REGISTERED NUMBER: 10230000 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Once Upon A Time Children's Day Nursery

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Wilkinson

Mr L Moore

Mr G Jeffries

REGISTERED OFFICE:

Suite 4, Bloxam Court

Corporation Street

Rugby

CV21 2DU

REGISTERED NUMBER:

10230000 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

FIXED ASSETS

Tangible assets

4

5,632

13,509

CURRENT ASSETS

Debtors

5

215,596

281,004

Cash at bank

6,649

2,104

222,245

283,108

CREDITORS

Amounts falling due within one year

6

(198,661

)

(141,903

)

NET CURRENT ASSETS

23,584

141,205

TOTAL ASSETS LESS CURRENT LIABILITIES

29,216

154,714

CREDITORS

Amounts falling due after more than one year

7

(6,751

)

(16,879

)

PROVISIONS FOR LIABILITIES

(1,408

)

(1,729

)

NET ASSETS

21,057

136,106

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

21,056

136,105

21,057

136,106

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Mr L Moore - Director

1.	STATUTORY INFORMATION

Once Upon A Time Children's 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

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.

Improvements to property

-

Over the lease term

Plant and machinery

-

25% on cost

Computer equipment

-

25% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 21 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

48,424

DEPRECIATION

At 1 April 2024

34,915

Charge for year

7,877

At 31 March 2025

42,792

NET BOOK VALUE

At 31 March 2025

5,632

At 31 March 2024

13,509

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

3,737

Amounts owed by group undertakings

203,210

260,650

Other debtors

12,386

16,617

215,596

281,004

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,126

10,124

Trade creditors

47,732

44,609

Taxation and social security

39,679

30,332

Other creditors

101,124

56,838

198,661

141,903

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

6,751

16,879

8.	LEASING AGREEMENTS

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

31.3.25

31.3.24

£

£

Within one year

27,000

27,000

Between one and five years

14,625

41,625

41,625

68,625

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed money by and owed money to companies under common control. The balances are unsecured, interest free and repayable on demand. At 31 March 2025 the balances owed by or to companies were as follows:

Name of entity

Amount owed to the company

Nursery Elite Ltd

164,776

Little Tots Day Nursery Ltd

38,434

203,210

10.	ULTIMATE CONTROLLING PARTY

There is no single ultimate controlling party.