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COMPANY REGISTRATION NUMBER: 07258981
Manor House Nursery Group Ltd
Filleted Unaudited Financial Statements
31 March 2025
Manor House Nursery Group Ltd
Financial Statements
Year ended 31 March 2025
Contents
Page
Statement of financial position
1
Notes to the financial statements
3
Manor House Nursery Group Ltd
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible assets
5
1,108,004
848,004
Investments
6
25,292
25,390
------------
---------
1,133,296
873,394
Current assets
Debtors
7
47,794
Creditors: amounts falling due within one year
8
477,455
270,543
---------
---------
Net current liabilities
477,455
222,749
------------
---------
Total assets less current liabilities
655,841
650,645
Creditors: amounts falling due after more than one year
9
622,454
580,983
---------
---------
Net assets
33,387
69,662
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
33,287
69,562
--------
--------
Shareholders funds
33,387
69,662
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Manor House Nursery Group Ltd
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 9 May 2025 , and are signed on behalf of the board by:
S P Sheerin
Director
Company registration number: 07258981
Manor House Nursery Group Ltd
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Manor House, Hartsdown Park, Hartsdown Road, Margate, CT9 5QX, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have considered the position of the company and due to the continued support of shareholders they believe it is appropriate to continue to use the going concern basis for the preparation of the financial statements.
Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2, being the directors (2024: 2).
5. Tangible assets
Freehold property
£
Cost
At 1 April 2024
848,004
Additions
260,000
------------
At 31 March 2025
1,108,004
------------
Depreciation
At 1 April 2024 and 31 March 2025
------------
Carrying amount
At 31 March 2025
1,108,004
------------
At 31 March 2024
848,004
------------
No depreciation has been provided for Freehold Property.
6. Investments
Shares in group undertakings
£
Cost
At 1 April 2024
25,390
Other movements
( 98)
--------
At 31 March 2025
25,292
--------
Impairment
At 1 April 2024 and 31 March 2025
--------
Carrying amount
At 31 March 2025
25,292
--------
At 31 March 2024
25,390
--------
The investments relates to the 100% share capital of Manor House Kindergarten Ltd, 100% share capital of Manor House Forest School Limited, 100% share capital of Manor House Minster Nursery Ltd and 100% share capital of Manor House Nursery School Ltd.
7. Debtors
2025
2024
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
47,794
----
--------
8. Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
24,941
19,572
Amounts owed to group undertakings and undertakings in which the company has a participating interest
257,136
247,717
Corporation tax
4,109
Other creditors
191,269
3,254
---------
---------
477,455
270,543
---------
---------
Bank loans and overdrafts of £24,941 (2024: £19,572) are secured against the assets of the company.
9. Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
622,454
580,983
---------
---------
Bank loans and overdrafts of £622,454 (2024: £580,983) are secured against the assets of the company.
10. Related party transactions
At the year end the company owed the directors £188,799 (2024: £290).