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Company registration number: 2312051
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MAY 2025
| ROOKIES DAY NURSERIES LIMITED
ROOKIES DAY NURSERIES LIMITED |  |
COMPANY INFORMATION
Directors | P O Wallace
| Dr M P Wallace
Registered number | 2312051
Registered office | Stevenage Football Academy Shephallbury Sports Academy
| Broadhall Way
| Stevenage
| SG2 8RH
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
ROOKIES DAY NURSERIES LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 4
ROOKIES DAY NURSERIES LIMITED REGISTERED NUMBER:2312051 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 171,662 |  | 28,983 |
Cash at bank and in hand |  | 42,964 |  | 280,358 |
|  | 214,626 |  | 309,341 |
Creditors: amounts falling due within one year | 5 | (107,794) |  | (281,406) |
Net current assets |  |  | 106,832 |  | 27,935
Total assets less current liabilities |  |  | 106,832 |  | 27,935
Creditors: amounts falling due after more than one year | 6 |  | - |  | (10,757)
Net assets |  |  | 106,832 |  | 17,178
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 106,732 |  | 17,078
|  |  | 106,832 |  | 17,178
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ROOKIES DAY NURSERIES LIMITED REGISTERED NUMBER:2312051 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ P O Wallace
Director
Date: 18 February 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
ROOKIES DAY NURSERIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Rookies Day Nurseries Limited is a private company, limited by shares, registered in England and Wales. The comapny's registered number and reigstered office address can be found on the Company Information Page. The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the year was 30 (2024 - 25).
Page 3
ROOKIES DAY NURSERIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 29,199 | 27,031
| Amounts owed by group undertakings | 140,393 | -
| Prepayments and accrued income | 2,070 | 1,952
|  | 171,662 | 28,983
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,511 | 10,000
| Trade creditors | 11,405 | 8,250
| Amounts owed to group undertakings | - | 194,460
| Other taxation and social security | 7,914 | 9,080
| Other creditors | 20,000 | -
| Accruals and deferred income | 57,964 | 59,616
|  | 107,794 | 281,406
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 10,757
|  | - | 10,757
7. | Parent undertaking
The parent undertaking is Stevenage Football Club Limited, whose registered office is The Stevenage FC Stadium, Broadhall Way, Stevenage, Hertfordshire, SG2 8RH.
8. | Related party transactions
| At the balance sheet date the company owed £20,000 (2024: £Nil) to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan.
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