Company registration number 07619629 (England and Wales)
EARLY YEARS 2 PRIVATE DAY NURSERY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
EARLY YEARS 2 PRIVATE DAY NURSERY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
EARLY YEARS 2 PRIVATE DAY NURSERY LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
32,538
65,071
Tangible assets
4
53
71
32,591
65,142
Current assets
Debtors
5
245
222
Cash at bank and in hand
194,575
178,500
194,820
178,722
Creditors: amounts falling due within one year
6
(65,349)
(52,040)
Net current assets
129,471
126,682
Net assets
162,062
191,824
Capital and reserves
Called up share capital
7
4
4
Profit and loss reserves
162,058
191,820
Total equity
162,062
191,824

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 November 2025 and are signed on its behalf by:
Tina Dickens
Director
Company registration number 07619629 (England and Wales)
EARLY YEARS 2 PRIVATE DAY NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

Early Years 2 Private Day Nursery Limited is a private company limited by shares incorporated in England and Wales. The registered office is 99 Derry Street, Brierley Hill, West Midlands, DY5 3PS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Financial instruments

The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans.

Directors’ loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings/Profit and Loss Account.

EARLY YEARS 2 PRIVATE DAY NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024 and 30 April 2025
488,000
Amortisation and impairment
At 1 May 2024
422,929
Amortisation charged for the year
32,533
At 30 April 2025
455,462
Carrying amount
At 30 April 2025
32,538
At 30 April 2024
65,071
EARLY YEARS 2 PRIVATE DAY NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024 and 30 April 2025
3,000
Depreciation and impairment
At 1 May 2024
2,929
Depreciation charged in the year
18
At 30 April 2025
2,947
Carrying amount
At 30 April 2025
53
At 30 April 2024
71
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
245
222
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
34,513
21,335
Other taxation and social security
235
198
Other creditors
30,601
30,507
65,349
52,040
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
ordinary shares of £1 each
4
4
4
4
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