REGISTERED NUMBER: 14594271 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Davyhulme Road Private Day Nursery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H L Conway

REGISTERED OFFICE:

23a High Street

Weaverham

Northwich

CW8 3HA

REGISTERED NUMBER:

14594271 (England and Wales)

ACCOUNTANTS:

Boardman Conway

23A High Street

Weaverham

Northwich

Cheshire

CW8 3HA

FIXED ASSETS

Tangible assets

4

622,155

639,296

CURRENT ASSETS

Debtors

5

-

967

Cash at bank

67,211

10,772

67,211

11,739

CREDITORS

Amounts falling due within one year

6

252,352

115,773

NET CURRENT LIABILITIES

(185,141

)

(104,034

)

TOTAL ASSETS LESS CURRENT LIABILITIES

437,014

535,262

CREDITORS

Amounts falling due after more than one year

7

441,000

585,000

NET LIABILITIES

(3,986

)

(49,738

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(3,988

)

(49,740

)

(3,986

)

(49,738

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 30 September 2025 and were signed by:

H L Conway - Director

1.	STATUTORY INFORMATION

Davyhulme Road Private Day Nursery 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.

Freehold property

-

2% straight line

Fixtures and fittings

-

25% straight line

Depreciation will be charged for the first time in 2024 when the business is operational.

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 12 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 January 2024

598,742

40,554

639,296

Additions

-

3,962

3,962

At 31 December 2024

598,742

44,516

643,258

DEPRECIATION

Charge for year

9,974

11,129

21,103

At 31 December 2024

9,974

11,129

21,103

NET BOOK VALUE

At 31 December 2024

588,768

33,387

622,155

At 31 December 2023

598,742

40,554

639,296

Included in cost of land and buildings is freehold land of £ 100,000 (2023 - £ 100,000 ) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Prepayments

-

967

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts (see note 8)

14,000

7,000

Social security and other taxes

3,216

-

Directors' current accounts

225,211

97,964

Accruals and deferred income

9,925

10,809

252,352

115,773

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans (see note 8)

441,000

455,000

Other loans (see note 8)

-

130,000

441,000

585,000

31.12.24

31.12.23

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

-

130,000

Repayable by instalments

Bank loans more 5 yr by instal

349,000

379,000

8.

LOANS

An analysis of the maturity of loans is given below:

31.12.24

31.12.23

£

£

Amounts falling due within one year or on demand:

Bank loans

14,000

7,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

17,000

14,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

75,000

62,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

-

130,000

Repayable by instalments

Bank loans more 5 yr by instal

349,000

379,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Bank loans

455,000

462,000