Pump Farm Day Nursery Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07736660

PUMP FARM DAY NURSERY LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2025

PUMP FARM DAY NURSERY LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	–	14,582

Current assets

Debtors	6	155,322	156,691
Cash at bank and in hand		–	9,981
		---------	---------
		155,322	166,672

Creditors: amounts falling due within one year	7	( 155,320)	( 48,040)
		---------	---------
Net current assets		2	118,632
		----	---------
Total assets less current liabilities		2	133,214

Provisions	–	( 2,361)
	----	---------
Net assets	2	130,853
	----	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	–	130,851
	----	---------
Shareholder funds	2	130,853
	----	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

PUMP FARM DAY NURSERY LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 12 September 2025 , and are signed on behalf of the board by:

M Delicata

Director

Company registration number: 07736660

PUMP FARM DAY NURSERY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Courtyard, 9 Lincoln Road, Tuxford, Newark, Nottinghamshire, NG22 0HS, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Going concern

The company ceased to trade on 1 April 2025 when its trade and assets were hived up to its immediate parent company, Yellow Brick Road Daycare Limited.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	33% reducing balance
Plant and machinery	-	25% straight line
Motor vehicles	-	20% straight line

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 18 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2024	34,206	8,350	42,556
Disposals	( 34,206)	( 8,350)	( 42,556)
	--------	-------	--------
At 31 March 2025	–	–	–
	--------	-------	--------
Depreciation
At 1 April 2024	19,624	8,350	27,974
Disposals	( 19,624)	( 8,350)	( 27,974)
	--------	-------	--------
At 31 March 2025	–	–	–
	--------	-------	--------
Carrying amount
At 31 March 2025	–	–	–
	--------	-------	--------
At 31 March 2024	14,582	–	14,582
	--------	-------	--------

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	77,922	77,922
Other debtors	77,400	78,769
	---------	---------
	155,322	156,691
	---------	---------

Other debtors are related entities.

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	2,470
Amounts owed to group undertakings and undertakings in which the company has a participating interest	155,320	–
Corporation tax	–	9,814
Social security and other taxes	–	10,892
Other creditors	–	24,864
	---------	--------
	155,320	48,040
	---------	--------