THE GOOSEBERRY BUSH DAY NURSERY LIMITED

THE GOOSEBERRY BUSH DAY NURSERY LIMITED - Company Information

2021-09-012022-08-312022-08-31false04786060THE GOOSEBERRY BUSH DAY NURSERY LIMITED2023-05-1796090iso4217:GBPxbrli:pure047860602021-09-01047860602022-08-31047860602021-09-012022-08-31047860602020-09-01047860602021-08-31047860602020-09-012021-08-3104786060bus:SmallEntities2021-09-012022-08-3104786060bus:AuditExempt-NoAccountantsReport2021-09-012022-08-3104786060bus:FullAccounts2021-09-012022-08-3104786060bus:PrivateLimitedCompanyLtd2021-09-012022-08-3104786060core:WithinOneYear2022-08-3104786060core:AfterOneYear2022-08-3104786060core:WithinOneYear2021-08-3104786060core:AfterOneYear2021-08-3104786060core:ShareCapital2022-08-3104786060core:SharePremium2022-08-3104786060core:RevaluationReserve2022-08-3104786060core:OtherReservesSubtotal2022-08-3104786060core:RetainedEarningsAccumulatedLosses2022-08-3104786060core:ShareCapital2021-08-3104786060core:SharePremium2021-08-3104786060core:RevaluationReserve2021-08-3104786060core:OtherReservesSubtotal2021-08-3104786060core:RetainedEarningsAccumulatedLosses2021-08-3104786060core:LandBuildings2022-08-3104786060core:PlantMachinery2022-08-3104786060core:Vehicles2022-08-3104786060core:FurnitureFittings2022-08-3104786060core:OfficeEquipment2022-08-3104786060core:NetGoodwill2022-08-3104786060core:IntangibleAssetsOtherThanGoodwill2022-08-3104786060core:ListedExchangeTraded2022-08-3104786060core:UnlistedNon-exchangeTraded2022-08-3104786060core:LandBuildings2021-08-3104786060core:PlantMachinery2021-08-3104786060core:Vehicles2021-08-3104786060core:FurnitureFittings2021-08-3104786060core:OfficeEquipment2021-08-3104786060core:NetGoodwill2021-08-3104786060core:IntangibleAssetsOtherThanGoodwill2021-08-3104786060core:ListedExchangeTraded2021-08-3104786060core:UnlistedNon-exchangeTraded2021-08-3104786060core:LandBuildings2021-09-012022-08-3104786060core:PlantMachinery2021-09-012022-08-3104786060core:Vehicles2021-09-012022-08-3104786060core:FurnitureFittings2021-09-012022-08-3104786060core:OfficeEquipment2021-09-012022-08-3104786060core:NetGoodwill2021-09-012022-08-3104786060core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3104786060core:ListedExchangeTraded2021-09-012022-08-3104786060core:UnlistedNon-exchangeTraded2021-09-012022-08-3104786060core:MoreThanFiveYears2021-09-012022-08-3104786060core:Non-currentFinancialInstruments2022-08-3104786060core:Non-currentFinancialInstruments2021-08-3104786060dpl:CostSales2021-09-012022-08-3104786060dpl:DistributionCosts2021-09-012022-08-3104786060dpl:AdministrativeExpenses2021-09-012022-08-3104786060core:LandBuildings2021-09-012022-08-3104786060core:PlantMachinery2021-09-012022-08-3104786060core:Vehicles2021-09-012022-08-3104786060core:FurnitureFittings2021-09-012022-08-3104786060core:OfficeEquipment2021-09-012022-08-3104786060core:NetGoodwill2021-09-012022-08-3104786060core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3104786060dpl:GroupUndertakings2021-09-012022-08-3104786060dpl:ParticipatingInterests2021-09-012022-08-3104786060dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3104786060core:ListedExchangeTraded2021-09-012022-08-3104786060dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3104786060core:UnlistedNon-exchangeTraded2021-09-012022-08-3104786060dpl:CostSales2020-09-012021-08-3104786060dpl:DistributionCosts2020-09-012021-08-3104786060dpl:AdministrativeExpenses2020-09-012021-08-3104786060core:LandBuildings2020-09-012021-08-3104786060core:PlantMachinery2020-09-012021-08-3104786060core:Vehicles2020-09-012021-08-3104786060core:FurnitureFittings2020-09-012021-08-3104786060core:OfficeEquipment2020-09-012021-08-3104786060core:NetGoodwill2020-09-012021-08-3104786060core:IntangibleAssetsOtherThanGoodwill2020-09-012021-08-3104786060dpl:GroupUndertakings2020-09-012021-08-3104786060dpl:ParticipatingInterests2020-09-012021-08-3104786060dpl:GroupUndertakingscore:ListedExchangeTraded2020-09-012021-08-3104786060core:ListedExchangeTraded2020-09-012021-08-3104786060dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-09-012021-08-3104786060core:UnlistedNon-exchangeTraded2020-09-012021-08-3104786060core:NetGoodwill2022-08-3104786060core:IntangibleAssetsOtherThanGoodwill2022-08-3104786060core:LandBuildings2022-08-3104786060core:PlantMachinery2022-08-3104786060core:Vehicles2022-08-3104786060core:FurnitureFittings2022-08-3104786060core:OfficeEquipment2022-08-3104786060core:AfterOneYear2022-08-3104786060core:WithinOneYear2022-08-3104786060core:ListedExchangeTraded2022-08-3104786060core:UnlistedNon-exchangeTraded2022-08-3104786060core:ShareCapital2022-08-3104786060core:SharePremium2022-08-3104786060core:RevaluationReserve2022-08-3104786060core:OtherReservesSubtotal2022-08-3104786060core:RetainedEarningsAccumulatedLosses2022-08-3104786060core:NetGoodwill2021-08-3104786060core:IntangibleAssetsOtherThanGoodwill2021-08-3104786060core:LandBuildings2021-08-3104786060core:PlantMachinery2021-08-3104786060core:Vehicles2021-08-3104786060core:FurnitureFittings2021-08-3104786060core:OfficeEquipment2021-08-3104786060core:AfterOneYear2021-08-3104786060core:WithinOneYear2021-08-3104786060core:Liste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Registered Number
04786060
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2022

