The Grange Day Nursery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06996968

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		53,566		33,378

			53,566		33,378
CURRENT ASSETS
Debtors	5	56,795		46,681
Cash at bank and in hand		20,588		10,182

		77,383		56,863
Creditors: Amounts Falling Due Within One Year	6	(46,766 )		(46,436 )

NET CURRENT ASSETS (LIABILITIES)			30,617		10,427

TOTAL ASSETS LESS CURRENT LIABILITIES			84,183		43,805

Creditors: Amounts Falling Due After More Than One Year	7		(62,443 )		(45,438 )

NET ASSETS/(LIABILITIES)			21,740		(1,633 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			21,640		(1,733 )

SHAREHOLDERS' FUNDS			21,740		(1,633)

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The Grange Day Nursery Limited

Balance Sheet (continued)

As At 31 December 2024

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Louise Drewett

Director

22/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Grange Day Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06996968 . The registered office is Royston Park Pavilion, Royston Avenue, Sutton, Surrey, SM1 3PS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2023: 18)

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The Grange Day Nursery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2024	35,387	32,824	36,294	104,505
Additions	2,762	49,129	-	51,891
Disposals	-	(32,824 )	-	(32,824 )

As at 31 December 2024	38,149	49,129	36,294	123,572

Depreciation
As at 1 January 2024	20,506	18,976	31,645	71,127
Provided during the period	4,411	12,282	1,162	17,855
Disposals	-	(18,976 )	-	(18,976 )

As at 31 December 2024	24,917	12,282	32,807	70,006

Net Book Value
As at 31 December 2024	13,232	36,847	3,487	53,566

As at 1 January 2024	14,881	13,848	4,649	33,378

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	19,220	16,148
Other debtors	37,575	30,533

	56,795	46,681

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	5,839	3,385
Trade creditors	1,380	3,519
Bank loans and overdrafts	5,582	5,000
Other creditors	1,850	5,292
Taxation and social security	32,115	29,240

	46,766	46,436

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	36,461	13,355
Bank loans	25,982	32,083

	62,443	45,438

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The Grange Day Nursery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,839	3,385
Later than one year and not later than five years	36,461	13,355

	42,300	16,740

	42,300	16,740

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mrs Louise Drewett	24,892	2,295	-	-	27,187

The above loan is unsecured, interest at HMRC beneficial loan rate 2.5% was charged and the loan is repayable on demand.

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