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REGISTERED NUMBER: 05095125 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Discovery Nursery Limited

Discovery Nursery Limited (Registered number: 05095125)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Discovery Nursery Limited

Company Information
for the Year Ended 30 April 2025







DIRECTORS: B Mack
Mrs A Mack





SECRETARY: Mrs A Mack





REGISTERED OFFICE: Discovery Nursery
Buckland House
Crabble Hill
Dover
Kent
CT17 0RX





REGISTERED NUMBER: 05095125 (England and Wales)





ACCOUNTANTS: Susan King FCA
115 London Road
Temple Ewell
Dover
Kent
CT16 3BY

Discovery Nursery Limited (Registered number: 05095125)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 76,936 93,644

CURRENT ASSETS
Debtors 5 16,429 15,635
Cash at bank 265,858 119,671
282,287 135,306
CREDITORS
Amounts falling due within one year 6 145,724 107,162
NET CURRENT ASSETS 136,563 28,144
TOTAL ASSETS LESS CURRENT
LIABILITIES

213,499

121,788

CREDITORS
Amounts falling due after more than one
year

7

10,908

18,630
NET ASSETS 202,591 103,158

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 202,589 103,156
SHAREHOLDERS' FUNDS 202,591 103,158

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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.

Discovery Nursery Limited (Registered number: 05095125)

Balance Sheet - continued
30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2025 and were signed on its behalf by:




Mrs A Mack - Director



B Mack - Director


Discovery Nursery Limited (Registered number: 05095125)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Discovery Nursery 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Discovery Nursery Limited (Registered number: 05095125)

Notes to the Financial Statements - continued
for the Year Ended 30 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 year was 26 (2024 - 24 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short and
leasehold fittings Totals
£    £    £   
COST
At 1 May 2024
and 30 April 2025 10,102 177,011 187,113
DEPRECIATION
At 1 May 2024 - 93,469 93,469
Charge for year - 16,708 16,708
At 30 April 2025 - 110,177 110,177
NET BOOK VALUE
At 30 April 2025 10,102 66,834 76,936
At 30 April 2024 10,102 83,542 93,644

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Other debtors - 451
Prepayments and accrued income 16,429 15,184
16,429 15,635

Discovery Nursery Limited (Registered number: 05095125)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Bank loans and overdrafts 7,721 6,927
Tax 53,724 23,512
Social security and other taxes 135 2,482
Other creditors 901 674
Accruals and deferred income 83,243 73,567
145,724 107,162

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.25 30.4.24
£    £   
Bank loans - 1-2 years 10,908 6,927
Bank loans - 2-5 years - 11,703
10,908 18,630

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.25 30.4.24
value: £    £   
2 Ordinary £1 2 2

9. RESERVES
Retained
earnings
£   

At 1 May 2024 103,156
Profit for the year 146,451
Dividends (47,018 )
At 30 April 2025 202,589