OAKMOUNT DAY NURSERY LTD - Filleted accounts

Registered number

14581283

OAKMOUNT DAY NURSERY LTD

Unaudited Filleted Accounts

31 March 2025

OAKMOUNT DAY NURSERY LTD
Registered number:		14581283
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		794,399			645,515

Current assets
Stocks		1,561			1,627
Debtors	4	45,665			48,879
Cash at bank and in hand		580,715			443,654
		627,941			494,160

Creditors: amounts falling due within one year	5	(138,835)			(58,552)

Net current assets			489,106			435,608

Total assets less current liabilities			1,283,505			1,081,123

Creditors: amounts falling due after more than one year	6		(412,698)			(423,249)



Net assets			870,807			657,874

Capital and reserves
Called up share capital			100			100
Share premium			591,527			591,527
Profit and loss account			279,180			66,247

Shareholders' funds			870,807			657,874

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R Tildsley
Director
Approved by the board on 1 September 2025

OAKMOUNT DAY NURSERY LTD
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	Not written down
	Leasehold land and buildings	Not written down
	Plant and machinery	20% straight line
	Fixtures, fittings, tools and equipment	20% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			47		38


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	526,681		162,291		688,972
	Additions	145,935		29,697		175,632
	At 31 March 2025	672,616		191,988		864,604

	Depreciation
	At 1 April 2024	-		43,457		43,457
	Charge for the year	-		26,748		26,748
	At 31 March 2025	-		70,205		70,205

	Net book value
	At 31 March 2025	672,616		121,783		794,399
	At 31 March 2024	526,681		118,834		645,515


4	Debtors			2025		2024
£					£

	Trade debtors			42,894		44,580
	Other debtors			2,771		4,299
				45,665		48,879


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			37,113		18,961
	Taxation and social security costs			100,674		37,427
	Other creditors			1,048		2,164
				138,835		58,552


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Other creditors			412,698		423,249


7	Other information

	OAKMOUNT DAY NURSERY LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Kellet Lane
	Bamber Bridge
	Preston
	PR5 6AN