REGISTERED NUMBER: 05049663 (England and Wales)

KALGARTH GRANGE NURSERY SCHOOL LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs S J Jones

REGISTERED OFFICE:

232 Hall Street

Warrington

Cheshire

WA1 2BW

REGISTERED NUMBER:

05049663 (England and Wales)

AUDITORS:

Murray Smith LLP

Chartered Accountants

Statutory Auditors

Darland House

44 Winnington Hill

Northwich

Cheshire

CW8 1AU

FIXED ASSETS

Tangible assets

4

3,422

5,659

CURRENT ASSETS

Debtors

5

347,770

278,903

Cash at bank and in hand

77,744

37,313

425,514

316,216

CREDITORS

Amounts falling due within one year

6

198,718

117,728

NET CURRENT ASSETS

226,796

198,488

TOTAL ASSETS LESS CURRENT LIABILITIES

230,218

204,147

CREDITORS

Amounts falling due after more than one year

7

(11,218

)

(21,218

)

PROVISIONS FOR LIABILITIES

(856

)

(1,415

)

NET ASSETS

218,144

181,514

CAPITAL AND RESERVES

Called up share capital

9

100

100

Profit and loss account

218,044

181,414

SHAREHOLDERS' FUNDS

218,144

181,514

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 26 September 2025 and were signed by:

Mrs S J Jones - Director

1.	STATUTORY INFORMATION

Kalgarth Grange Nursery School 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on cost

Financial instruments

Basic financial assets and liabilities are initially recognised at the transaction price unless the arrangement constitutes a financing transaction where the transaction is measured at the present value of the future payments discounted at a market rate of interest.

Such assets and liabilities are subsequently carried at amortised cost using the effective interest method.

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 or loss.

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.

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 31 (2023 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

property

£

COST

At 1 January 2024

and 31 December 2024

51,627

DEPRECIATION

At 1 January 2024

45,968

Charge for year

2,237

At 31 December 2024

48,205

NET BOOK VALUE

At 31 December 2024

3,422

At 31 December 2023

5,659

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

4,344

7,338

Amounts owed by group undertakings

333,675

264,648

Prepayments

9,751

6,917

347,770

278,903

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

29,115

20,857

Corporation tax

62,039

50,109

Social security and other taxes

8,722

4,621

Accruals and deferred income

88,842

32,141

198,718

117,728

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans due in 1 to 5 years

11,218

21,218

8.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

21,218

31,218

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Steven Williams (Senior Statutory Auditor)

for and on behalf of Murray Smith LLP

11.	CONTINGENT LIABILITIES

The company has guaranteed the bank borrowings of Evolution Care Property Ltd, which amounted to £406,903 at the year end (2023: £462,240). This cross guarantee is secured by a debenture creating a fixed and floating charge over the assets of the company.

12.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Helium Miracle 157 Limited. The registered office and principal place of business of the parent company is 232 Hall Street, Warrington, Cheshire, WA1 2BW.