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Registered number: 15418240
The Den Nursery Group Limited
Financial Statements
For the Period 16 January 2024 to 30 June 2025
The Den Nursery Group Limited
Contents
Contents

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

Page 1
The Den Nursery Group Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 15418240

| 30 June 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 677,800
Investments | 5 |  | 1,324,974
|  |  | 2,002,774
CURRENT ASSETS
Debtors | 6 | 378,548 |
Cash at bank and in hand |  | 12 |
|  | 378,560 |
Creditors: Amounts Falling Due Within One Year | 7 | (997,205 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (618,645 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,384,129
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,165,113 )
NET ASSETS |  |  | 219,016
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100
Profit and Loss Account |  |  | 218,916
SHAREHOLDERS' FUNDS |  |  | 219,016

Page 1
Page 2
The Den Nursery Group Limited
Balance Sheet (continued)
As At 30 June 2025
For the period ending 30 June 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 her 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.
On behalf of the board

Mrs A Litting Director
17 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Den Nursery Group Limited
Notes to the Financial Statements
For the Period 16 January 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
The Den Nursery Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15418240 . The registered office is First Floor Stirling House, Outrams Wharf, Little Eaton, Derby, DE21 5EL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 0%

3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 16 January 2024 | -
Additions | 677,800
As at 30 June 2025 | 677,800
Net Book Value
As at 30 June 2025 | 677,800
As at 16 January 2024 | -

Page 3
Page 4
The Den Nursery Group Limited
Notes to the Financial Statements (continued)
For the Period 16 January 2024 to 30 June 2025
5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 16 January 2024 | -
Additions | 1,324,974
As at 30 June 2025 | 1,324,974
Provision
As at 16 January 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 1,324,974
As at 16 January 2024 | -

6. Debtors

| 30 June 2025
--- | ---
| £
Due within one year
Amounts owed by group undertakings | 378,548

7. Creditors: Amounts Falling Due Within One Year

| 30 June 2025
--- | ---
| £
Bank loans and overdrafts | 130,201
Amounts owed to group undertakings | 490,675
Other creditors | 376,329
| 997,205

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

| 30 June 2025
--- | ---
| £
Bank loans | 1,165,113

9. Secured Creditors
Of the creditors the following amounts are secured.

| 30 June 2025
--- | ---
| £
Bank loans and overdrafts | 1,295,314

Page 4
Page 5
The Den Nursery Group Limited
Notes to the Financial Statements (continued)
For the Period 16 January 2024 to 30 June 2025
10. Share Capital

| 30 June 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

11. Related Party Transactions
The Old Forge Day Nursery LimitedThe Old Forge Day Nursery Ltd is a 100% subsidiary of The Den Group LimitedThe amount owed from the Old Forge Day Nursery was £153,744 (2024:nil) as at the year end.

The Old Forge Day Nursery Limited

The Old Forge Day Nursery Ltd is a 100% subsidiary of The Den Group Limited

The amount owed from the Old Forge Day Nursery was £153,744 (2024:nil) as at the year end.

Old Vicarage day Nursery LimitedOld Vicarage day Nursery Limited is a 100% subsidiary of The Den Group LimitedThe amount owed to the Old Vicarage day Nursery Limited was £378,548 (2024:nil) as at the year end.

Old Vicarage day Nursery Limited

Old Vicarage day Nursery Limited is a 100% subsidiary of The Den Group Limited

The amount owed to the Old Vicarage day Nursery Limited was £378,548 (2024:nil) as at the year end.

Beeches Park Childrens Nursery LimitedBeeches Park Childrens Nursery Limited is a 100% subsidiary of The Den Group LimitedThe amount owed from Beeches Park Childrens Nursery Limited was £336,931 (2024:nil) as at the year end.

Beeches Park Childrens Nursery Limited

Beeches Park Childrens Nursery Limited is a 100% subsidiary of The Den Group Limited

The amount owed from Beeches Park Childrens Nursery Limited was £336,931 (2024:nil) as at the year end.

Page 5