REGISTERED NUMBER: 11809577 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

THREE BEARS DAY NURSERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms. J Criss

J E Tyrer

REGISTERED OFFICE:

3rd Floor, 1 Temple Square

24 Dale Street

L2 5RL

REGISTERED NUMBER:

11809577 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

317

CURRENT ASSETS

Debtors

5

890

8,810

Cash at bank and in hand

54,524

7,950

55,414

16,760

CREDITORS

Amounts falling due within one year

6

152,692

171,836

NET CURRENT LIABILITIES

(97,278

)

(155,076

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(97,278

)

(154,759

)

CREDITORS

Amounts falling due after more than one year

7

13,889

25,000

NET LIABILITIES

(111,167

)

(179,759

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(111,267

)

(179,859

)

(111,167

)

(179,759

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 30 November 2025 and were signed on its behalf by:

J E Tyrer - Director

1.	STATUTORY INFORMATION

THREE BEARS DAY NURSERY LIMITED 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.

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

-

33% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 March 2024

and 28 February 2025

145

2,488

304

2,937

DEPRECIATION

At 1 March 2024

145

2,171

304

2,620

Charge for year

-

317

-

317

At 28 February 2025

145

2,488

304

2,937

NET BOOK VALUE

At 28 February 2025

-

-

-

-

At 29 February 2024

-

317

-

317

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

890

8,810

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Social security and other taxes

17,462

20,332

Other creditors

5,952

9,096

Directors' current accounts

60,811

63,567

Accruals and deferred income

68,467

78,841

152,692

171,836

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans more 5 yr by instal

13,889

25,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

13,889

25,000