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REGISTERED NUMBER: 11840709 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2025

FOR

HUCKNALL DAY NURSERY HOLDINGS LIMITED

HUCKNALL DAY NURSERY HOLDINGS LIMITED (REGISTERED NUMBER: 11840709)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


HUCKNALL DAY NURSERY HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28TH FEBRUARY 2025







DIRECTORS: P Woodman
Mrs L Woodman





REGISTERED OFFICE: 100 Nottingham Road
Hucknall
Nottinghamshire
NG15 7QE





REGISTERED NUMBER: 11840709 (England and Wales)





ACCOUNTANTS: Howards Limited
Chartered Certified Accountants
Newport House
Newport Road
Stafford
Staffordshire
ST16 1DA

HUCKNALL DAY NURSERY HOLDINGS LIMITED (REGISTERED NUMBER: 11840709)

STATEMENT OF FINANCIAL POSITION
28TH FEBRUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 5 735,521 728,974
Investments 6 100 100
735,621 729,074

CURRENT ASSETS
Debtors 7 6,880 127,146
Prepayments and accrued income 7,190 7,645
Cash at bank 396,030 184,689
410,100 319,480
CREDITORS
Amounts falling due within one year 8 64,194 67,477
NET CURRENT ASSETS 345,906 252,003
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,081,527

981,077

CREDITORS
Amounts falling due after more than one
year

9

(941,718

)

(938,697

)

ACCRUALS AND DEFERRED INCOME (1,470 ) (1,394 )
NET ASSETS 138,339 40,986

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 138,239 40,886
SHAREHOLDERS' FUNDS 138,339 40,986

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2025 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.

HUCKNALL DAY NURSERY HOLDINGS LIMITED (REGISTERED NUMBER: 11840709)

STATEMENT OF FINANCIAL POSITION - continued
28TH FEBRUARY 2025


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 3rd April 2025 and were signed on its behalf by:




Mrs L Woodman - Director



P Woodman - Director


HUCKNALL DAY NURSERY HOLDINGS LIMITED (REGISTERED NUMBER: 11840709)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2025

1. STATUTORY INFORMATION

Hucknall Day Nursery Holdings 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.

Hucknall Day Nursery Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05163815 and the registered office address is Newport House, Newport Road, Stafford, Staffordshire, ST16 1DA.

The principal activity of the company is that of a holding company.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Functional currency
The financial statements are prepared in sterling (£) which is the functional currency of the company.

Related party exemption
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.

Significant judgements and estimates
In determining and applying accounting policies, judgement is often required in respect of items where the choice of specific policy, accounting estimate or assumption to be followed could materially affect the reported results or net asset position of the company; it may later be determined that a different choice would have been more appropriate. Management considers that certain accounting estimates and assumptions relating to revenue, taxation, tangible fixed assets, provisions and contingent liabilities and accruals are its critical accounting estimates.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

HUCKNALL DAY NURSERY HOLDINGS LIMITED (REGISTERED NUMBER: 11840709)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2025

3. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Provisions
Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

Impairement of non-financial assets
At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

Inventories are also assessed for impairment at each reporting date. The carrying amount of each item of inventory, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of inventory or group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

HUCKNALL DAY NURSERY HOLDINGS LIMITED (REGISTERED NUMBER: 11840709)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2025

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st March 2024 600,000 225,619 825,619
Additions - 61,305 61,305
Disposals - (47,238 ) (47,238 )
At 28th February 2025 600,000 239,686 839,686
DEPRECIATION
At 1st March 2024 - 96,645 96,645
Charge for year - 36,075 36,075
Eliminated on disposal - (28,555 ) (28,555 )
At 28th February 2025 - 104,165 104,165
NET BOOK VALUE
At 28th February 2025 600,000 135,521 735,521
At 29th February 2024 600,000 128,974 728,974

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st March 2024
and 28th February 2025 100
NET BOOK VALUE
At 28th February 2025 100
At 29th February 2024 100

7. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Other debtors 6,880 44,912

Amounts falling due after more than one year:
Other debtors - 82,234

Aggregate amounts 6,880 127,146

HUCKNALL DAY NURSERY HOLDINGS LIMITED (REGISTERED NUMBER: 11840709)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 46,543 45,166
Hire purchase contracts 7,319 6,673
Other creditors 10,332 15,638
64,194 67,477

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 634,453 680,996
Hire purchase contracts 90,057 67,955
Other creditors 217,208 189,746
941,718 938,697

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 433,602 486,186