THE GOOSEBERRY BUSH DAY NURSERY LIMITED

THE GOOSEBERRY BUSH DAY NURSERY LIMITED - Company Information

2022-09-012023-08-312023-08-31false04786060THE GOOSEBERRY BUSH DAY NURSERY LIMITED2023-11-06iso4217:GBPxbrli:pure047860602022-09-01047860602023-08-31047860602022-09-012023-08-31047860602021-09-01047860602022-08-31047860602021-09-012022-08-3104786060bus:SmallEntities2022-09-012023-08-3104786060bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3104786060bus:FullAccounts2022-09-012023-08-3104786060bus:PrivateLimitedCompanyLtd2022-09-012023-08-3104786060core:WithinOneYear2023-08-3104786060core:AfterOneYear2023-08-3104786060core:WithinOneYear2022-08-3104786060core:AfterOneYear2022-08-3104786060core:ShareCapital2023-08-3104786060core:SharePremium2023-08-3104786060core:RevaluationReserve2023-08-3104786060core:OtherReservesSubtotal2023-08-3104786060core:RetainedEarningsAccumulatedLosses2023-08-3104786060core:ShareCapital2022-08-3104786060core:SharePremium2022-08-3104786060core:RevaluationReserve2022-08-3104786060core:OtherReservesSubtotal2022-08-3104786060core:RetainedEarningsAccumulatedLosses2022-08-3104786060core:LandBuildings2023-08-3104786060core:PlantMachinery2023-08-3104786060core:Vehicles2023-08-3104786060core:FurnitureFittings2023-08-3104786060core:OfficeEquipment2023-08-3104786060core:NetGoodwill2023-08-3104786060core:IntangibleAssetsOtherThanGoodwill2023-08-3104786060core:ListedExchangeTraded2023-08-3104786060core:UnlistedNon-exchangeTraded2023-08-3104786060core: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:LandBuildings2022-09-012023-08-3104786060core:PlantMachinery2022-09-012023-08-3104786060core:Vehicles2022-09-012023-08-3104786060core:FurnitureFittings2022-09-012023-08-3104786060core:OfficeEquipment2022-09-012023-08-3104786060core:NetGoodwill2022-09-012023-08-3104786060core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3104786060core:ListedExchangeTraded2022-09-012023-08-3104786060core:UnlistedNon-exchangeTraded2022-09-012023-08-3104786060core:MoreThanFiveYears2022-09-012023-08-3104786060core:Non-currentFinancialInstruments2023-08-3104786060core:Non-currentFinancialInstruments2022-08-3104786060dpl:CostSales2022-09-012023-08-3104786060dpl:DistributionCosts2022-09-012023-08-3104786060core:LandBuildings2022-09-012023-08-3104786060core:PlantMachinery2022-09-012023-08-3104786060core:Vehicles2022-09-012023-08-3104786060core:FurnitureFittings2022-09-012023-08-3104786060core:OfficeEquipment2022-09-012023-08-3104786060dpl:AdministrativeExpenses2022-09-012023-08-3104786060core:NetGoodwill2022-09-012023-08-3104786060core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3104786060dpl:GroupUndertakings2022-09-012023-08-3104786060dpl:ParticipatingInterests2022-09-012023-08-3104786060dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3104786060core:ListedExchangeTraded2022-09-012023-08-3104786060dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3104786060core:UnlistedNon-exchangeTraded2022-09-012023-08-3104786060dpl:CostSales2021-09-012022-08-3104786060dpl:DistributionCosts2021-09-012022-08-3104786060core:LandBuildings2021-09-012022-08-3104786060core:PlantMachinery2021-09-012022-08-3104786060core:Vehicles2021-09-012022-08-3104786060core:FurnitureFittings2021-09-012022-08-3104786060core:OfficeEquipment2021-09-012022-08-3104786060dpl:AdministrativeExpenses2021-09-012022-08-3104786060core: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-exchangeTraded2021-09-012022-08-3104786060core:NetGoodwill2023-08-3104786060core:IntangibleAssetsOtherThanGoodwill2023-08-3104786060core:LandBuildings2023-08-3104786060core:PlantMachinery2023-08-3104786060core:Vehicles2023-08-3104786060core:FurnitureFittings2023-08-3104786060core:OfficeEquipment2023-08-3104786060core:AfterOneYear2023-08-3104786060core:WithinOneYear2023-08-3104786060core:ListedExchangeTraded2023-08-3104786060core:UnlistedNon-exchangeTraded2023-08-3104786060core:ShareCapital2023-08-3104786060core:SharePremium2023-08-3104786060core:RevaluationReserve2023-08-3104786060core:OtherReservesSubtotal2023-08-3104786060core:RetainedEarningsAccumulatedLosses2023-08-3104786060core: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:ListedExch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Registered Number
04786060
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

THE GOOSEBERRY BUSH DAY NURSERY LIMITED

Company Information
for the year from 1 September 2022 to 31 August 2023


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 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	7		147,100		101,446
			147,100		101,446
Current assets
Debtors	9	64,499		59,219
Cash at bank and on hand		258,853		239,290
		323,352		298,509
Creditors amounts falling due within one year	10	(133,270)		(130,476)
Net current assets (liabilities)			190,082		168,033
Total assets less current liabilities			337,182		269,479
Provisions for liabilities	11		(35,310)		(23,897)
Net assets			301,872		245,582
Capital and reserves
Called up share capital			99		99
Other reserves			1		1
Profit and loss account			301,772		245,482
Shareholders' funds			301,872		245,582

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 6 November 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 2023

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.	Principal activities
	The principal activity of the company during the year was that of a children's nursery.

4.	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)
Plant and machinery	15	-
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.

5.	Employee information


		2023		2022
	Average number of employees during the year	35		30

6.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 September 22	6,000	6,000
Disposals	(6,000)	(6,000)
Amortisation and impairment
At 01 September 22	6,000	6,000
On disposals	(6,000)	(6,000)
Net book value
At 31 August 23	-	-
At 31 August 22	-	-

7.	Property, plant and equipment

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 September 22	5,860	17,124	96,099	47,527	20,846	187,456
Additions	-	66,172	-	7,636	1,559	75,367
At 31 August 23	5,860	83,296	96,099	55,163	22,405	262,823
Depreciation and impairment
At 01 September 22	-	3,787	41,987	28,718	11,518	86,010
Charge for year	-	7,985	13,528	3,582	4,618	29,713
At 31 August 23	-	11,772	55,515	32,300	16,136	115,723
Net book value
At 31 August 23	5,860	71,524	40,584	22,863	6,269	147,100
At 31 August 22	5,860	13,337	54,112	18,809	9,328	101,446

8.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
STRINGER, Claire Louise	63	23,795	19,331	4,527
OWEN, Andrew Paul	63	23,795	19,331	4,527
	126	47,590	38,662	9,054

9.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	23,543	27,473
Other debtors	21,880	1,912
Prepayments and accrued income	19,076	29,834
Total	64,499	59,219


	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.

10.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	12,242	11,472
Taxation and social security	11,525	24,378
Other creditors	31,673	27,759
Accrued liabilities and deferred income	77,830	66,867
Total	133,270	130,476


	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.

11.	Provisions for liabilities

	2023	2022
	£	£
Net deferred tax liability (asset)	35,310	23,897
Total	35,310	23,897