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Registered number: 11038446
MLA Nursery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11038446
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 1
Tangible Assets 5 709,128 720,078
709,128 720,079
CURRENT ASSETS
Debtors 6 23,773 2,048
Cash at bank and in hand 177,194 211,193
200,967 213,241
Creditors: Amounts Falling Due Within One Year 7 (284,650 ) (333,297 )
NET CURRENT ASSETS (LIABILITIES) (83,683 ) (120,056 )
TOTAL ASSETS LESS CURRENT LIABILITIES 625,445 600,023
Creditors: Amounts Falling Due After More Than One Year 8 (92,959 ) (149,189 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,242 ) (2,036 )
NET ASSETS 530,244 448,798
CAPITAL AND RESERVES
Called up share capital 10 20 20
Profit and Loss Account 530,224 448,778
SHAREHOLDERS' FUNDS 530,244 448,798
Page 1
Page 2
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Mary Langford-Archer
Director
24 September 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
MLA Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11038446 . The registered office is Brookfield Day Nursery , Garthmyl, Montgomery, Powys, SY15 6RS.

The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover is recognised as the company becomes entitled to the consideration received.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Freehold 2% straight line
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% straight line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 37)
35 37
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 196,151
As at 31 March 2025 196,151
Amortisation
As at 1 April 2024 196,150
Provided during the period 1
As at 31 March 2025 196,151
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 1
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 806,924 15,599 12,882 546 835,951
Additions 4,425 - 2,303 1,608 8,336
As at 31 March 2025 811,349 15,599 15,185 2,154 844,287
Depreciation
As at 1 April 2024 94,992 11,428 9,021 432 115,873
Provided during the period 16,198 1,042 1,541 505 19,286
As at 31 March 2025 111,190 12,470 10,562 937 135,159
Net Book Value
As at 31 March 2025 700,159 3,129 4,623 1,217 709,128
As at 1 April 2024 711,932 4,171 3,861 114 720,078
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6. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 18,773 2,048
Other debtors 5,000 -
23,773 2,048
7. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 1,031 3,220
Bank loans and overdrafts 27,013 23,812
Other creditors 196,505 247,355
Taxation and social security 60,101 58,910
284,650 333,297
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Bank loans >1 Year 72,164 113,079
Other creditors 20,795 36,110
92,959 149,189
9. Secured Creditors
Of the creditors falling within and after one year the following amounts are secured by way of a fixed charge against the property to which the borrowings relate:
2025 2024
as restated
£ £
Bank loans and overdrafts 87,510 112,729
10. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 20 20
11. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. Included within other creditors at the balance sheet date are unpaid contributions of £1,614 (2024: £2,467) due to the fund.
12. Related Party Transactions
Included within other creditors is a balance of £164,859 (2024: £206,325) owed to the directors. No interest has been charged on this amount and there were no conditions attached.
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