THE GOOSEBERRY BUSH DAY NURSERY LIMITED

Company Information
for the year from 1 September 2021 to 31 August 2022


Directors	OWEN, Andrew Paul
	STRINGER, Claire Louise


Registered Address	Cotswold Business Park
	Kemble
	Cirencester
	GL7 6BQ


Registered Number	04786060 (England and Wales)

THE GOOSEBERRY BUSH DAY NURSERY LIMITED

Balance Sheet as at
31 August 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Intangible assets	5		-		667
Tangible assets	6		101,446		106,197
			101,446		106,864
Current assets
Debtors	7	59,219		12,019
Cash at bank and on hand		239,290		221,096
		298,509		233,115
Creditors amounts falling due within one year	8	(130,476)		(109,475)
Net current assets (liabilities)			168,033		123,640
Total assets less current liabilities			269,479		230,504
Provisions for liabilities	9		(23,897)		(20,306)
Net assets			245,582		210,198
Capital and reserves
Profit and loss account			245,582		210,198
Shareholders' funds			245,582		210,198

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 17 May 2023, and are signed on its behalf by:

OWEN, Andrew Paul
Director

STRINGER, Claire Louise
Director

Registered Company No. 04786060

THE GOOSEBERRY BUSH DAY NURSERY LIMITED

Notes to the Financial Statements
for the year ended 31 August 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	3

	Intangible assets policy
	Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: 33% straight line basis

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

4.	Employee information


		2022		2021
	Average number of employees during the year	30		29

5.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 September 21	6,000	6,000
At 31 August 22	6,000	6,000
Amortisation and impairment
At 01 September 21	5,333	5,333
Charge for year	667	667
At 31 August 22	6,000	6,000
Net book value
At 31 August 22	-	-
At 31 August 21	667	667

6.	Property, plant and equipment

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 September 21	-	14,568	96,099	41,741	13,790	166,198
Additions	5,860	3,276	-	6,385	7,056	22,577
Disposals	-	(720)	-	(599)	-	(1,319)
At 31 August 22	5,860	17,124	96,099	47,527	20,846	187,456
Depreciation and impairment
At 01 September 21	-	1,937	23,949	26,123	7,992	60,001
Charge for year	-	2,162	18,038	2,723	3,525	26,448
On disposals	-	(311)	-	(128)	-	(439)
At 31 August 22	-	3,788	41,987	28,718	11,517	86,010
Net book value
At 31 August 22	5,860	13,336	54,112	18,809	9,329	101,446
At 31 August 21	-	12,631	72,150	15,618	5,798	106,197

7.	Debtors

	2022	2021
	£	£
Trade debtors / trade receivables	29,259	-
Other debtors	126	-
Prepayments and accrued income	29,834	12,019
Total	59,219	12,019


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

8.	Creditors within one year

	2022	2021
	£	£
Trade creditors / trade payables	39,231	43,194
Taxation and social security	24,378	12,344
Other creditors	-	29,548
Accrued liabilities and deferred income	66,867	24,389
Total	130,476	109,475


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

9.	Provisions for liabilities

	2022	2021
	£	£
Net deferred tax liability (asset)	23,897	20,306
Total	23,897	20,306