Grass Roots Private Day Nursery Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 11018363

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,100		6,200
Tangible Assets	5		5,338		9,599

			8,438		15,799
CURRENT ASSETS
Debtors	6	20,439		29,886
Cash at bank and in hand		163,117		119,258

		183,556		149,144
Creditors: Amounts Falling Due Within One Year	7	(170,256 )		(138,338 )

NET CURRENT ASSETS (LIABILITIES)			13,300		10,806

TOTAL ASSETS LESS CURRENT LIABILITIES			21,738		26,605

Creditors: Amounts Falling Due After More Than One Year	8		(1,291 )		(9,459 )

NET ASSETS			20,447		17,146

CAPITAL AND RESERVES
Called up share capital			3		3
Income Statement			20,444		17,143

SHAREHOLDERS' FUNDS			20,447		17,146

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Grass Roots Private Day Nursery Ltd

Statement of Financial Position (continued)

As At 31 October 2025

For the year ending 31 October 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 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr M J Pottinger

Director

14th January 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Grass Roots Private Day Nursery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11018363 . The registered office is 3 Waverley Road, Elland, HX5 0NL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and funding received.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% On Cost
Computer Equipment	25% On Cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.6. Government Grant

Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.

All grants in the income statement are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 36 (2024: 34)

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Grass Roots Private Day Nursery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	15,500

As at 31 October 2025	15,500

Amortisation
As at 1 November 2024	9,300
Provided during the period	3,100

As at 31 October 2025	12,400

Net Book Value
As at 31 October 2025	3,100

As at 1 November 2024	6,200

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 November 2024	40,044
Additions	2,265

As at 31 October 2025	42,309

Depreciation
As at 1 November 2024	30,445
Provided during the period	6,526

As at 31 October 2025	36,971

Net Book Value
As at 31 October 2025	5,338

As at 1 November 2024	9,599

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,160	5,058
Other debtors	12,279	24,828

	20,439	29,886

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Grass Roots Private Day Nursery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	7,800	7,800
Other creditors	126,923	95,530
Taxation and social security	35,533	35,008

	170,256	138,338

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,291	9,459

9. Ultimate Controlling Party

The company was controlled throughout the year by the directors who own 100% of the issued share capital.

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