Registration number: 12865113

Nurture Childcare Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Nurture Childcare Limited

Company Information

Directors

Mr M I Chaudry Mrs H A Latham

Registered office

11 Field Close Blythe Bridge Stoke-on-Trent Staffordshire ST11 9LD

Accountants

Howsons (Stoke) Limited Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Nurture Childcare Limited

(Registration number: 12865113)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	38,445	25,110
Current assets
Debtors	5	104,912	97,677
Cash at bank and in hand		99,564	37,983
		204,476	135,660
Creditors: Amounts falling due within one year	6	(107,789)	(122,855)
Net current assets		96,687	12,805
Total assets less current liabilities		135,132	37,915
Provisions for liabilities		(9,611)	(6,278)
Net assets		125,521	31,637
Capital and reserves
Called up share capital		100	100
Retained earnings		125,421	31,537
Shareholders' funds		125,521	31,637

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of Financial Reporting Standard 102 (FRS 102) Section 1A - small entities.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 September 2025 and signed on its behalf by:
 

Nurture Childcare Limited

(Registration number: 12865113)
Balance Sheet as at 31 December 2024

......................................... Mr M I Chaudry Director

Nurture Childcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
11 Field Close
Blythe Bridge
Stoke-on-Trent
Staffordshire
ST11 9LD

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Nurture Childcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	20% reducing balance
Computer equipment	33% reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, 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.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Nurture Childcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2023 - 21).

4	Tangible assets

	Fixtures and fittings  £	Computer equipment £	Total £
Cost or valuation
At 1 January 2024	43,623	4,868	48,491
Additions	22,946	-	22,946
At 31 December 2024	66,569	4,868	71,437
Depreciation
At 1 January 2024	19,977	3,404	23,381
Charge for the year	9,318	293	9,611
At 31 December 2024	29,295	3,697	32,992
Carrying amount
At 31 December 2024	37,274	1,171	38,445
At 31 December 2023	23,646	1,464	25,110

5

Debtors

	2024 £	2023 £
Trade debtors	11,186	4,970
Amounts owed by group undertakings and undertakings in which the company has a participating interest	90,051	90,051
Other debtors	3,675	2,656
	104,912	97,677

6

Creditors

	2024 £	2023 £
Due within one year
Amounts owed to group undertakings	120	120
Taxation and social security	58,399	14,374
Other creditors	49,270	108,361
	107,789	122,855

Nurture Childcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

7	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2024 £	2023 £
Not later than one year	40,000	40,000
Later than one year and not later than five years	50,000	81,624
	90,000	121,624

The amount of non-cancellable operating lease payments recognised as an expense during the year was £70,397 (2023 - £48,376).

8	Parent and ultimate parent undertaking

The company's immediate parent is Waterworld Leisure Group Limited, incorporated in England and Wales.

 The ultimate parent is M Investment Group, incorporated in England and Wales.

  A copy of the group financial statements are available upon request from Waterworld, Festival Way, Festival Park, Stoke on Trent, Staffordshire, ST1 5PU