2024-03-01 2025-02-28 2025-02-28 false 08395442 SNOWDROP COTTAGE DAY NURSERY LIMITED 2025-11-14 88910 false iso4217:GBP xbrli:pure 08395442 2024-02-29 08395442 2025-02-28 08395442 2024-03-01 2025-02-28 08395442 2023-02-28 08395442 2024-02-29 08395442 2023-03-01 2024-02-29 08395442 bus:SmallEntities 2024-03-01 2025-02-28 08395442 bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 08395442 bus:AbridgedAccounts 2024-03-01 2025-02-28 08395442 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 08395442 core:WithinOneYear 2025-02-28 08395442 core:AfterOneYear 2025-02-28 08395442 core:WithinOneYear 2024-02-29 08395442 core:AfterOneYear 2024-02-29 08395442 core:ShareCapital 2025-02-28 08395442 core:SharePremium 2025-02-28 08395442 core:RevaluationReserve 2025-02-28 08395442 core:OtherReservesSubtotal 2025-02-28 08395442 core:RetainedEarningsAccumulatedLosses 2025-02-28 08395442 core:ShareCapital 2024-02-29 08395442 core:SharePremium 2024-02-29 08395442 core:RevaluationReserve 2024-02-29 08395442 core:OtherReservesSubtotal 2024-02-29 08395442 core:RetainedEarningsAccumulatedLosses 2024-02-29 08395442 core:LandBuildings 2025-02-28 08395442 core:PlantMachinery 2025-02-28 08395442 core:Vehicles 2025-02-28 08395442 core:FurnitureFittings 2025-02-28 08395442 core:OfficeEquipment 2025-02-28 08395442 core:NetGoodwill 2025-02-28 08395442 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 08395442 core:ListedExchangeTraded 2025-02-28 08395442 core:UnlistedNon-exchangeTraded 2025-02-28 08395442 core:LandBuildings 2024-02-29 08395442 core:PlantMachinery 2024-02-29 08395442 core:Vehicles 2024-02-29 08395442 core:FurnitureFittings 2024-02-29 08395442 core:OfficeEquipment 2024-02-29 08395442 core:NetGoodwill 2024-02-29 08395442 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 08395442 core:ListedExchangeTraded 2024-02-29 08395442 core:UnlistedNon-exchangeTraded 2024-02-29 08395442 core:LandBuildings 2024-03-01 2025-02-28 08395442 core:PlantMachinery 2024-03-01 2025-02-28 08395442 core:Vehicles 2024-03-01 2025-02-28 08395442 core:FurnitureFittings 2024-03-01 2025-02-28 08395442 core:OfficeEquipment 2024-03-01 2025-02-28 08395442 core:NetGoodwill 2024-03-01 2025-02-28 08395442 core:IntangibleAssetsOtherThanGoodwill 2024-03-01 2025-02-28 08395442 core:ListedExchangeTraded 2024-03-01 2025-02-28 08395442 core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 08395442 core:MoreThanFiveYears 2024-03-01 2025-02-28 08395442 core:Non-currentFinancialInstruments 2025-02-28 08395442 core:Non-currentFinancialInstruments 2024-02-29 08395442 dpl:CostSales 2024-03-01 2025-02-28 08395442 dpl:DistributionCosts 2024-03-01 2025-02-28 08395442 core:LandBuildings 2024-03-01 2025-02-28 08395442 core:PlantMachinery 2024-03-01 2025-02-28 08395442 core:Vehicles 2024-03-01 2025-02-28 08395442 core:FurnitureFittings 2024-03-01 2025-02-28 08395442 core:OfficeEquipment 2024-03-01 2025-02-28 08395442 dpl:AdministrativeExpenses 2024-03-01 2025-02-28 08395442 core:NetGoodwill 2024-03-01 2025-02-28 08395442 core:IntangibleAssetsOtherThanGoodwill 2024-03-01 2025-02-28 08395442 dpl:GroupUndertakings 2024-03-01 2025-02-28 08395442 dpl:ParticipatingInterests 2024-03-01 2025-02-28 08395442 dpl:GroupUndertakings core:ListedExchangeTraded 2024-03-01 2025-02-28 08395442 core:ListedExchangeTraded 2024-03-01 2025-02-28 08395442 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 08395442 core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 08395442 dpl:CostSales 2023-03-01 2024-02-29 08395442 dpl:DistributionCosts 2023-03-01 2024-02-29 08395442 core:LandBuildings 2023-03-01 2024-02-29 08395442 core:PlantMachinery 2023-03-01 2024-02-29 08395442 core:Vehicles 2023-03-01 2024-02-29 08395442 core:FurnitureFittings 2023-03-01 2024-02-29 08395442 core:OfficeEquipment 2023-03-01 2024-02-29 08395442 dpl:AdministrativeExpenses 2023-03-01 2024-02-29 08395442 core:NetGoodwill 2023-03-01 2024-02-29 08395442 core:IntangibleAssetsOtherThanGoodwill 2023-03-01 2024-02-29 08395442 dpl:GroupUndertakings 2023-03-01 2024-02-29 08395442 dpl:ParticipatingInterests 2023-03-01 2024-02-29 08395442 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-01 2024-02-29 08395442 core:ListedExchangeTraded 2023-03-01 2024-02-29 08395442 