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REGISTERED NUMBER: 04895382 (England and Wales)

STEPPING STONES DAY NURSERY (BOLTON) LTD

Unaudited Financial Statements

for the Period 1 April 2023 to 30 September 2024

STEPPING STONES DAY NURSERY (BOLTON) LTD (REGISTERED NUMBER: 04895382) |

Contents of the Financial Statements

FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| STEPPING STONES DAY NURSERY (BOLTON) LTD |

Company Information

FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024

| DIRECTORS: | B Perkins

| J Kirkman

| SECRETARY: | J Kirkman

| REGISTERED OFFICE: | 3 The Studios

| 320 Chorley Old Road

| Bolton

| Lancashire

| BL1 4JU

| REGISTERED NUMBER: | 04895382 (England and Wales)

| ACCOUNTANTS: | SCCA Limited T/a Stafford & Co

| Chartered Accountants

| 3 The Studios

| 320 Chorley Old Road

| Bolton

| Lancashire

| BL1 4JU

STEPPING STONES DAY NURSERY (BOLTON) LTD (REGISTERED NUMBER: 04895382) |

Balance Sheet

30 SEPTEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 2,500 |  |

Tangible assets | 5 | 268,385 |  | 270,482 |  |

268,385 |  | 272,982 |  |

CURRENT ASSETS

Cash at bank and in hand | 257,922 |  | 15,186 |  |

CREDITORS

Amounts falling due within one year | 6 | 45,834 |  | 47,905 |  |

NET CURRENT ASSETS/(LIABILITIES) | 212,088 |  | (32,719 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 480,473 |  | 240,263 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 358,884 |  | 124,977 |  |

NET ASSETS | 121,589 |  | 115,286 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 121,489 |  | 115,186 |  |

SHAREHOLDERS' FUNDS | 121,589 |  | 115,286 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2024 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.

STEPPING STONES DAY NURSERY (BOLTON) LTD (REGISTERED NUMBER: 04895382) |

Balance Sheet - continued

30 SEPTEMBER 2024

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2025 and were signed on its behalf by:

J Kirkman - Director

STEPPING STONES DAY NURSERY (BOLTON) LTD (REGISTERED NUMBER: 04895382) |

Notes to the Financial Statements

FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024

1. | STATUTORY INFORMATION

| Stepping Stones Day Nursery (Bolton) 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 2004, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% straight line

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

STEPPING STONES DAY NURSERY (BOLTON) LTD (REGISTERED NUMBER: 04895382) |

Notes to the Financial Statements - continued

FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 13 (2023 - 15 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2023

| and 30 September 2024 | 50,000 |  |

| AMORTISATION

| At 1 April 2023 | 47,500 |  |

| Charge for period | 2,500 |  |

| At 30 September 2024 | 50,000 |  |

| NET BOOK VALUE

| At 30 September 2024 | - |  |

| At 31 March 2023 | 2,500 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2023

| and 30 September 2024 | 267,068 |  | 39,334 |  | 306,402 |  |

| DEPRECIATION

| At 1 April 2023 | - |  | 35,920 |  | 35,920 |  |

| Charge for period | - |  | 2,097 |  | 2,097 |  |

| At 30 September 2024 | - |  | 38,017 |  | 38,017 |  |

| NET BOOK VALUE

| At 30 September 2024 | 267,068 |  | 1,317 |  | 268,385 |  |

| At 31 March 2023 | 267,068 |  | 3,414 |  | 270,482 |  |

| Included in cost of land and buildings is freehold land of £ 267,068 (2023 - £ 267,068 ) which is not depreciated.

STEPPING STONES DAY NURSERY (BOLTON) LTD (REGISTERED NUMBER: 04895382) |

Notes to the Financial Statements - continued

FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts (see note 8) | 10,284 |  | 13,910 |  |

| Trade creditors | - |  | 356 |  |

| Tax | 16,113 |  | 17,180 |  |

| Social security and other taxes | 1,851 |  | 39 |  |

| NEST Pension | 710 |  | 750 |  |

| Other creditors | - |  | 950 |  |

| Directors' current accounts | 6,606 |  | 4,450 |  |

| Accrued expenses | 1,150 |  | 1,150 |  |

| Deferred government grants | 9,120 |  | 9,120 |  |

45,834 |  | 47,905 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans (see note 8) | 7,244 |  | 24,657 |  |

| Other creditors | 265,000 |  | - |  |

| Deferred government grants | 86,640 |  | 100,320 |  |

358,884 |  | 124,977 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

2024 | 2023 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 10,284 |  | 13,910 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 7,044 |  | 14,377 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 200 |  | 10,280 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2024 | 2023 |

£ | £ |

| Within one year | 447 |  | 893 |  |

| Between one and five years | - |  | 447 |  |

447 |  | 1,340 |  |

STEPPING STONES DAY NURSERY (BOLTON) LTD (REGISTERED NUMBER: 04895382) |

Notes to the Financial Statements - continued

FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2024 | 2023 |

£ | £ |

| Bank loans | 17,528 |  | 38,567 |  |

| Bank loans and other creditors are secured against the property and all assets by charges registered at Companies House dated 18th October 2010 and 18th November 2010.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is the Directors, by virtue of their 100% shareholding in the company.