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REGISTERED NUMBER: 11054720 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 4 APRIL 2025

FOR

COUNTRY DAY NURSERIES LIMITED

COUNTRY DAY NURSERIES LIMITED (REGISTERED NUMBER: 11054720)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 January 2025 to 4 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

COUNTRY DAY NURSERIES LIMITED

COMPANY INFORMATION
for the period 1 January 2025 to 4 April 2025







DIRECTORS: Ms S Blyth





REGISTERED OFFICE: Windsor House
Bayshill Road
Cheltenham
Gloucestershire
GL50 3AT





REGISTERED NUMBER: 11054720 (England and Wales)





ACCOUNTANTS: Durrants - Calleva
Accountants and Tax Advisors
4 Comet House
Calleva Park
Aldermaston
Berkshire
RG7 8JA

COUNTRY DAY NURSERIES LIMITED (REGISTERED NUMBER: 11054720)

BALANCE SHEET
4 April 2025

4/4/25 31/12/24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 249,463 252,060
Tangible assets 5 20,613 20,740
270,076 272,800

CURRENT ASSETS
Stocks - 5,000
Debtors 6 83,735 56,327
Cash at bank 92,907 23,725
176,642 85,052
CREDITORS
Amounts falling due within one year 7 143,888 104,790
NET CURRENT ASSETS/(LIABILITIES) 32,754 (19,738 )
TOTAL ASSETS LESS CURRENT LIABILITIES 302,830 253,062

CREDITORS
Amounts falling due after more than one
year

8

(54,656

)

(60,165

)

PROVISIONS FOR LIABILITIES (3,850 ) (3,954 )
NET ASSETS 244,324 188,943

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 244,322 188,941
244,324 188,943

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 4 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 4 April 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.

COUNTRY DAY NURSERIES LIMITED (REGISTERED NUMBER: 11054720)

BALANCE SHEET - continued
4 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2025 and were signed on its behalf by:





Ms S Blyth - Director


COUNTRY DAY NURSERIES LIMITED (REGISTERED NUMBER: 11054720)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 January 2025 to 4 April 2025

1. STATUTORY INFORMATION

Country Day Nurseries 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 five 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 etc - 10% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

COUNTRY DAY NURSERIES LIMITED (REGISTERED NUMBER: 11054720)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 January 2025 to 4 April 2025

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 27 (2024 - 31 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2025
and 4 April 2025 328,683
AMORTISATION
At 1 January 2025 76,623
Charge for period 2,597
At 4 April 2025 79,220
NET BOOK VALUE
At 4 April 2025 249,463
At 31 December 2024 252,060

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2025 4,921 25,351 30,272
Additions - 289 289
At 4 April 2025 4,921 25,640 30,561
DEPRECIATION
At 1 January 2025 - 9,532 9,532
Charge for period - 416 416
At 4 April 2025 - 9,948 9,948
NET BOOK VALUE
At 4 April 2025 4,921 15,692 20,613
At 31 December 2024 4,921 15,819 20,740

COUNTRY DAY NURSERIES LIMITED (REGISTERED NUMBER: 11054720)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 January 2025 to 4 April 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
4/4/25 31/12/24
£    £   
Other debtors 83,735 56,327

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
4/4/25 31/12/24
£    £   
Bank loans and overdrafts - 2,677
Trade creditors 9,787 2,696
Taxation and social security 83,962 78,412
Other creditors 50,139 21,005
143,888 104,790

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
4/4/25 31/12/24
£    £   
Bank loans 54,656 60,165

Amounts falling due in more than five years:

Repayable by instalments
EFG Loan > 5 41,545 44,504

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 4 April 2025 and the year ended 31 December 2024:

4/4/25 31/12/24
£    £   
Mrs L E Curcher
Balance outstanding at start of period 40,894 45,726
Amounts advanced 7,568 -
Amounts repaid - (4,832 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 48,462 40,894

COUNTRY DAY NURSERIES LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
COUNTRY DAY NURSERIES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 4 April 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Durrants - Calleva
Accountants and Tax Advisors
4 Comet House
Calleva Park
Aldermaston
Berkshire
RG7 8JA


Date: .............................................