Silverfin false false 31/08/2025 01/09/2024 31/08/2025 C Barrow 15/02/2021 M Vadhera 21/04/2020 V Vadhera 07/08/2024 26 February 2026 The principal activity of the company is the provision of nursery care. 12565684 2025-08-31 12565684 bus:Director1 2025-08-31 12565684 bus:Director2 2025-08-31 12565684 bus:Director3 2025-08-31 12565684 2024-08-31 12565684 core:CurrentFinancialInstruments 2025-08-31 12565684 core:CurrentFinancialInstruments 2024-08-31 12565684 core:Non-currentFinancialInstruments 2025-08-31 12565684 core:Non-currentFinancialInstruments 2024-08-31 12565684 core:ShareCapital 2025-08-31 12565684 core:ShareCapital 2024-08-31 12565684 core:RetainedEarningsAccumulatedLosses 2025-08-31 12565684 core:RetainedEarningsAccumulatedLosses 2024-08-31 12565684 core:Goodwill 2024-08-31 12565684 core:Goodwill 2025-08-31 12565684 core:Vehicles 2024-08-31 12565684 core:FurnitureFittings 2024-08-31 12565684 core:ComputerEquipment 2024-08-31 12565684 core:Vehicles 2025-08-31 12565684 core:FurnitureFittings 2025-08-31 12565684 core:ComputerEquipment 2025-08-31 12565684 core:CostValuation 2024-08-31 12565684 core:AdditionsToInvestments 2025-08-31 12565684 core:CostValuation 2025-08-31 12565684 core:SubsidiariesWithMaterialNon-controllingInterests core:CurrentFinancialInstruments 2025-08-31 12565684 core:SubsidiariesWithMaterialNon-controllingInterests core:CurrentFinancialInstruments 2024-08-31 12565684 core:RemainingRelatedParties core:CurrentFinancialInstruments 2025-08-31 12565684 core:RemainingRelatedParties core:CurrentFinancialInstruments 2024-08-31 12565684 core:CurrentFinancialInstruments core:Secured 2025-08-31 12565684 core:ImmediateParent core:CurrentFinancialInstruments 2025-08-31 12565684 core:ImmediateParent core:CurrentFinancialInstruments 2024-08-31 12565684 core:MoreThanFiveYears 2025-08-31 12565684 core:MoreThanFiveYears 2024-08-31 12565684 2024-09-01 2025-08-31 12565684 bus:FilletedAccounts 2024-09-01 2025-08-31 12565684 bus:SmallEntities 2024-09-01 2025-08-31 12565684 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 12565684 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12565684 bus:Director1 2024-09-01 2025-08-31 12565684 bus:Director2 2024-09-01 2025-08-31 12565684 bus:Director3 2024-09-01 2025-08-31 12565684 core:Goodwill core:TopRangeValue 2024-09-01 2025-08-31 12565684 core:Goodwill 2024-09-01 2025-08-31 12565684 core:Vehicles 2024-09-01 2025-08-31 12565684 core:FurnitureFittings core:TopRangeValue 2024-09-01 2025-08-31 12565684 core:ComputerEquipment core:TopRangeValue 2024-09-01 2025-08-31 12565684 2023-09-01 2024-08-31 12565684 core:FurnitureFittings 2024-09-01 2025-08-31 12565684 core:ComputerEquipment 2024-09-01 2025-08-31 12565684 core:Subsidiary1 2024-09-01 2025-08-31 12565684 core:Subsidiary1 1 2024-09-01 2025-08-31 12565684 core:Subsidiary1 1 2023-09-01 2024-08-31 12565684 core:Subsidiary2 2024-09-01 2025-08-31 12565684 core:Subsidiary2 1 2024-09-01 2025-08-31 12565684 core:Subsidiary2 1 2023-09-01 2024-08-31 12565684 core:CurrentFinancialInstruments 2024-09-01 2025-08-31 12565684 core:Non-currentFinancialInstruments 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure decimalUnit

