REGISTERED NUMBER: 04789089 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2013

FOR

LITTLE ACORNS CHILDREN'S DAY NURSERY

LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTORS:

D Byford

S A Byford

SECRETARY:

D Byford

REGISTERED OFFICE:

The Oaks Centre

Stocks Lane

Penketh

Warrington

WA5 2QS

REGISTERED NUMBER:

04789089 (England and Wales)

ACCOUNTANTS:

C A Hunter & Partners

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

FIXED ASSETS

Tangible assets

2

10,189

9,926

CURRENT ASSETS

Debtors

47,046

66,354

Cash at bank and in hand

94,917

21,024

141,963

87,378

CREDITORS

Amounts falling due within one year

34,311

23,765

NET CURRENT ASSETS

107,652

63,613

TOTAL ASSETS LESS CURRENT LIABILITIES

117,841

73,539

PROVISIONS FOR LIABILITIES

1,823

1,723

NET ASSETS

116,018

71,816

CAPITAL AND RESERVES

Called up share capital

3

100

100

Profit and loss account

115,918

71,716

SHAREHOLDERS' FUNDS

116,018

71,816

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2013.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2013 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 18 December 2013 and were signed on its behalf by:

D Byford - Director

S A Byford - Director

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 April 2008).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

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

Improvements to property

-

in accordance with the property

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2012

28,565

Additions

3,660

At 31 March 2013

32,225

DEPRECIATION

At 1 April 2012

18,639

Charge for year

3,397

At 31 March 2013

22,036

NET BOOK VALUE

At 31 March 2013

10,189

At 31 March 2012

9,926

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.13

31.3.12

value:

£

£

100

Ordinary

£1

100

100

4.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2013 and

31 March 2012:

31.3.13

31.3.12

£

£

D Byford and S A Byford

Balance outstanding at start of year

59,618

21,813

Amounts advanced

40,887

59,805

Amounts repaid

(60,000

)

(22,000

)

Balance outstanding at end of year

40,505

59,618