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 08395442 core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 08395442 core:NetGoodwill 2025-02-28 08395442 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 08395442 core:LandBuildings 2025-02-28 08395442 core:PlantMachinery 2025-02-28 08395442 core:Vehicles 2025-02-28 08395442 core:FurnitureFittings 2025-02-28 08395442 core:OfficeEquipment 2025-02-28 08395442 core:AfterOneYear 2025-02-28 08395442 core:WithinOneYear 2025-02-28 08395442 core:ListedExchangeTraded 2025-02-28 08395442 core:UnlistedNon-exchangeTraded 2025-02-28 08395442 core:ShareCapital 2025-02-28 08395442 core:SharePremium 2025-02-28 08395442 core:RevaluationReserve 2025-02-28 08395442 core:OtherReservesSubtotal 2025-02-28 08395442 core:RetainedEarningsAccumulatedLosses 2025-02-28 08395442 core:NetGoodwill 2024-02-29 08395442 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 08395442 core:LandBuildings 2024-02-29 08395442 core:PlantMachinery 2024-02-29 08395442 core:Vehicles 2024-02-29 08395442 core:FurnitureFittings 2024-02-29 08395442 core:OfficeEquipment 2024-02-29 08395442 core:AfterOneYear 2024-02-29 08395442 core:WithinOneYear 2024-02-29 08395442 core:ListedExchangeTraded 2024-02-29 08395442 core:UnlistedNon-exchangeTraded 2024-02-29 08395442 core:ShareCapital 2024-02-29 08395442 core:SharePremium 2024-02-29 08395442 core:RevaluationReserve 2024-02-29 08395442 core:OtherReservesSubtotal 2024-02-29 08395442 core:RetainedEarningsAccumulatedLosses 2024-02-29 08395442 core:NetGoodwill 2023-02-28 08395442 core:IntangibleAssetsOtherThanGoodwill 2023-02-28 08395442 core:LandBuildings 2023-02-28 08395442 core:PlantMachinery 2023-02-28 08395442 core:Vehicles 2023-02-28 08395442 core:FurnitureFittings 2023-02-28 08395442 core:OfficeEquipment 2023-02-28 08395442 core:AfterOneYear 2023-02-28 08395442 core:WithinOneYear 2023-02-28 08395442 core:ListedExchangeTraded 2023-02-28 08395442 core:UnlistedNon-exchangeTraded 2023-02-28 08395442 core:ShareCapital 2023-02-28 08395442 core:SharePremium 2023-02-28 08395442 core:RevaluationReserve 2023-02-28 08395442 core:OtherReservesSubtotal 2023-02-28 08395442 core:RetainedEarningsAccumulatedLosses 2023-02-28 08395442 core:AfterOneYear 2024-03-01 2025-02-28 08395442 core:WithinOneYear 2024-03-01 2025-02-28 08395442 core:Non-currentFinancialInstruments core:CostValuation 2024-03-01 2025-02-28 08395442 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-03-01 2025-02-28 08395442 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-03-01 2025-02-28 08395442 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-03-01 2025-02-28 08395442 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 08395442 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 08395442 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 08395442 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 08395442 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 08395442 core:Non-currentFinancialInstruments core:CostValuation 2025-02-28 08395442 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-28 08395442 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-28 08395442 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-28 08395442 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 08395442 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 08395442 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 08395442 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 08395442 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 08395442 core:Non-currentFinancialInstruments core:CostValuation 2024-02-29 08395442 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-29 08395442 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-29 08395442 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-29 08395442 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-29 08395442 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-29 08395442 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-29 08395442 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-29 08395442 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-29 08395442 bus:Director1 2024-03-01 2025-02-28 08395442 bus:Director2 2024-03-01 2025-02-28

