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REGISTERED NUMBER: 04590369 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

OLD MACDONALDS CHILDREN'S DAY CARE
NURSERY LTD

OLD MACDONALDS CHILDREN'S DAY CARE
NURSERY LTD (REGISTERED NUMBER: 04590369)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OLD MACDONALDS CHILDREN'S DAY CARE
NURSERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: Mrs E A Walker





SECRETARY: Mrs E A Walker





REGISTERED OFFICE: Manor House Farm
Lockington Road
Lund
Driffield
East Yorkshire
YO25 9TG





REGISTERED NUMBER: 04590369 (England and Wales)





ACCOUNTANTS: Jackson Robson Licence Limited
33-35 Exchange Street
Driffield
East Yorkshire
YO25 6LL

OLD MACDONALDS CHILDREN'S DAY CARE
NURSERY LTD (REGISTERED NUMBER: 04590369)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 6,405 3,340
6,405 3,340

CURRENT ASSETS
Debtors 6 282,145 157,431
Cash at bank and in hand 104,794 130,593
386,939 288,024
CREDITORS
Amounts falling due within one year 7 128,922 109,591
NET CURRENT ASSETS 258,017 178,433
TOTAL ASSETS LESS CURRENT
LIABILITIES

264,422

181,773

CREDITORS
Amounts falling due after more than one
year

8

2,492

12,940
NET ASSETS 261,930 168,833

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 261,880 168,783
SHAREHOLDERS' FUNDS 261,930 168,833

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

OLD MACDONALDS CHILDREN'S DAY CARE
NURSERY LTD (REGISTERED NUMBER: 04590369)

BALANCE SHEET - continued
31 MARCH 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 director and authorised for issue on 21 August 2025 and were signed by:





Mrs E A Walker - Director


OLD MACDONALDS CHILDREN'S DAY CARE
NURSERY LTD (REGISTERED NUMBER: 04590369)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Old Macdonalds Children's Day Care Nursery Ltd 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 represents the income received from the provision of childcare facilities.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, was amortised evenly over its estimated useful life of ten 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.
Improvements to property - 10% on reducing balance
Equipment - 25% on reducing balance
Play equipment & toys - 25% on reducing balance
Computer equipment - 25% 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.

OLD MACDONALDS CHILDREN'S DAY CARE
NURSERY LTD (REGISTERED NUMBER: 04590369)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 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 18 (2024 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 50,000
AMORTISATION
At 1 April 2024
and 31 March 2025 50,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Improvements Play
to equipment Computer
property Equipment & toys equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 1,385 10,013 1,104 1,998 14,500
Additions - 784 4,306 - 5,090
Disposals - (290 ) - - (290 )
At 31 March 2025 1,385 10,507 5,410 1,998 19,300
DEPRECIATION
At 1 April 2024 1,240 7,714 906 1,300 11,160
Charge for year 15 706 1,126 139 1,986
Eliminated on disposal - (251 ) - - (251 )
At 31 March 2025 1,255 8,169 2,032 1,439 12,895
NET BOOK VALUE
At 31 March 2025 130 2,338 3,378 559 6,405
At 31 March 2024 145 2,299 198 698 3,340

OLD MACDONALDS CHILDREN'S DAY CARE
NURSERY LTD (REGISTERED NUMBER: 04590369)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 6,014 11,948
Other debtors 276,131 145,483
282,145 157,431

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,020 9,560
Payments on account 1,400 53
Trade creditors 3,782 1,975
Taxation and social security 34,566 13,493
Other creditors 79,154 84,510
128,922 109,591

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 2,492 12,940

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs E A Walker.

The ultimate controlling party is Mrs E A Walker.