THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Company Registration Number:
14091589 (England and Wales)

Unaudited statutory accounts for the year ended 05 April 2025

Period of accounts

Start date: 06 April 2024

End date: 05 April 2025

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Contents of the Financial Statements

for the Period Ended 05 April 2025

Company Information - 3
Report of the Directors - 4
Profit and Loss Account - 5
Balance sheet - 6
Additional notes - 8
Profit and Loss notes - 11
Balance sheet notes - 12

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Company Information

for the Period Ended 05 April 2025




Director: Gemma Leigh Bridge
Jessica Liddle
Registered office: 15
Church Lane
Rochdale
England
OL16 1NR
Company Registration Number: 14091589 (England and Wales)

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Directors' Report Period Ended 05 April 2025

The directors present their report with the financial statements of the company for the period ended 05 April 2025

Principal Activities

The company's principal activities during the period was the provision of specialist daycare for children aged 0-10 years with complex health needs and/or learning disabilities across Rochdale and the surrounding areas.

Political and charitable donations

The company's charitable donations during the period amounted to £377. No political donations were made.

Additional information

The Nursery; Special Education Needs and Disability Childcare Ltd. (‘The Nursery’) reached its 2-year milestone in January 2025. We continue to put our mission at the heart of all we do, providing high quality, compassionate and inclusive childcare in a ‘wonderful place for children to learn and grow’. The number of nursery children registered on our books was 77 as at the 5th April 2025, with many more attending our weekend, holiday and wraparound sessions. Our team has also continued to grow this year, with 25 members of staff now employed by The Nursery. We have reported a positive financial position for the second year in a row. This is in large part due to our growth strategy, which saw us offering more sessions to generate income that could then be invested in a new site. At the time of drafting these accounts our offer had been accepted by the vendor on a new, significantly larger building which would be funded by the surpluses reported for this year and last. A smaller element of the surplus is due to staff turnover and vacancies throughout the year, during which time we have used management resource to cover rota gaps and maintain service provision. We also scaled back on new equipment and any non-essential building works in anticipation of the upcoming move. We have continued to invest in our workforce, supporting our apprentices (two of which have qualified this year) and increasing wages so they remain above the national minimum wage. Unfortunately we could not uplift them as much as we would have liked (due to our planned investment in the new building) but this remains a high priority for us and will be revisited in the year ahead. As noted in previous director reports, there continues to be a gap between the price paid for universal provision (government funded childcare places) and the additional cost required to deliver a safe SEND service. Our prices are reviewed on an annual basis and uplifted as necessary, to cover our cost base. We do not take this decision lightly and continue to do everything that we can to keep costs down so our service remains accessible to as many families as possible. No dividends have been taken by the Director this year, just partial repayment of loans that were made to the company to support it during the start-up phase. As a management team, we continue to be ambitious in our plans for The Nursery. This upcoming investment will enable us to deliver on our commitments to expanding the provision, outreach work, training and community engagement. We continue to take immense pride in the work that we do and the service we offer to our children, their families and the wider community. It is with great excitement that we look to the year ahead and all of the wonderful things that our new building will enable us to do.

Directors

The directors shown below have held office during the whole of the period from 06 April 2024 to 05 April 2025
Gemma Leigh Bridge

The director(s) shown below resigned during the period
Jessica Liddle
25 January 2025

This report was approved by the board of directors on 5 January 2026
And Signed On Behalf Of The Board By:

Name: Gemma Leigh Bridge
Status: Director

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Profit and Loss Account

for the Period Ended 05 April 2025


Notes

2025
£
10 months to
5 Apr 2024
£
Turnover 687,091 418,034
Cost of sales ( 264,388 ) ( 150,940 )
Gross Profit or (Loss) 422,703 267,094
Income from coronavirus (COVID-19) business support grants 0 0
Distribution Costs ( 0 ) ( 0 )
Administrative Expenses ( 264,610 ) ( 146,168 )
Other operating income 0 0
Operating Profit or (Loss) 158,093 120,926
Profit or (Loss) Before Tax 4 158,093 120,926
Tax on Profit ( 38,951 ) ( 9,331 )
Profit or (Loss) for Period 119,142 111,595

