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Registered number: 04011237 HUNGRY CATERPILLAR DAY NURSERIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
HUNGRY CATERPILLAR DAY NURSERIES LIMITED REGISTERED NUMBER: 04011237 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 214,332 |  | 246,371
|  |  | 214,332 |  | 246,371
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,257,548 |  | 3,607,412 |
Bank and cash balances |  | 297,180 |  | 253,649 |
|  | 1,554,728 |  | 3,861,061 |
Creditors: amounts falling due within one year | 6 | (614,547) |  | (724,225) |
Net current assets |  |  | 940,181 |  | 3,136,836
Total assets less current liabilities |  |  | 1,154,513 |  | 3,383,207
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (9,138) |  | (22,191) |
|  |  | (9,138) |  | (22,191)
Net assets |  |  | 1,145,375 |  | 3,361,016
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 1,145,275 |  | 3,360,916
|  |  | 1,145,375 |  | 3,361,016
Page 1
HUNGRY CATERPILLAR DAY NURSERIES LIMITED REGISTERED NUMBER: 04011237 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
O J M Foley
Director
Date: 9 December 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
HUNGRY CATERPILLAR DAY NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Hungry Caterpillar Day Nurseries Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, RG19 6AB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable for services during the year, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure. Page 3
HUNGRY CATERPILLAR DAY NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
HUNGRY CATERPILLAR DAY NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 5% | straight line on improvements only
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
|  |  |  | Computer equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Page 5
HUNGRY CATERPILLAR DAY NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Average staff | 165 | 160
4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2024 | 197,009 | 257,268 | 23,495 | 13,780 | 491,552
| At 31 March 2025 | 197,009 | 257,268 | 23,495 | 13,780 | 491,552
| Depreciation |  |  |  |  |
| At 1 April 2024 | 39,401 | 189,543 | 5,291 | 10,946 | 245,181
| Charge for the year on owned assets | 9,850 | 16,930 | 4,551 | 708 | 32,039
| At 31 March 2025 | 49,251 | 206,473 | 9,842 | 11,654 | 277,220
| Net book value |  |  |  |  |
| At 31 March 2025 | 147,758 | 50,795 | 13,653 | 2,126 | 214,332
| At 31 March 2024 | 157,608 | 67,725 | 18,204 | 2,834 | 246,371
Page 6
HUNGRY CATERPILLAR DAY NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 4,152 | 51,199
| Amounts owed by group undertakings | 1,069,670 | 3,348,026
| Other debtors | 14,667 | 12,992
| Prepayments and accrued income | 169,059 | 195,195
|  | 1,257,548 | 3,607,412
| Amounts owed by group undertakings are interest free and have no set repayment date.
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 18,415
| Trade creditors | 145,934 | 204,286
| Corporation tax | 148,145 | 239,018
| Other taxation and social security | 51,864 | 50,340
| Other creditors | 180,663 | 168,070
| Accruals and deferred income | 87,941 | 44,096
|  | 614,547 | 724,225
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 18,415
|  | - | 18,415
| Details of security provided:
Lloyds Bank PLC holds a fixed and floating charge over all the property or undertakings of the company. Page 7
HUNGRY CATERPILLAR DAY NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (22,191)
| Charged to profit or loss | 13,053
| At end of year | (9,138)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (9,138) | (22,191)
|  | (9,138) | (22,191)
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £100.00 | 100 | 100
9. | Pension commitments
The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £202,319 (2024: £207,563). Contributions totalling £11,932 (2024: £13,180) were payable to the fund at the balance sheet date and are included in creditors. Page 8
HUNGRY CATERPILLAR DAY NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Commitments under operating leases
| At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 95,110 | 106,630
| Later than 1 year and not later than 5 years | 262,649 | 357,759
| Later than 5 years | 777,600 | 864,000
|  | 1,135,359 | 1,328,389
11. | Related party transactions
| The company is a 100% subsidiary of HCDN Limited. At the balance sheet date HCDN Limited owed the company £1,069,670 (2024: £3,348,026). This is an interest free loan with no set repayment date.
Page 9