REGISTERED NUMBER: 15795273 (England and Wales)

HOPSCOTCH DAY NURSERIES (HILL HEAD)

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 22 JUNE 2024 TO 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss F J Derrick

SECRETARY:

I Thornley

REGISTERED OFFICE:

9 Fielder Drive

Fareham

Hampshire

PO14 1JE

REGISTERED NUMBER:

15795273 (England and Wales)

ACCOUNTANTS:

Hopper Williams & Bell Limited

Chartered Accountants

Highland House

Mayflower Close

Chandler's Ford

Eastleigh

Hampshire

SO53 4AR

FIXED ASSETS

Tangible assets

4

45,769

CURRENT ASSETS

Debtors

5

51,395

CREDITORS

Amounts falling due within one year

6

(123,932

)

NET CURRENT LIABILITIES

(72,537

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(26,768

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(26,868

)

(26,768

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 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.

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 director and authorised for issue on 1 September 2025 and were signed by:

Miss F J Derrick - Director

1.	STATUTORY INFORMATION

Hopscotch Day Nurseries (Hill Head) 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.

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary

amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Going concern

Hopscotch Day Nurseries Group Ltd, the company's parent, has confirmed its willingness to provide financial

support to the company if it may be required.

The Directors are satisfied that the company is a going concern for at least 12 months following the signing of these financial statements. Accordingly, the Directors have prepared these financial statements on this basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Straight line over 15 years

Improvements to property

-

25% Straight line

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.

Financial assets

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Short

Improvements

leasehold

to property

Totals

£

£

£

COST

Additions

20,236

26,236

46,472

At 31 December 2024

20,236

26,236

46,472

DEPRECIATION

Charge for period

562

141

703

At 31 December 2024

562

141

703

NET BOOK VALUE

At 31 December 2024

19,674

26,095

45,769

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

150

Other debtors

51,245

51,395

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

15,767

Amounts owed to group undertakings

99,702

Other creditors

8,463

123,932

7.	SECURED DEBTS

There is a fixed and floating charge with Santander over the company's current and future assets.

8.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had future commitments under operating leases which totalled £1,877,310.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss F J Derrick.

The ultimate parent undertaking to be Hopscotch Day Nurseries Group Ltd.

The registered office of Hopscotch Day Nurseries Group Ltd is:

9 Fielder Drive

Fareham

Hampshire

PO14 1JE