Company registration number: 04105302
Unaudited financial statements
for the year ended 31 March 2025
for
Pendle Court Day Nursery Limited
Pages for filing with the Registrar
Company registration number: 04105302
Pendle Court Day Nursery Limited
Balance sheet
as at 31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Goodwill 4 2,051 8,192
Tangible assets 5 229,990 276,191
232,041 284,383
Current assets
Debtors 1,151,434 996,156
Cash at bank and in hand 324,531 137,997
1,475,965 1,134,153
Creditors: amounts falling due within one
year 		(305,758) (221,047)
Net current assets 1,170,207 913,106
Total assets less current liabilities 1,402,248 1,197,489
Creditors: Amounts falling due after more
than one year 		- (17,782)
Provisions for liabilities (55,423) (68,804)
NET ASSETS 1,346,825 1,110,903
Capital and reserves
Called up share capital 1 1
Profit and loss account 1,346,824 1,110,902
TOTAL EQUITY 1,346,825 1,110,903
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04105302
Pendle Court Day Nursery Limited
Balance sheet - continued
as at 31 March 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs L Wilkinson, Director
23 September 2025
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Pendle Court Day Nursery Limited
Notes to the financial statements
for the year ended 31 March 2025
1 Company information
Pendle Court Day Nursery Limited is a private company registered in England and Wales. Its registered number is 04105302. The company is limited by shares. Its registered office is Higham Hall Barn, Higham Hall Road, Burnley, Lancashire, BB12 9EU.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Goodwill
Goodwill is being amortised on the following basis: 5% straight line.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 10% reducing balance
Fixtures & fittings - 10% reducing balance
Motor vehicles - 25% reducing balance
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Pendle Court Day Nursery Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 47 (2024 - 43).
4 Goodwill
£
Cost
At 1 April 2024 122,827
At 31 March 2025 122,827
Amortisation
At 1 April 2024 114,635
Charge for year 6,141
At 31 March 2025 120,776
Net book value
At 31 March 2025 2,051
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Pendle Court Day Nursery Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
4 Goodwill - continued
At 31 March 2024 8,192
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 April 2024 631,498
Additions 12,314
At 31 March 2025 643,812
Depreciation
At 1 April 2024 355,307
Charge for year 58,515
At 31 March 2025 413,822
Net book value
At 31 March 2025 229,990
At 31 March 2024 276,191
6 Related party transactions
At 31 March 2025 the company was owed £1,140,460 by Pendle Court Nursery Holdings Limited (2024:£991,065) in respect of advances made. The loan is interest free and there are no terms for repayment.
7 Controlling party
The company is a wholly owned subsidiary undertaking of Pendle Court Day Nursery Holdings Limited, a company incorporated in England and Wales
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