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Registered number: 03261877
Brock House Nursery School Limited
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03261877
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 961,128 1,077,526
961,129 1,077,527
CURRENT ASSETS
Debtors 6 3,399 7,678
Cash at bank and in hand 813,944 656,033
817,343 663,711
Creditors: Amounts Falling Due Within One Year 7 (91,529 ) (125,772 )
NET CURRENT ASSETS (LIABILITIES) 725,814 537,939
TOTAL ASSETS LESS CURRENT LIABILITIES 1,686,943 1,615,466
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (101,995 ) (98,908 )
NET ASSETS 1,584,948 1,516,558
CAPITAL AND RESERVES
Called up share capital 9 102 102
Profit and Loss Account 1,584,846 1,516,456
SHAREHOLDERS' FUNDS 1,584,948 1,516,558
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Keith Hudson
Director
17/11/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brock House Nursery School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03261877 . The registered office is Brock House, 6 Lemsford Road, St Albans, Hertfordshire, AL1 3PB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold -
Leasehold Over the term of the lease
Plant & Machinery 25% on reducing balance and 25% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 23)
25 23
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 1
As at 31 October 2025 1
Net Book Value
As at 31 October 2025 1
As at 1 November 2024 1
5. Tangible Assets
Land & Property
Freehold Leasehold Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2024 946,063 138,000 27,500 71,325
Additions 12,350 2,064 - 101
Disposals - (140,064 ) (27,500 ) -
As at 31 October 2025 958,413 - - 71,426
Depreciation
As at 1 November 2024 - 14,206 23,829 69,846
Provided during the period - 2,029 841 395
Disposals - (16,235 ) (24,670 ) -
As at 31 October 2025 - - - 70,241
Net Book Value
As at 31 October 2025 958,413 - - 1,185
As at 1 November 2024 946,063 123,794 3,671 1,479
Computer Equipment Total
£ £
Cost
As at 1 November 2024 14,226 1,197,114
Additions - 14,515
Disposals - (167,564 )
As at 31 October 2025 14,226 1,044,065
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 November 2024 11,707 119,588
Provided during the period 989 4,254
Disposals - (40,905 )
As at 31 October 2025 12,696 82,937
Net Book Value
As at 31 October 2025 1,530 961,128
As at 1 November 2024 2,519 1,077,526
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,911 3,988
Other debtors 488 3,690
3,399 7,678
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Bank loans and overdrafts 881 -
Corporation tax 65,634 77,912
Pension creditor 2,757 2,639
Credit Card 1,997 7,913
Deposits 8,900 15,400
Accruals and deferred income 10,178 21,742
Directors' loan accounts 1,182 165
91,529 125,772
8. Deferred Taxation
Taxation for the 2025 comprises current and deferred tax. Tax is recognised in the income statemen,  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. 
2025 2024
£ £
Other timing differences 101,995 98,908
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 102 102
Page 5