Abberley House Nursery Limited

Registered number

14461960

Filleted Accounts

30 November 2025

Abberley House Nursery Limited
Registered number:		14461960
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	4		122,378			129,338
Tangible assets	5		20,437			24,221
			142,815			153,559

Current assets
Debtors	6	25,253			5,298
Cash at bank and in hand		135,868			104,301
		161,121			109,599

Creditors: amounts falling due within one year	7	(225,835)			(248,105)

Net current liabilities			(64,714)			(138,506)

Total assets less current liabilities			78,101			15,053


Provisions for liabilities			(1,178)			(1,391)


Net assets			76,923			13,662

Capital and reserves
Called up share capital			100			100
Profit and loss account			76,823			13,562

Shareholders' funds			76,923			13,662

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Michael Wolstenholme
Director
Approved by the board on 19 January 2026

Abberley House Nursery Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	The financial statements have been prepared on a going concern basis. The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company’s ability to continue as a going concern for the period of at least 12 months from the date of approval of these financial statements.

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over 10 years
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Exemption from preparing consolidated financial statements
	The company, and the parent company, qualify as small as set out in section 383 of the Companies Act 2006 and the company and the parent are considered eligible for the exemption to prepare consolidated accounts.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			13		16


3	Taxation			2025		2024
£					£
	Current year corporation tax charge			23,189		4,749
	Deferred Tax on timing differences			(213)		703
				22,976		5,452


4	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 December 2024					139,198
	At 30 November 2025					139,198

	Amortisation
	At 1 December 2024					9,860
	Provided during the year					6,960
	At 30 November 2025					16,820

	Net book value
	At 30 November 2025					122,378
	At 30 November 2024					129,338

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


5	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 December 2024	25,348		6,148		31,496
	Additions	850		-		850
	At 30 November 2025	26,198		6,148		32,346

	Depreciation
	At 1 December 2024	3,414		3,861		7,275
	Charge for the year	2,584		2,050		4,634
	At 30 November 2025	5,998		5,911		11,909

	Net book value
	At 30 November 2025	20,200		237		20,437
	At 30 November 2024	21,934		2,287		24,221


6	Debtors			2025		2024
£					£

	Trade debtors			11,259		3,813
	Other debtors			13,994		1,485
				25,253		5,298


7	Creditors: amounts falling due within one year			2025		2024
£					£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest			151,266		208,566
	Taxation and social security costs			26,358		7,060
	Other creditors			48,211		32,479
				225,835		248,105


8	Related party transactions

	At the end of the year there was a balance of £151,266 (2024: £208,566) owing to Grove Villa Childcare Limited. During the year the company paid £60,000 in management fees (2024: £60,000) to Grove Villa Childcare Limited.


9	Controlling party

	The ultimate parent company is Grove Villa Childcare Limited whose registered office is Suite 3a Kings Hall, St Ives Business Park, Parsons Green, St Ives, Cambridgeshire, PE27 4WY. The ultimate controlling parties are Michael and Letang Wolstenholme.


10	Other information

	Abberley House Nursery Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Suite 3a Kings Hall, St Ives Business Park
	Parsons Green
	St Ives
	Cambridgeshire
	PE27 4WY