SNOWDROP COTTAGE DAY NURSERY LIMITED

Registered Number
08395442
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

SNOWDROP COTTAGE DAY NURSERY LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

Directors | GAYLES, Hannah Elizabeth
| STREET, Amy Elizabeth

Company Secretary | PERKS, Robert John Windridge

Registered Address | 56 St Mary Street
| Chippenham
| SN15 3JW

Registered Number | 08395442 (England and Wales)

SNOWDROP COTTAGE DAY NURSERY LIMITED
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 33,582 |  |  |  | 41,968
|  |  |  | 33,582 |  |  |  | 41,968
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 15,073 |  |  |  | 15,146 |  |
Cash at bank and on hand |  | 78,464 |  |  |  | 46,701 |  |
|  | 93,537 |  |  |  | 61,847 |  |
Creditors amounts falling due within one year | 5 | (99,098) |  |  |  | (86,913) |  |
Net current assets (liabilities) |  |  |  | (5,561) |  |  |  | (25,066)
Total assets less current liabilities |  |  |  | 28,021 |  |  |  | 16,902
Creditors amounts falling due after one year | 6 |  |  | (8,007) |  |  |  | (16,734)
Net assets |  |  |  | 20,014 |  |  |  | 168
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 19,914 |  |  |  | 68
Shareholders' funds |  |  |  | 20,014 |  |  |  | 168

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 14 November 2025, and are signed on its behalf by:
GAYLES, Hannah Elizabeth Director
STREET, Amy Elizabeth Director Registered Company No. 08395442

SNOWDROP COTTAGE DAY NURSERY LIMITED
Notes to the Financial Statements
for the year ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 10
| Plant and machinery | - |  | 8
| Fixtures and fittings | 20 |  | -
| Office Equipment | - |  | 3

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 36 |  | 32

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 March 24 | 104,608
| At 28 February 25 | 104,608
| Depreciation and impairment
| At 01 March 24 | 62,640
| Charge for year | 8,386
| At 28 February 25 | 71,026
| Net book value
| At 28 February 25 | 33,582
| At 29 February 24 | 41,968

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 12,500 |  | 14,191
| Prepayments and accrued income | 2,573 |  | 955
| Total | 15,073 |  | 15,146

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 9,308 |  | 1,574
| Bank borrowings and overdrafts | 10,438 |  | 9,207
| Taxation and social security | 34,863 |  | 24,577
| Accrued liabilities and deferred income | 44,489 |  | 51,555
| Total | 99,098 |  | 86,913

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 8,007 |  | 16,734
| Total | 8,007 |  | 16,734