REGISTERED NUMBER: 06828393 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Big Adventures Children's Nursery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G I Donkin

Mrs A L Donkin

REGISTERED OFFICE:

43 Abbott Way

Whetstone

Leicester

Leicestershire

LE8 6RA

REGISTERED NUMBER:

06828393 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,345

14,796

11,345

14,796

CURRENT ASSETS

Debtors

6

11,942

29,335

Cash at bank

495,310

470,805

507,252

500,140

CREDITORS

Amounts falling due within one year

7

(80,576

)

(141,218

)

NET CURRENT ASSETS

426,676

358,922

TOTAL ASSETS LESS CURRENT LIABILITIES

438,021

373,718

PROVISIONS FOR LIABILITIES

(2,836

)

(3,699

)

NET ASSETS

435,185

370,019

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

435,183

370,017

SHAREHOLDERS' FUNDS

435,185

370,019

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

Mrs A L Donkin - Director

1.	STATUTORY INFORMATION

Big Adventures Children's 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009 and the further acquisition of a related business in 2012, are being amortised evenly over their estimated useful lives of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

15% on reducing balance

Fixtures and fittings

-

33% on reducing balance and 25% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 37 (2024 - 37 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2024

and 28 February 2025

89,999

AMORTISATION

At 1 March 2024

and 28 February 2025

89,999

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2024

18,971

112,065

16,780

5,395

153,211

Additions

-

-

-

598

598

At 28 February 2025

18,971

112,065

16,780

5,993

153,809

DEPRECIATION

At 1 March 2024

14,394

101,846

16,780

5,395

138,415

Charge for year

687

3,347

-

15

4,049

At 28 February 2025

15,081

105,193

16,780

5,410

142,464

NET BOOK VALUE

At 28 February 2025

3,890

6,872

-

583

11,345

At 29 February 2024

4,577

10,219

-

-

14,796

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

-

13,963

Other debtors

11,942

15,372

11,942

29,335

Other debtors includes prepayments of £5,490 (2024: £13,467).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Taxation and social security

65,641

55,658

Other creditors

14,935

85,560

80,576

141,218

Other creditors includes accruals and deferred income of £14,935 (2024: £14,690).

8.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £50,372 (2024: £75,559).