REGISTERED NUMBER: 08787665 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Ruff Lane Day Nursery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C L Joy

Mrs M J Thomas

REGISTERED OFFICE:

7 Ruff Lane

Ormskirk

Lancashire

L39 4QX

REGISTERED NUMBER:

08787665 (England and Wales)

ACCOUNTANTS:

Sawyer Quine & Co

202 Merlin Park

Ringtail Road

Burscough

Ormskirk

Lancashire

L40 8JY

FIXED ASSETS

Tangible assets

4

16,952

16,172

CURRENT ASSETS

Stocks

500

500

Debtors

5

8,527

41,869

Cash at bank

105,638

34,017

114,665

76,386

CREDITORS

Amounts falling due within one year

6

64,345

68,788

NET CURRENT ASSETS

50,320

7,598

TOTAL ASSETS LESS CURRENT LIABILITIES

67,272

23,770

CREDITORS

Amounts falling due after more than one year

7

(12,975

)

(12,975

)

PROVISIONS FOR LIABILITIES

8

(5,071

)

(3,260

)

NET ASSETS

49,226

7,535

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

49,224

7,533

SHAREHOLDERS' FUNDS

49,226

7,535

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 23 December 2025 and were signed on its behalf by:

Mrs C L Joy - Director

1.	STATUTORY INFORMATION

Ruff Lane 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.

The financial statements have been prepared on a going concern basis on the understanding that the directors will continue to financially support the company.

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.

Plant and machinery etc

-

20% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 25 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

167,582

Additions

4,767

At 31 March 2025

172,349

DEPRECIATION

At 1 April 2024

151,410

Charge for year

3,987

At 31 March 2025

155,397

NET BOOK VALUE

At 31 March 2025

16,952

At 31 March 2024

16,172

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

6,837

41,869

Other debtors

1,690

-

8,527

41,869

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,042

2,402

Taxation and social security

34,314

44,063

Other creditors

28,989

22,323

64,345

68,788

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

12,975

12,975

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

5,071

3,260

Deferred

tax

£

Balance at 1 April 2024

3,260

Accelerated capital allowances

1,811

Balance at 31 March 2025

5,071

9.	RELATED PARTY DISCLOSURES

Included within Creditors: - amounts falling due within one year is £14,676 (£10,304 - 2024) in respect of the balances on the directors' loan accounts. The directors' loans are provided to the company by the directors on an interest free basis and are repayable on demand.

The company operates from premises owned by Mr P Thomas, who is the son of Mrs M J Thomas and the brother of Miss C L Thomas. During the period rent totalling £22,800 was charged by Mr P Thomas to the company for the use of these premises.

All amounts had been paid in full to Mr P Thomas at the period end.

10.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the period by Miss C L Thomas and Mrs M J Thomas, the sole directors of the company, who each hold 50% of the issued Ordinary shares.