Triangle House Private Nursery Limited - Accounts to registrar (filleted)

TRIANGLE HOUSE PRIVATE NURSERY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms K J Hazelden

REGISTERED OFFICE:

Fairfax House, 6A Mill Field Road

Cottingley Business Park

Cottingley

BINGLEY

West Yorkshire

BD16 1PY

REGISTERED NUMBER:

07203323 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

739,136

677,023

739,136

677,023

CURRENT ASSETS

Debtors

6

35,053

34,938

Cash at bank

931,246

992,776

966,299

1,027,714

CREDITORS

Amounts falling due within one year

7

205,244

130,630

NET CURRENT ASSETS

761,055

897,084

TOTAL ASSETS LESS CURRENT LIABILITIES

1,500,191

1,574,107

PROVISIONS FOR LIABILITIES

8

39,645

26,123

NET ASSETS

1,460,546

1,547,984

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

1,460,545

1,547,983

SHAREHOLDERS' FUNDS

1,460,546

1,547,984

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 director acknowledges her 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 director and authorised for issue on 16 September 2025 and were signed by:

Ms K J Hazelden - Director

1.	STATUTORY INFORMATION

Triangle House Private 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.

In accordance with Section 444 of the Companies Act 2006, the Directors Report has not been delivered.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, 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.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

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 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.

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 44 (2024 - 41 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

64,000

AMORTISATION

At 1 April 2024

and 31 March 2025

64,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

property

fittings

£

COST

At 1 April 2024

530,081

-

95,558

Additions

-

70,840

-

At 31 March 2025

530,081

70,840

95,558

DEPRECIATION

At 1 April 2024

-

49,806

Charge for year

-

7,084

7,577

At 31 March 2025

-

7,084

57,383

NET BOOK VALUE

At 31 March 2025

530,081

63,756

38,175

At 31 March 2024

530,081

-

45,752

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 April 2024

125,085

14,699

765,423

Additions

42,145

-

112,985

At 31 March 2025

167,230

14,699

878,408

DEPRECIATION

At 1 April 2024

24,970

13,624

88,400

Charge for year

35,136

1,075

50,872

At 31 March 2025

60,106

14,699

139,272

NET BOOK VALUE

At 31 March 2025

107,124

-

739,136

At 31 March 2024

100,115

1,075

677,023

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Other debtors

32,321

Prepayments

2,732

2,617

35,053

34,938

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

9,238

50

Tax

78,628

72,684

Social security and other taxes

-

12

Other creditors

2,436

1,636

Directors' current accounts

107,062

48,915

Accrued expenses

7,880

7,333

205,244

130,630

Loans from directors are interest free and repayable on demand.

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

Deferred tax

39,645

26,123

Deferred

tax

£

Balance at 1 April 2024

26,123

Accelerated capital allowances

13,522

Balance at 31 March 2025

39,645

The entire deferred tax balance is in relation to accelerated capital allowances.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

1

Ordinary

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

All loans from directors are interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The director has ultimate control of the company as she holds the issued share capital.