Company Registration No. 3198752 (England and Wales)
Piglets Day Nursery Limited
Unaudited accounts
for the year ended 31 March 2025
Piglets Day Nursery Limited
Unaudited accounts
Contents
Piglets Day Nursery Limited
Company Information
for the year ended 31 March 2025
Director
Julie Francis Sims
Company Number
3198752 (England and Wales)
Registered Office
5 St Denys Road
Portswood
Southampton
Hampshire
SO17 2GN
England
Accountants
Sharma and Company
5 St Denys Road
Portswood
Southampton
Hampshire
SO17 2GN
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Piglets Day Nursery Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Piglets Day Nursery Limited for the year ended
31 March 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Sharma and Company
Chartered Accountants
5 St Denys Road
Portswood
Southampton
Hampshire
SO17 2GN
15 December 2025
Piglets Day Nursery Limited
Statement of financial position
as at 31 March 2025
Tangible assets
166,372
187,215
Cash at bank and in hand
522,660
396,351
Creditors: amounts falling due within one year
(166,660)
(119,515)
Net current assets
366,000
286,836
Total assets less current liabilities
532,372
474,051
Creditors: amounts falling due after more than one year
(2,565)
(12,825)
Provisions for liabilities
Deferred tax
(11,026)
(15,943)
Net assets
518,781
445,283
Called up share capital
8,000
8,000
Profit and loss account
510,781
437,283
Shareholders' funds
518,781
445,283
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 December 2025 and were signed on its behalf by
Julie Francis Sims
Director
Company Registration No. 3198752
Piglets Day Nursery Limited
Notes to the Accounts
for the year ended 31 March 2025
Piglets Day Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 3198752. The registered office is 5 St Denys Road, Portswood, Southampton, Hampshire, SO17 2GN, England .
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% pa
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Piglets Day Nursery Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
103,843
153,023
83,587
340,453
At 31 March 2025
103,843
153,023
83,587
340,453
At 1 April 2024
-
76,218
77,020
153,238
Charge for the year
-
19,201
1,642
20,843
At 31 March 2025
-
95,419
78,662
174,081
At 31 March 2025
103,843
57,604
4,925
166,372
At 31 March 2024
103,843
76,805
6,567
187,215
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
44,426
59,234
Amounts falling due within one year
Other debtors
10,000
10,000
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
10,260
10,260
Taxes and social security
50,162
821
Other creditors
83,557
83,342
Loans from directors
22,681
25,092
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
2,565
12,825
Piglets Day Nursery Limited
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
2,000 A Ordinary shares of £1 each
2,000
2,000
1,500 B Ordinary shares of £1 each
1,500
1,500
1,500 C Ordinary shares of £1 each
1,500
1,500
1,500 D Ordinary shares of £1 each
1,500
1,500
1,500 E Ordinary shares of £1 each
1,500
1,500
9
Average number of employees
During the year the average number of employees was 33 (2024: 31).