REGISTERED NUMBER: 07790075 (England and Wales)

Hardingstone Day Nursery Limited

Unaudited Financial Statements

for the Year Ended 31st March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

6

DIRECTORS:

Mrs. J Byles

D R Byles

SECRETARY:

Mrs. J Byles

REGISTERED OFFICE:

310 Wellingborough Road

Northampton

Northamptonshire

NN1 4EP

BUSINESS ADDRESS:

40 Hardingstone Lane

Hardingstone

Northampton

NN4 6DE

REGISTERED NUMBER:

07790075 (England and Wales)

ACCOUNTANTS:

Cheney & Co

310 Wellingborough Road

Northampton

NN1 4EP

FIXED ASSETS

Intangible assets

5

126,667

145,667

Tangible assets

6

59,256

42,196

185,923

187,863

CURRENT ASSETS

Debtors

7

2,788

2,098

Cash at bank

59,507

56,413

62,295

58,511

CREDITORS

Amounts falling due within one year

8

147,150

99,421

NET CURRENT LIABILITIES

(84,855

)

(40,910

)

TOTAL ASSETS LESS CURRENT LIABILITIES

101,068

146,953

CREDITORS

Amounts falling due after more than one year

9

(1,698

)

(11,893

)

PROVISIONS FOR LIABILITIES

11

(12,300

)

(7,900

)

NET ASSETS

87,070

127,160

CAPITAL AND RESERVES

Called up share capital

12

126

126

Retained earnings

86,944

127,034

SHAREHOLDERS' FUNDS

87,070

127,160

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 27th June 2025 and were signed on its behalf by:

Mrs. J Byles - Director

1.	STATUTORY INFORMATION

Hardingstone 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 (£).

The principal activity of the company was that of a day nursery.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

The Directors believe that the goodwill which has been capitalised on acquisition was derived from the reputation and service of the business. The business would therefore be able to continue trading upon the reputation of the nursery within the area to justify the policy of amortising the goodwill over a period of twenty 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 cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 27 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

380,000

AMORTISATION

At 1st April 2024

234,333

Charge for year

19,000

At 31st March 2025

253,333

NET BOOK VALUE

At 31st March 2025

126,667

At 31st March 2024

145,667

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st April 2024

72,661

36,157

17,415

126,233

Additions

2,947

34,478

599

38,024

Disposals

(2,145

)

-

-

(2,145

)

At 31st March 2025

73,463

70,635

18,014

162,112

DEPRECIATION

At 1st April 2024

50,476

18,079

15,482

84,037

Charge for year

6,114

11,946

2,132

20,192

Eliminated on disposal

(1,373

)

-

-

(1,373

)

At 31st March 2025

55,217

30,025

17,614

102,856

NET BOOK VALUE

At 31st March 2025

18,246

40,610

400

59,256

At 31st March 2024

22,185

18,078

1,933

42,196

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,788

2,098

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 10)

10,079

9,992

Taxation and social security

132,717

79,603

Other creditors

4,354

9,826

147,150

99,421

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 10)

1,698

11,893

10.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

10,079

9,992

Amounts falling due between one and two years:

Bank loans - 1-2 years

1,698

10,178

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

1,715

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

12,300

7,900

Deferred

tax

£

Balance at 1st April 2024

7,900

Charge to Income Statement during year

4,400

Balance at 31st March 2025

12,300

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

120

Ordinary

£1

120

120

2

Ordinary A

£1

2

2

2

Ordinary B

£1

2

2

2

Ordinary C

£1

2

2

126

126

13.	CONTINGENT LIABILITIES

There were no contingent liabilities as at 31st March 2025 or at 31st March 2024 .

14.	CAPITAL COMMITMENTS

There were no capital commitments as at 31st March 2025 or at 31st March 2024 .

15.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

D R Byles

Balance outstanding at start of year

-

1,564

Amounts repaid

-

(1,564

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Mrs. J Byles

Balance outstanding at start of year

-

1,564

Amounts repaid

-

(1,564

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-