Registration number: 10611592

Buckingham Gardens Day Nursery Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 11

Buckingham Gardens Day Nursery Ltd

Company Information

Directors

Miss Billie Bristow Miss Harriet Bristow Miss Georgina Bristow Mr Mark Bristow

Registered office

Buckingham Gardens Bristol BS16 5TW

Accountants

Kate Moakes 33 Sandringham Avenue Bristol BS16 6NQ

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Buckingham Gardens Day Nursery Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Buckingham Gardens Day Nursery Ltd for the year ended 31 March 2025 as set out on pages 3 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants (CIMA), we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of Buckingham Gardens Day Nursery Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Buckingham Gardens Day Nursery Ltd and state those matters that we have agreed to state to the Board of Directors of Buckingham Gardens Day Nursery Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Buckingham Gardens Day Nursery Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Buckingham Gardens Day Nursery Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Buckingham Gardens Day Nursery Ltd. You consider that Buckingham Gardens Day Nursery Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Buckingham Gardens Day Nursery Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Kate Moakes
33 Sandringham Avenue
Bristol
BS16 6NQ

2 October 2025

Buckingham Gardens Day Nursery Ltd

(Registration number: 10611592)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	596,846	590,075
Current assets
Debtors	5	-	26,111
Cash at bank and in hand		27,452	114,157
		27,452	140,268
Creditors: Amounts falling due within one year	6	(220,700)	(280,527)
Net current liabilities		(193,248)	(140,259)
Total assets less current liabilities		403,598	449,816
Creditors: Amounts falling due after more than one year	6	(326,497)	(370,988)
Provisions for liabilities		673	(341)
Net assets		77,774	78,487
Capital and reserves
Called up share capital	7	4	4
Retained earnings		77,770	78,483
Shareholders' funds		77,774	78,487

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 December 2025 and signed on its behalf by:
 

......................................... Miss Billie Bristow Director

Buckingham Gardens Day Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Buckingham Gardens
Bristol
BS16 5TW

These financial statements were authorised for issue by the Board on 2 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Buckingham Gardens Day Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
P&M	10% straight line
Furniture and fixtures	20% reducing balance
Motor vehicles	20% reducing balance
Computer equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Buckingham Gardens Day Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 26 (2024 - 27).

Buckingham Gardens Day Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £
Cost or valuation
At 1 April 2024	572,800	18,621	12,240	5,279
Additions	10,953	-	-	-
At 31 March 2025	583,753	18,621	12,240	5,279
Depreciation
At 1 April 2024	-	14,291	7,344	3,873
Charge for the year	-	1,278	1,224	351
At 31 March 2025	-	15,569	8,568	4,224
Carrying amount
At 31 March 2025	583,753	3,052	3,672	1,055
At 31 March 2024	572,800	4,330	4,896	1,406

	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	12,975	621,915
Additions	-	10,953
At 31 March 2025	12,975	632,868
Depreciation
At 1 April 2024	6,332	31,840
Charge for the year	1,329	4,182
At 31 March 2025	7,661	36,022
Carrying amount
At 31 March 2025	5,314	596,846
At 31 March 2024	6,643	590,075

Included within the net book value of land and buildings above is £583,753 (2024 - £572,800) in respect of freehold land and buildings.
 

5

debtors

Buckingham Gardens Day Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Current	2025 £	2024 £
Other debtors	-	26,111
	-	26,111

Buckingham Gardens Day Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	-	203
Taxation and social security	19,066	45,678
Accruals and deferred income	2,090	2,090
Other creditors	199,544	232,556
	220,700	280,527

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	326,497	370,988

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares A of £1 each	1	1	1	1
Ordinary shares B of £1 each	1	1	1	1
Ordinary shares C of £1 each	1	1	1	1
Ordinary shares D of £1 each	1	1	1	1
	4	4	4	4

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	326,497	370,988

9

Dividends

Interim dividends paid

Buckingham Gardens Day Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

		2025 £		2024 £
Interim dividend of £19,000.00 (2024 - £35,000.00) per each Ordinary shares A		19,000		35,000
Interim dividend of £19,000.00 (2024 - £35,000.00) per each Ordinary shares B		19,000		35,000
Interim dividend of £19,000.00 (2024 - £35,000.00) per each Ordinary shares C		19,000		35,000
Interim dividend of £500.00 per each Ordinary shares D		500		500
		57,500		105,500

10	Related party transactions

Buckingham Gardens Day Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	24,464	27,288
Contributions paid to money purchase schemes	6,000	2,000
	30,464	29,288