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REGISTERED NUMBER: 06694252 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Nina's Nursery (Davenport) Limited

Nina's Nursery (Davenport) Limited (Registered number: 06694252)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Nina's Nursery (Davenport) Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mrs N S Stones
Mr M A Stones





REGISTERED OFFICE: 56 Devonshire Park Road
Stockport
Cheshire
SK2 6JW





REGISTERED NUMBER: 06694252 (England and Wales)





ACCOUNTANTS: Crowther Chartered Accountants
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ

Nina's Nursery (Davenport) Limited (Registered number: 06694252)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 85,584 92,168
Tangible assets 5 1,910 2,253
87,494 94,421

CURRENT ASSETS
Debtors 6 256,179 373,084
Cash at bank 26,807 8,300
282,986 381,384
CREDITORS
Amounts falling due within one year 7 338,236 437,466
NET CURRENT LIABILITIES (55,250 ) (56,082 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,244

38,339

CREDITORS
Amounts falling due after more than one
year

8

(32,446

)

(37,907

)

PROVISIONS FOR LIABILITIES (288 ) (332 )
NET (LIABILITIES)/ASSETS (490 ) 100

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (590 ) -
SHAREHOLDERS' FUNDS (490 ) 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

Nina's Nursery (Davenport) Limited (Registered number: 06694252)

Balance Sheet - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 and authorised for issue on 4 March 2025 and were signed on its behalf by:





Mrs N S Stones - Director


Nina's Nursery (Davenport) Limited (Registered number: 06694252)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Nina's Nursery (Davenport) 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 2017, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Nina's Nursery (Davenport) Limited (Registered number: 06694252)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 23 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 October 2023
and 30 September 2024 131,670
AMORTISATION
At 1 October 2023 39,502
Amortisation for year 6,584
At 30 September 2024 46,086
NET BOOK VALUE
At 30 September 2024 85,584
At 30 September 2023 92,168

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£ £ £
COST
At 1 October 2023
and 30 September 2024 17,440 1,049 18,489
DEPRECIATION
At 1 October 2023 15,362 874 16,236
Charge for year 317 26 343
At 30 September 2024 15,679 900 16,579
NET BOOK VALUE
At 30 September 2024 1,761 149 1,910
At 30 September 2023 2,078 175 2,253

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Trade debtors 8,246 11,928
Amounts owed by group undertakings 247,096 359,009
Other debtors - 1,172
Prepayments 837 975
256,179 373,084

Nina's Nursery (Davenport) Limited (Registered number: 06694252)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Bank loans and overdrafts (see note 9) 6,960 5,556
Trade creditors 4,032 4,239
Amounts owed to group undertakings 259,803 404,964
Tax 13,184 -
Social security and other tax 6,741 6,831
Pension fund 1,804 1,215
Credit card 3,105 1,817
Accrued expenses 42,607 12,844
338,236 437,466

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£ £
Bank loans (see note 9) 32,446 37,907

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,606 15,685

9. LOANS

An analysis of the maturity of loans is given below:

30.9.24 30.9.23
£ £
Amounts falling due within one year or on demand:
Bank loans 6,960 5,556

Amounts falling due between two and five years:
Bank loans - 2-5 years 27,840 22,222

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,606 15,685

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the balance sheet date, the company owed £5,200 (2023 - £5,200) to N&M Facility Management Ltd. The directors in Nina's Nursery (Davenport) Ltd are also the same in N&M Facility Management Ltd.

Nina's Nursery (Davenport) Limited (Registered number: 06694252)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

11. ULTIMATE CONTROLLING PARTY

The controlling party is MAMA Holdings Ltd.

The ultimate controlling party is Mrs N S Stones.