

168,025

DEPRECIATION

At 1 September 2017

138,934

22,268

161,202

Charge for year

2,001

2,799

4,800

Eliminated on disposal

-

(5,268

)

(5,268

)

At 31 August 2018

140,935

19,799

160,734

NET BOOK VALUE

At 31 August 2018

2

7,289

7,291

At 31 August 2017

2,003

6,340

8,343

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.18

31.8.17

£

£

Trade debtors

2,044

2,391

Other debtors

3,083

2,667

5,127

5,058

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.18

31.8.17

£

£

Taxation and social security

6,057

2,688

Other creditors

6,437

6,345

12,494

9,033