Heywood House Children's Nursery Limited 15158747 false 2023-09-23 2025-02-28 2025-02-28 The principal activity of the company is is that of pre-primary education and child daycare activities. Digita Accounts Production Advanced 6.30.9574.0 true true 15158747 2023-09-23 2025-02-28 15158747 2025-02-28 15158747 bus:OrdinaryShareClass1 2025-02-28 15158747 core:CurrentFinancialInstruments 2025-02-28 15158747 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 15158747 core:FurnitureFittings 2025-02-28 15158747 bus:SmallEntities 2023-09-23 2025-02-28 15158747 bus:AuditExemptWithAccountantsReport 2023-09-23 2025-02-28 15158747 bus:FilletedAccounts 2023-09-23 2025-02-28 15158747 bus:SmallCompaniesRegimeForAccounts 2023-09-23 2025-02-28 15158747 bus:RegisteredOffice 2023-09-23 2025-02-28 15158747 bus:Director1 2023-09-23 2025-02-28 15158747 bus:Director2 2023-09-23 2025-02-28 15158747 bus:Director3 2023-09-23 2025-02-28 15158747 bus:Director4 2023-09-23 2025-02-28 15158747 bus:Director5 2023-09-23 2025-02-28 15158747 bus:OrdinaryShareClass1 2023-09-23 2025-02-28 15158747 bus:PrivateLimitedCompanyLtd 2023-09-23 2025-02-28 15158747 core:FurnitureFittings 2023-09-23 2025-02-28 15158747 countries:AllCountries 2023-09-23 2025-02-28 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 15158747

Heywood House Children's Nursery Limited

Unaudited Filleted Financial Statements

for the Period from 23 September 2023 to 28 February 2025

 

Heywood House Children's Nursery Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Heywood House Children's Nursery Limited

Company Information

Directors

Mr Matthew Thomas Bell

Mr Simon James Hugh Bell

Mrs Janice Edwardene Bell

Mr Thomas Roger Hugh Bell

Mr James Edward Bell

Registered office

Norton Grange
Bunting Nook
Sheffield
South Yorkshire
S8 8JW

Accountants

Thorntons Accountants Limited
Chartered Certified Accountants
213 Derbyshire Lane
Norton Lees
Sheffield
South Yorkshire
S8 8SA

 

Heywood House Children's Nursery Limited

(Registration number: 15158747)
Balance Sheet as at 28 February 2025

Note

2025
£

Fixed assets

 

Tangible assets

4

4,141

Current assets

 

Debtors

5

8,072

Cash at bank and in hand

 

22,852

 

30,924

Creditors: Amounts falling due within one year

6

(88,137)

Net current liabilities

 

(57,213)

Total assets less current liabilities

 

(53,072)

Provisions for liabilities

(1,035)

Net liabilities

 

(54,107)

Capital and reserves

 

Called up share capital

7

200

Retained earnings

(54,307)

Shareholders' deficit

 

(54,107)

For the financial period ending 28 February 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 accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 June 2025 and signed on its behalf by:
 

 

Heywood House Children's Nursery Limited

(Registration number: 15158747)
Balance Sheet as at 28 February 2025

.........................................
Mr Matthew Thomas Bell
Director

 

Heywood House Children's Nursery Limited

Notes to the Unaudited Financial Statements for the Period from 23 September 2023 to 28 February 2025

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Norton Grange
Bunting Nook
Sheffield
South Yorkshire
S8 8JW

These financial statements were authorised for issue by the Board on 13 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Heywood House Children's Nursery Limited

Notes to the Unaudited Financial Statements for the Period from 23 September 2023 to 28 February 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture and fittings

25% on reducing balance method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Heywood House Children's Nursery Limited

Notes to the Unaudited Financial Statements for the Period from 23 September 2023 to 28 February 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 12.

 

Heywood House Children's Nursery Limited

Notes to the Unaudited Financial Statements for the Period from 23 September 2023 to 28 February 2025

4

Tangible assets

Fixtures and fittings
£

Total
£

Cost or valuation

Additions

5,521

5,521

At 28 February 2025

5,521

5,521

Depreciation

Charge for the period

1,380

1,380

At 28 February 2025

1,380

1,380

Carrying amount

At 28 February 2025

4,141

4,141

5

Debtors

2025
£

Trade debtors

7,302

Prepayments

770

8,072

6

Creditors

Creditors: amounts falling due within one year

2025
£

Due within one year

Trade creditors

436

Accruals and deferred income

37,048

Other creditors

50,653

88,137

 

Heywood House Children's Nursery Limited

Notes to the Unaudited Financial Statements for the Period from 23 September 2023 to 28 February 2025

7

Share capital

Allotted, called up and fully paid shares

2025

No.

£

Ordinary shares of £1 each

200

200