REGISTERED NUMBER: 13694554 (England and Wales)

ABC Day Nursery (Melksham) Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

G Venner

Mrs K Venner

REGISTERED OFFICE:

Tally House Main Road

Christian Malford

Chippenham

SN15 4BT

REGISTERED NUMBER:

13694554 (England and Wales)

ACCOUNTANTS:

ATC Advisors

Chartered Accountants

Unit 2 Dunheved Court

Pennygillam Way

LAUNCESTON

Cornwall

PL15 7ED

FIXED ASSETS

Intangible assets

4

14,563

16,643

Tangible assets

5

99,888

80,027

114,451

96,670

CURRENT ASSETS

Stocks

2,100

455

Debtors

6

11,465

12,611

Cash at bank

173,656

51,897

187,221

64,963

CREDITORS

Amounts falling due within one year

7

72,824

35,494

NET CURRENT ASSETS

114,397

29,469

TOTAL ASSETS LESS CURRENT LIABILITIES

228,848

126,139

PROVISIONS FOR LIABILITIES

24,972

20,007

NET ASSETS

203,876

106,132

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

203,776

106,032

203,876

106,132

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

Mrs K Venner - Director

1.	STATUTORY INFORMATION

ABC Day Nursery (Melksham) 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.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A

These financial statements for the year ended 31 March 2025 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with UK GAAP, the date of transition to FRS 102 Section 1A is 1 April 2023.

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 2023, is being amortised evenly over its estimated useful life of ten 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% on reducing balance

Government grants

Government grants in respect of revenue are recognised in the profit and loss account when received.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 29 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

20,804

AMORTISATION

At 1 April 2024

4,161

Charge for year

2,080

At 31 March 2025

6,241

NET BOOK VALUE

At 31 March 2025

14,563

At 31 March 2024

16,643

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

125,741

Additions

43,685

At 31 March 2025

169,426

DEPRECIATION

At 1 April 2024

45,714

Charge for year

23,824

At 31 March 2025

69,538

NET BOOK VALUE

At 31 March 2025

99,888

At 31 March 2024

80,027

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,579

5,275

Other debtors

9,886

7,336

11,465

12,611

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

15,422

18,175

Taxation and social security

32,600

14,799

Other creditors

24,802

2,520

72,824

35,494

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

40,624

18,100

Between one and five years

161,248

70,000

In more than five years

80,000

52,500

281,872

140,600

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mrs K Venner

Balance outstanding at start of year

283

-

Amounts advanced

-

283

Amounts repaid

(283

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

283

G Venner

Balance outstanding at start of year

283

(93,999

)

Amounts advanced

-

94,282

Amounts repaid

(283

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

283