09071951 false a nursery school 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/2024-07-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-07-31 http://www.companieshouse.gov.uk/cd:Director1 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-07-31 http://www.companieshouse.gov.uk/cd:Director2 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2024-07-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-07-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-07-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-07-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-07-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-07-31 http://www.companieshouse.gov.uk/2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/2024-07-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/2025-07-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 09071951
Stone Eden Nursery School Limited
ACCOUNTS
FOR THE YEAR ENDED 31/07/2025
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Stone Eden Nursery School Limited

ACCOUNTS
FOR THE YEAR ENDED 31/07/2025
DIRECTORS
D W Farrell
Mrs J Farrell
REGISTERED OFFICE
6 Brunswick Street
Carlisle
CA1 1PN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09071951
BANKERS
Lloyds Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Stone Eden Nursery School Limited

ACCOUNTS
FOR THE YEAR ENDED 31/07/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Stone Eden Nursery School Limited

BALANCE SHEET AT 31/07/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 94,440 |  |  |  | 71,387
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 500 |  |  |  | 500 |  |
Debtors |  | 4 |  | 251,437 |  |  |  | 132,117 |  |
|  |  |  | 251,937 |  |  |  | 132,617 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 231,735 |  |  |  | 151,791 |  |
NET CURRENT ASSETS / (LIABILITIES) |  |  |  |  |  | 20,202 |  |  |  | (19,174)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 114,642 |  |  |  | 52,213
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | - |  |  |  | 27,833
NET ASSETS |  |  |  |  |  | 114,642 |  |  |  | 24,380
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  |  | 30 |  |  |  | 30
Profit and loss account |  |  |  |  |  | 114,612 |  |  |  | 24,350
SHAREHOLDERS' FUNDS |  |  |  |  |  | 114,642 |  |  |  | 24,380
For the year ending 31/07/2025 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 23/12/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
D W Farrell |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Stone Eden Nursery School Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/07/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Short Leasehold Properties |  | straight line 2%
Fixtures and Fittings |  | reducing balance 25%
Equipment |  | reducing balance 25%

1c. Stocks
Stock is valued at the lower of cost and net estimated selling price less selling costs. Cost is based on the weighted average purchase price.

1d. Taxation
Corporation tax payable is provided on taxable profits at the current rates.
Provision is made for deferred taxation in so far as a liability or asset has arisen as a result of transactions that had occurred by the balance sheet date and have given rise to an obligation to pay more tax in the future, or the right to pay less tax in the future. An asset has not been recognised to the extent that the transfer of economic benefits in the future is uncertain.

1e. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Fees are recognised upon the provision of nursery services.

1f. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

Stone Eden Nursery School Limited

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Short Leasehold |  | Fixtures |  |  |  |
|  | Properties |  | and Fittings |  | Equipment |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/08/2024 |  | 69,386 |  | 99,501 |  | 64,108 |  | 232,995
Additions |  | - |  | 27,676 |  | - |  | 27,676
At 31/07/2025 |  | 69,386 |  | 127,177 |  | 64,108 |  | 260,671
Depreciation |  |  |  |  |  |  |  |
At 01/08/2024 |  | 8,187 |  | 93,898 |  | 59,523 |  | 161,608
For the year |  | 1,388 |  | 2,089 |  | 1,146 |  | 4,623
At 31/07/2025 |  | 9,575 |  | 95,987 |  | 60,669 |  | 166,231
Net Book Amounts |  |  |  |  |  |  |  |
At 31/07/2025 |  | 59,811 |  | 31,190 |  | 3,439 |  | 94,440
At 31/07/2024 |  | 61,199 |  | 5,603 |  | 4,585 |  | 71,387

3. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 500 |  | 500
|  |  |  | 500 |  | 500

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Amounts due from group companies |  |  |  | 251,437 |  | 132,117
|  |  |  | 251,437 |  | 132,117

Stone Eden Nursery School Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 54,295 |  | 29,503
Directors current account |  |  |  | 61,776 |  | 49,636
Bank loans and overdrafts |  |  |  | 37,283 |  | 10,574
Bank loans |  |  |  | - |  | 6,000
Other creditors |  |  |  | 40,281 |  | 26,978
Accruals |  |  |  | 9,600 |  | 9,600
Deferred income |  |  |  | 28,500 |  | 19,500
|  |  |  | 231,735 |  | 151,791

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans (unsecured) >1Yr |  |  |  | - |  | 27,833
|  |  |  | - |  | 27,833

7. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 35 |  | 22

8. RELATED PARTY TRANSACTIONS
The directors received salaries totalling £20,508 during the year (2024 - £18,192). Dividends of £68,000 were paid to the directors during the year (2024 - £80,000).
At the balance sheet date total loans of £61,776 were owed to the directors by the company (2024 - £49,636). A loan of £26,728 was owed by the parent company at that date (2024 - £26,728). The loans are unsecured, interest free and repayable on demand.
The company operates rent free from premises owned by a partnership in which the directors and the parent company are partners (2024 - Same).

9. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 09071951.
The company's registered office is 6 Brunswick Street, Carlisle, CA1 1PN.