REGISTERED NUMBER: 11784684 (England and Wales)

THE YELLOW DOOR DAY 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:

Mrs M Williams

REGISTERED OFFICE:

57 High Street

Hyde

SK14 2PU

REGISTERED NUMBER:

11784684 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Tangible assets

4

55,873

69,262

CURRENT ASSETS

Debtors

5

157,104

166,234

Cash at bank and in hand

54,377

98,982

211,481

265,216

CREDITORS

Amounts falling due within one year

6

45,670

65,624

NET CURRENT ASSETS

165,811

199,592

TOTAL ASSETS LESS CURRENT LIABILITIES

221,684

268,854

CREDITORS

Amounts falling due after more than one year

7

(10,598

)

(13,308

)

PROVISIONS FOR LIABILITIES

(13,968

)

(17,315

)

NET ASSETS

197,118

238,231

CAPITAL AND RESERVES

Called up share capital

9

101

1

Retained earnings

197,017

238,230

SHAREHOLDERS' FUNDS

197,118

238,231

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 15 December 2025 and were signed by:

Mrs M Williams - Director

1.	STATUTORY INFORMATION

The Yellow Door 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.

The financial statements are presented in Sterling (£).

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

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.

Fixtures & Fittings - 20% Straight Line

Plant & Machinery - 25% Straight Line

Property Improvements - 15% Reducing Balance

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 20 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

113,333

5,261

118,594

Additions

9,629

2,010

11,639

At 31 March 2025

122,962

7,271

130,233

DEPRECIATION

At 1 April 2024

47,892

1,440

49,332

Charge for year

23,614

1,414

25,028

At 31 March 2025

71,506

2,854

74,360

NET BOOK VALUE

At 31 March 2025

51,456

4,417

55,873

At 31 March 2024

65,441

3,821

69,262

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

22,765

29,156

Amounts owed by group undertakings

125,606

128,015

Other debtors

8,733

9,063

157,104

166,234

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,788

4,788

Taxation and social security

35,697

54,083

Other creditors

5,185

6,753

45,670

65,624

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

10,598

13,308

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

15,386

18,096

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary Shares

£1

100

1

1

Ordinary A Share

£1

1

-

101

1

The following shares were allotted and fully paid for cash at par during the year:

99 Ordinary Shares shares of £1 each

1 Ordinary A Share shares of £1 each

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs M Williams.