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Registered number: 09624818
BLUE JAY NURSERY LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Relax Tax Limited
BLUE JAY NURSERY LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
BLUE JAY NURSERY LIMITED
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09624818

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 6 | 363,811 |  | 318,237 |
Cash at bank and in hand |  | 152,769 |  | 86,996 |
|  | 516,580 |  | 405,233 |
Creditors: Amounts Falling Due Within One Year | 7 | (200,251 ) |  | (106,913 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 316,329 |  | 298,320
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 316,329 |  | 298,320
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (255,077 ) |  | (281,049 )
NET ASSETS |  |  | 61,252 |  | 17,271
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 61,251 |  | 17,270
SHAREHOLDERS' FUNDS |  |  | 61,252 |  | 17,271

Page 1
Page 2
BLUE JAY NURSERY LIMITED
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
The financial statements were approved by the board of directors on 13 December 2025 and were signed on its behalf by:

Mr Jarrod Ayling Director
13/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BLUE JAY NURSERY LIMITED
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
BLUE JAY NURSERY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09624818 . The registered office is LONGTON HOUSE LONGTON HOUSE, LAMBETH WALK, ENGLAND, SE11 6LU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery 25% reducing balance method
2.5. Presentation currency
The accounts are presented in £ sterling.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 20)
20 20
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 210,000
As at 31 March 2025 | 210,000
Amortisation
As at 1 April 2024 | 210,000
As at 31 March 2025 | 210,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

Page 3
Page 4
BLUE JAY NURSERY LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 295,000
As at 31 March 2025 | 295,000
Depreciation
As at 1 April 2024 | 295,000
As at 31 March 2025 | 295,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 16,295 |  | 1,390
Prepayments and accrued income | 20,865 |  | 20,647
Amounts owed by group undertakings | 326,651 |  | 296,200
| 363,811 |  | 318,237

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,553 |  | 2,896
Bank loans and overdrafts | 26,548 |  | 26,440
Corporation tax | 50,055 |  | 17,781
Other taxes and social security | 6,317 |  | 4,813
Net wages | 23,224 |  | 22,126
Other creditors | 14,800 |  | 10,400
Accruals and deferred income | 62,459 |  | 18,638
Director's loan account | 11,295 |  | 3,819
| 200,251 |  | 106,913

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 255,077 |  | 281,049

Page 4
Page 5
BLUE JAY NURSERY LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5