Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 13 2024-07-01 false ABC 12 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06927166 2024-07-01 2025-06-30 06927166 2023-07-01 2024-06-30 06927166 2025-06-30 06927166 2024-06-30 06927166 2023-07-01 06927166 c:Director1 2024-07-01 2025-06-30 06927166 d:OfficeEquipment 2024-07-01 2025-06-30 06927166 d:OfficeEquipment 2025-06-30 06927166 d:OfficeEquipment 2024-06-30 06927166 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06927166 d:Goodwill 2025-06-30 06927166 d:Goodwill 2024-06-30 06927166 d:CurrentFinancialInstruments 2025-06-30 06927166 d:CurrentFinancialInstruments 2024-06-30 06927166 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 06927166 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 06927166 d:ShareCapital 2025-06-30 06927166 d:ShareCapital 2024-06-30 06927166 d:RetainedEarningsAccumulatedLosses 2025-06-30 06927166 d:RetainedEarningsAccumulatedLosses 2024-06-30 06927166 c:FRS102 2024-07-01 2025-06-30 06927166 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06927166 c:FullAccounts 2024-07-01 2025-06-30 06927166 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06927166 d:WithinOneYear 2025-06-30 06927166 d:WithinOneYear 2024-06-30 06927166 d:BetweenOneFiveYears 2025-06-30 06927166 d:BetweenOneFiveYears 2024-06-30 06927166 d:MoreThanFiveYears 2025-06-30 06927166 d:MoreThanFiveYears 2024-06-30 06927166 2 2024-07-01 2025-06-30 06927166 d:AcceleratedTaxDepreciationDeferredTax 2025-06-30 06927166 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 06927166 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 06927166 THE MEADOWS PRE-SCHOOL NURSERY LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
THE MEADOWS PRE-SCHOOL NURSERY LIMITED REGISTERED NUMBER: 06927166 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | -
Tangible assets | 5 |  | - |  | 158
|  |  | - |  | 158
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2,426 |  | 2,097 |
Cash at bank and in hand |  | 48,548 |  | 24,284 |
|  | 50,974 |  | 26,381 |
Creditors: amounts falling due within one year | 7 | (23,766) |  | (15,013) |
Net current assets |  |  | 27,208 |  | 11,368
Total assets less current liabilities |  |  | 27,208 |  | 11,526
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | - |  | (40)
Net assets |  |  | 27,208 |  | 11,486
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 20 |  | 20
Profit and loss account |  |  | 27,188 |  | 11,466
|  |  | 27,208 |  | 11,486
Page 1
THE MEADOWS PRE-SCHOOL NURSERY LIMITED REGISTERED NUMBER: 06927166 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 September 2025.
Mrs C Loveday
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
THE MEADOWS PRE-SCHOOL NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
The Meadows Pre-School Nursery Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Meadows Pre-School Nursery Limited, Ross Close, Saffron Walden, Essex, CB11 4DU. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, provided on the following annual basis:
|  |  |  | Furniture and equipment | - | 15% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of income and retained earnings. Page 3
THE MEADOWS PRE-SCHOOL NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | Creditors
Short term creditors are measured at the transaction price.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.10 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.11 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
THE MEADOWS PRE-SCHOOL NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.12 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 13 (2024 - 12).
Page 5
THE MEADOWS PRE-SCHOOL NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 July 2024 | 30,294
| At 30 June 2025 | 30,294
| Amortisation |
| At 1 July 2024 | 30,294
| At 30 June 2025 | 30,294
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | -
Page 6
THE MEADOWS PRE-SCHOOL NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Furniture & equipment
|  | £
| Cost |
| At 1 July 2024 | 29,145
| At 30 June 2025 | 29,145
| Depreciation |
| At 1 July 2024 | 28,987
| Charge for the year on owned assets | 158
| At 30 June 2025 | 29,145
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | 158
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 20 | 20
| Prepayments | 2,406 | 2,077
|  | 2,426 | 2,097
Page 7
THE MEADOWS PRE-SCHOOL NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 6,061 | 2,964
| Other taxation and social security | 3,215 | 2,823
| Other creditors | 8,000 | 3,500
| Accruals | 6,490 | 5,726
|  | 23,766 | 15,013
8. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (40) | (119)
| Credited to profit or loss | 40 | 79
| At end of year | - | (40)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | - | 40
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £5,413 (2024 - £3,584). There were no amounts outstanding at the year end. Page 8
THE MEADOWS PRE-SCHOOL NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Commitments under operating leases
| At 30 June 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 11,500 | 10,000
| Later than 1 year and not later than 5 years | 46,000 | 40,000
| Later than 5 years | 57,500 | 60,000
|  | 115,000 | 110,000
Page 9