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REGISTERED NUMBER: 07788704 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

BROOK HOUSE NURSERY LTD

BROOK HOUSE NURSERY LTD (Registered number: 07788704)






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


BROOK HOUSE NURSERY LTD

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mrs L Snelling
Mr A C Snelling
Mr N D Snelling





REGISTERED OFFICE: 6 GROUND FLOOR
220 THE VALE
LONDON
NW11 8SR





REGISTERED NUMBER: 07788704 (England and Wales)






BROOK HOUSE NURSERY LTD (Registered number: 07788704)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 57,273 41,290

CURRENT ASSETS
Debtors 6 5,369 507,454
Prepayments and accrued income 13,389 13,819
Cash at bank and in hand 157,335 22,319
176,093 543,592
CREDITORS
Amounts falling due within one year 7 111,200 322,269
NET CURRENT ASSETS 64,893 221,323
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,166

262,613

CREDITORS
Amounts falling due after more than one
year

8

(11,667

)

(21,667

)

PROVISIONS FOR LIABILITIES 9 (10,476 ) (10,476 )
NET ASSETS 100,023 230,470

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 99,923 230,370
SHAREHOLDERS' FUNDS 100,023 230,470

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.

BROOK HOUSE NURSERY LTD (Registered number: 07788704)

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 2 June 2025 and were signed on its behalf by:





Mrs L Snelling - Director


BROOK HOUSE NURSERY LTD (Registered number: 07788704)

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

1. STATUTORY INFORMATION

Brook House Nursery Limited is a private company limited by shares and incorporated in England and Wales. The company's registered office is 6 Ground Floor, 220 The Vale, London NW11 8SR.

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 and in accordance with applicable accounting standards.

The financial statements are prepared in UK Sterling Pounds, which is the functional currency of the entity.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for the provision of childcare for children aged between 6 months to 5 years. Revenue is recognised once the childcare has been provided to the customer.

Tangible fixed assets
Tangible fixed assets are initially recognised at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value. over the useful economic life of that asset as follows:

Fixtures and fittings - 25% on reducing balance
Computer equipments - 33% on reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. prior impairments are also reviewed for possible reversal at each reporting date.

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.


BROOK HOUSE NURSERY LTD (Registered number: 07788704)

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

3. ACCOUNTING POLICIES - continued
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.

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.

Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 14 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2023 227,364 2,238 229,602
Additions 34,845 319 35,164
At 30 September 2024 262,209 2,557 264,766
DEPRECIATION
At 1 October 2023 186,604 1,708 188,312
Charge for year 18,901 280 19,181
At 30 September 2024 205,505 1,988 207,493
NET BOOK VALUE
At 30 September 2024 56,704 569 57,273
At 30 September 2023 40,760 530 41,290

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Amounts owed by participating interests - 507,454
Other debtors 5,369 -
5,369 507,454

BROOK HOUSE NURSERY LTD (Registered number: 07788704)

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 15,916 10,000
Payments on account 26,000 22,750
Trade creditors 44,293 23,847
Tax 5,691 3,678
Social security and other taxes 5,273 5,251
Other creditors 1,455 1,435
Directors' current accounts - 251,604
Accruals and deferred income 7,659 1,004
Accrued expenses 4,913 2,700
111,200 322,269

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans - 1-2 years 11,667 -
Bank loans - 2-5 years - 21,667
11,667 21,667

9. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax
Accelerated capital allowances 10,476 10,476

Deferred
tax
£   
Balance at 1 October 2023 10,476
Balance at 30 September 2024 10,476

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100

BROOK HOUSE NURSERY LTD (Registered number: 07788704)

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

11. RESERVES
Retained
earnings
£   

At 1 October 2023 230,370
Deficit for the year (120,847 )
Dividends (9,600 )
At 30 September 2024 99,923

12. PENSION COMMITMENTS

The company operates a defined contribution scheme for the directors and employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £1,455 (2023 - £1,435) were due to the fund. They are included in other creditors.

13. RELATED PARTY DISCLOSURES

In the opinion of the directors, Mr A C Snelling and Mr N D Snelling control the company in concert.

During the year, repayments of £251,604 were made to the directors( 2023: £0.00). At the year end, a balance of £0( 2023: £251,604) was due to the directors. .

No further transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102 Section 1A.