The notes form part of these financial statements

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Balance sheet

As at 05 April 2025


Notes

2025
£
10 months to
5 Apr 2024
£
Fixed assets
Tangible assets: 5 6,651 7,266
Total fixed assets: 6,651 7,266
Current assets
Cash at bank and in hand: 208,075 87,827
Total current assets: 208,075 87,827
Prepayments and accrued income: 18,173
Creditors: amounts falling due within one year: 6 ( 82,531 ) ( 45,574 )
Net current assets (liabilities): 143,717 42,253
Total assets less current liabilities: 150,368 49,519
Creditors: amounts falling due after more than one year: 7 ( 10,000 )
Total net assets (liabilities): 150,368 39,519

The notes form part of these financial statements

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Balance sheet continued

As at 05 April 2025


Notes

2025
£
10 months to
5 Apr 2024
£
Capital and reserves
Called up share capital: 1 2
Profit and loss account: 150,367 39,517
Shareholders funds: 150,368 39,519

For the year ending 5 April 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 5 January 2026
And Signed On Behalf Of The Board By:

Name: Gemma Leigh Bridge
Status: Director

The notes form part of these financial statements

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Notes to the Financial Statements

for the Period Ended 05 April 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Notes to the Financial Statements

for the Period Ended 05 April 2025

  • 2. Employees


    2025
    10 months to
    5 Apr 2024
    Average number of employees during the period 24 15

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Notes to the Financial Statements

for the Period Ended 05 April 2025

  • 3. Off balance sheet disclosure

    No

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Notes to the Financial Statements

for the Period Ended 05 April 2025

4.Profit or (Loss) before tax

Note 1 Turnover
This category captures all revenue generated for nursery sessions during the period, plus a small reimbursement for staff time on the Early Years Initial Teacher Training (‘EYITT’) programme. Private invoices are issued a month in arrears, with accruals posted for any significant outstanding payments at the end of the financial year. LA sessions are typically paid in advance so where appropriate, income has been deferred out to the following financial year. Approximately half of our income came from the local authority (for government funded nursery places, SEND provision and holiday club) with the balance from privately funded sessions.

Note 2 Cost of Sales
This category includes all food and personal hygiene products (i.e. nappies, wipes and barrier cream). It also includes all staff who are permanently based within the rooms, providing direct care to children. These expenses can be directly attributed to each individual session that is delivered.

Note 3 Administrative Expenses
This category captures all indirect and overhead costs associated with running the nursery. Salaries (for those staff not captured under cost of sales), employer national insurance contributions and pension costs account for 60% of the spend in this area. Rent, equipment and consumables (captured under general expenses) and repairs and maintenance make up the bulk of the balance. Depreciation is also included here, charged on a straight-line basis from the first month of the financial quarter that immediately follows the purchase.

Note 4 Tax
Corporation tax liability is assumed as per the Gov.UK marginal relief calculator.

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Notes to the Financial Statements

for the Period Ended 05 April 2025

5. Tangible assets

Plant & machinery Total
Cost £ £
At 06 April 2024 7,710 7,710
Additions 2,429 2,429
Disposals - -
Revaluations - -
Transfers - -
At 05 April 2025 10,139 10,139
Depreciation
At 06 April 2024 444 444
Charge for year 3,044 3,044
On disposals - -
Other adjustments - -
At 05 April 2025 3,488 3,488
Net book value
At 05 April 2025 6,651 6,651
At 05 April 2024 7,266 7,266

All equipment purchases of £500 or more are recognised on The Nursery’s fixed asset register. Two additions were made in this financial year, for new Community Playthings furniture. The value of this equipment was offset by the annual depreciation charge, leading to a small reduction in the overall net book value of our tangible assets.

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Notes to the Financial Statements

for the Period Ended 05 April 2025

6.Creditors: amounts falling due within one year note


2025
£
10 months to
5 Apr 2024
£
Taxation and social security 48,464 13,652
Accruals and deferred income 23,368
Other creditors 10,699 31,922
Total 82,531 45,574

This category combines all director loans plus corporation tax, PAYE, NIC, pension and student loan payables. Balances reported against the payable accounts reflect those costs recognised during the period but not due to be paid until after the financial year-end. Small steady repayments have been made against the director loan accounts during the year, with some larger lump sums when the cash position allowed.

THE NURSERY; SPECIAL EDUCATIONAL NEEDS AND DISABILITY CHILDCARE LTD

Notes to the Financial Statements

for the Period Ended 05 April 2025

7.Creditors: amounts falling due after more than one year


2025
£
10 months to
5 Apr 2024
£
Other creditors 10,000
Total 10,000