1 April 2016 false No description of principal activity Taxfiler 2017.42.Web 4707859business:PrivateLimitedCompanyLtd2016-04-012017-03-31 47078592016-03-31 47078592016-04-012017-03-31 4707859business:AuditExempt-NoAccountantsReport2016-04-012017-03-31 4707859business:FullAccounts2016-04-012017-03-31 47078592017-03-31 4707859business:Director12016-04-012017-03-31 4707859business:Director22016-04-012017-03-31 4707859business:RegisteredOffice2016-04-012017-03-31 47078592016-03-31 4707859core:WithinOneYear2017-03-31 4707859core:WithinOneYear2016-03-31 4707859core:ShareCapital2017-03-31 4707859core:ShareCapital2016-03-31 4707859core:RetainedEarningsAccumulatedLosses2017-03-31 4707859core:RetainedEarningsAccumulatedLosses2016-03-31 4707859business:SmallEntities2016-04-012017-03-31 4707859countries:EnglandWales2016-04-012017-03-31 4707859core:PlantMachinery2016-04-012017-03-31 4707859core:Goodwill2016-03-31 4707859core:Goodwill2017-03-31 4707859core:LandBuildings2016-03-31 4707859core:PlantMachinery2016-03-31 4707859core:LandBuildings2016-04-012017-03-31 4707859core:LandBuildings2017-03-31 4707859core:PlantMachinery2017-03-31 4707859business:OrdinaryShareClass12016-04-012017-03-31 4707859business:OrdinaryShareClass12015-04-012016-03-31 4707859business:OrdinaryShareClass22016-04-012017-03-31 4707859business:OrdinaryShareClass22015-04-012016-03-31 4707859business:AllOrdinaryShares2016-04-012017-03-31 4707859business:AllOrdinaryShares2015-04-012016-03-31 47078592015-04-012016-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 4707859 (England and Wales)
Abacus Kindergarten Limited Unaudited accounts for the year ended 31 March 2017
Abacus Kindergarten Limited Unaudited accounts Contents
Page
- 2 -
Abacus Kindergarten Limited Company Information for the year ended 31 March 2017
Directors
Sharon Petgrave Ernest Petgrave
Company Number
4707859 (England and Wales)
Registered Office
41 Oldfields Road Sutton Surrey SM1 2NB
Accountants
Blythe & Co 41 Oldfields Road Sutton Surrey SM1 2NB
- 3 -
Abacus Kindergarten Limited Statement of financial position as at 31 March 2017
2017 
2016 
Notes
£ 
£ 
Fixed assets
Intangible assets
14,000 
14,000 
Tangible assets
535,800 
- 
549,800 
14,000 
Current assets
Debtors
- 
74,258 
Cash at bank and in hand
84,947 
168,587 
84,947 
242,845 
Creditors: amounts falling due within one year
(246,621)
(255,718)
Net current liabilities
(161,674)
(12,873)
Net assets
388,126 
1,127 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
387,926 
927 
Shareholders' funds
388,126 
1,127 
For the year ending 31 March 2017 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 11 December 2017.
Sharon Petgrave Director Company Registration No. 4707859
- 4 -
Abacus Kindergarten Limited Notes to the Accounts for the year ended 31 March 2017
1
Statutory information
Abacus Kindergarten Limited is a private company, limited by shares, registered in England and Wales, registration number 4707859. The registered office is 41 Oldfields Road, Sutton, Surrey, SM1 2NB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2017 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2015. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2016
14,000 
At 31 March 2017
14,000 
Amortisation
At 1 April 2016
- 
At 31 March 2017
- 
Net book value
At 31 March 2017
14,000 
At 31 March 2016
14,000 
- 5 -
Abacus Kindergarten Limited Notes to the Accounts for the year ended 31 March 2017
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2016
- 
21,793 
21,793 
Additions
535,800 
- 
535,800 
At 31 March 2017
535,800 
21,793 
557,593 
Depreciation
At 1 April 2016
- 
21,793 
21,793 
At 31 March 2017
- 
21,793 
21,793 
Net book value
At 31 March 2017
535,800 
- 
535,800 
6
Debtors
2017 
2016 
£ 
£ 
Other debtors
- 
74,258 
7
Creditors: amounts falling due within one year
2017 
2016 
£ 
£ 
Taxes and social security
243,621 
152,718 
Accruals
3,000 
103,000 
246,621 
255,718 
8
Share capital
2017 
2016 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
100 Ordinary B shares of £1 each
100 
100 
200 
200 
9
Average number of employees
During the year the average number of employees was 62 (2016: 57).
- 6 -