Company registration number 06933664 (England and Wales)
THE BEARS NURSERY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
THE BEARS NURSERY LIMITED
COMPANY INFORMATION
Director
Mrs P Sandhu-Knott
Secretary
Mrs P Sandhu-Knott
Company number
06933664
Registered office
2 Jacey Road
Shirley
Solihull
West Midlands
England
B90 3LH
Accountants
Malcolm Piper & Company Limited
Kingsnorth House
Blenheim Way
Birmingham
West Midlands
United Kingdom
B44 8LS
THE BEARS NURSERY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
THE BEARS NURSERY LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
26,631
31,374
Current assets
Debtors
5
325,830
342,339
Cash at bank and in hand
296,269
185,857
622,099
528,196
Creditors: amounts falling due within one year
6
(201,146)
(150,135)
Net current assets
420,953
378,061
Total assets less current liabilities
447,584
409,435
Provisions for liabilities
(6,600)
(7,844)
Net assets
440,984
401,591
Capital and reserves
Called up share capital
8
490
490
Profit and loss reserves
440,494
401,101
Total equity
440,984
401,591

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 December 2025
Mrs P Sandhu-Knott
Director
Company registration number 06933664 (England and Wales)
THE BEARS NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

The Bears Nursery Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Jacey Road, Shirley, Solihull, West Midlands, England, B90 3LH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 2010, is being amortised over its estimated useful life of ten years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Short leasehold
Over the term of the lease
Fixtures and fittings
15% on reducing balance
Computers
33% on reducing balance
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting prof it.

THE BEARS NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.8
Government grants

The company receives government grants in respect of the job retention scheme. Income from government and other grants are recognised at fair value when the company has entitlement after any performance conditions are met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met these amounts are deferred.

1.9

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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
20
20
3
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024 and 30 April 2025
70,588
Amortisation and impairment
At 1 May 2024 and 30 April 2025
70,588
Carrying amount
At 30 April 2025
-
0
At 30 April 2024
-
0
THE BEARS NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 May 2024
134
95,454
95,588
Additions
-
0
780
780
At 30 April 2025
134
96,234
96,368
Depreciation and impairment
At 1 May 2024
130
64,084
64,214
Depreciation charged in the year
4
5,519
5,523
At 30 April 2025
134
69,603
69,737
Carrying amount
At 30 April 2025
-
0
26,631
26,631
At 30 April 2024
4
31,370
31,374
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
48,377
43,803
Other debtors
272,019
291,019
Prepayments and accrued income
5,434
7,517
325,830
342,339

Included in other debtors is a balance owed by a related party, The Bears Nursery Property Limited for £291,019 (2024: £272,019), of which £250,000 falls due over one year.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
27,548
4,293
Taxation and social security
41,880
30,683
Other creditors
131,718
115,159
201,146
150,135
THE BEARS NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
7
Leasing agreements
2025
2024
Future minimum lease payments due under operating leases:
£
£
Within one year
49,546
77,095
In two to five years
168,000
175,546
In over five years
21,000
63,000
238,546
315,641
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
490
490
490
490
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