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Registration number: 05886893

Elmdon Day Nursery (UK) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2025

Elmdon Day Nursery (UK) Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 7

Elmdon Day Nursery (UK) Limited

(Registration number: 05886893)
Balance Sheet as at 31 January 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 62,955 | 24,435
Current assets |  |  |
Debtors | 5 | 43,194 | 51,593
Cash at bank and in hand |  | 539,805 | 391,749
|  | 582,999 | 443,342
Creditors: Amounts falling due within one year | 6 | (85,720) | (49,979)
Net current assets |  | 497,279 | 393,363
Total assets less current liabilities |  | 560,234 | 417,798
Creditors: Amounts falling due after more than one year | 6 | (10,124) | (18,225)
Provisions for liabilities |  | (11,923) | -
Net assets |  | 538,187 | 399,573
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | 538,186 | 399,572
Shareholders' funds |  | 538,187 | 399,573

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 October 2025

......................................... T S Deol Director

Elmdon Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2353 Coventry Road
Sheldon
Birmingham
B26 3PN

These financial statements were authorised for issue by the director on 8 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Having considered all available information about the future, which is at least, but is not limited to, 12 months from the date when these financial statements are authorised for issue, management have concluded that it is appropriate to prepare these financial statements on a going concern basis.

Judgements

Preparation of the financial statements requires management to make significant judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the change takes place if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Elmdon Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Improvements to leasehold premises | 10% per annum on cost
Fixtures and fittings | 20% per annum on cost
Motor vehicles | 25% per annum on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Elmdon Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Elmdon Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company under contracts of service (including the director) during the year, was 28 (2024: 28).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 February 2024 | 75,597 | 71,660 | - | 147,257
Additions | - | 8,848 | 48,380 | 57,228
At 31 January 2025 | 75,597 | 80,508 | 48,380 | 204,485
Depreciation
At 1 February 2024 | 57,992 | 64,830 | - | 122,822
Charge for the year | 2,575 | 4,023 | 12,110 | 18,708
At 31 January 2025 | 60,567 | 68,853 | 12,110 | 141,530
Carrying amount
At 31 January 2025 | 15,030 | 11,655 | 36,270 | 62,955
At 31 January 2024 | 17,605 | 6,830 | - | 24,435

The net book value of land and buildings above represents £15,030 (2024 - £17,605) in respect of improvements to short leasehold land and buildings.

5 | Debtors

| Note | 2025 £ | 2024 £
Prepayments |  | 4,250 | 4,250
Other debtors | 10 | 38,944 | 47,343
|  | 43,194 | 51,593

Elmdon Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 7,875 | 7,777
Taxation and social security |  | 57,653 | 38,759
Accruals and deferred income |  | 1,400 | 800
Other creditors |  | 18,792 | 2,643
|  | 85,720 | 49,979

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 10,124 | 18,225

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 10,124 | 18,225

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 7,875 | 7,777

Elmdon Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

9 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £60,000.00 (2024 - £60,000.00) per ordinary share |  | 60,000 |  | 60,000

10 | Related party transactions

Director's remuneration

During the year the number of directors who were receiving benefits and share incentives was as follows:

| 2025 No. | 2024 No.
Accruing benefits under money purchase pension scheme | 1 | 1

Loans to related parties

At the end of the reporting period, loans totalling £38,944 (2024: £47,342) were owed by companies controlled by members of the Director’s immediate family. Of these loans, £18,944 (2024: £27,342) is unsecured, subject to interest at 2.5% per annum, and is being repaid by monthly instalments over five years. The remaining £20,0000 (2024: £20,000) is secured by a fixed charge, interest-free, and is to be repaid by monthly instalments over three years.