Company No: 12565684 (England and Wales)

# NURSERYTIME LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH THE REGISTRAR

NURSERYTIME LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

Contents

NURSERYTIME LTD

## BALANCE SHEET

AS AT 31 AUGUST 2025
NURSERYTIME LTD

## BALANCE SHEET (continued)

AS AT 31 AUGUST 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 85,425 |  | 100,281
Tangible assets | 4 | 88,286 |  | 53,700
Investments | 5 | 1,073,248 |  | 589,810
|  | 1,246,959 |  | 743,791
Current assets |  |  |  |
Debtors | 6 | 906,599 |  | 590,503
Cash at bank and in hand |  | 76,013 |  | 68,282
|  | 982,612 |  | 658,785
Creditors: amounts falling due within one year | 7 | ( 1,121,721) |  | ( 506,386)
Net current (liabilities)/assets |  | (139,109) |  | 152,399
Total assets less current liabilities |  | 1,107,850 |  | 896,190
Creditors: amounts falling due after more than one year | 8 | ( 606,784) |  | ( 634,303)
Provision for liabilities |  | ( 18,185) |  | ( 7,497)
Net assets |  | 482,881 |  | 254,390
Capital and reserves |  |  |  |
Called-up share capital |  | 1 |  | 1
Profit and loss account |  | 482,880 |  | 254,389
Total shareholder's funds |  | 482,881 |  | 254,390

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Nurserytime Ltd (registered number: 12565684) were approved and authorised for issue by the Board of Directors on 26 February 2026. They were signed on its behalf by:

M Vadhera Director |

NURSERYTIME LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025
NURSERYTIME LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Nurserytime Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 125a Kenton Road, Newcastle Upon Tyne, NE3 4NQ, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for 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.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

###### Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 10 years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 20 % reducing balance
Fixtures and fittings | 4 years straight line
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and in bank.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors not on the payroll | 63 |  | 57

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 September 2024 | 148,564 |  | 148,564
At 31 August 2025 | 148,564 |  | 148,564
Accumulated amortisation |  |  |
At 01 September 2024 | 48,283 |  | 48,283
Charge for the financial year | 14,856 |  | 14,856
At 31 August 2025 | 63,139 |  | 63,139
Net book value |  |  |
At 31 August 2025 | 85,425 |  | 85,425
At 31 August 2024 | 100,281 |  | 100,281

#### 4. Tangible assets

| Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 September 2024 | 7,258 |  | 155,422 |  | 4,288 |  | 166,968
Additions | 0 |  | 81,246 |  | 558 |  | 81,804
At 31 August 2025 | 7,258 |  | 236,668 |  | 4,846 |  | 248,772
Accumulated depreciation |  |  |  |  |  |  |
At 01 September 2024 | 4,356 |  | 108,128 |  | 784 |  | 113,268
Charge for the financial year | 1,452 |  | 44,256 |  | 1,510 |  | 47,218
At 31 August 2025 | 5,808 |  | 152,384 |  | 2,294 |  | 160,486
Net book value |  |  |  |  |  |  |
At 31 August 2025 | 1,450 |  | 84,284 |  | 2,552 |  | 88,286
At 31 August 2024 | 2,902 |  | 47,294 |  | 3,504 |  | 53,700

#### 5. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 September 2024 | 589,810
Additions | 483,438
At 31 August 2025 | 1,073,248
Carrying value at 31 August 2025 | 1,073,248
Carrying value at 31 August 2024 | 589,810

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.08.2025 | Ownership 31.08.2024 | Held
Daypark Limited | 125a Kenton Road, Newcastle upon Tyne, United Kingdom, NE3 4NQ | The provision of nursery care | Ordinary | 100.00% | 100.00% | Direct
Team Valley Nursery Limited | New Road, Team Valley Trading Estate, Gateshead, Tyne And Wear, NE11 0JU | The provision of nursery care | Ordinary | 100.00% | 0.00% | Direct

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by own subsidiaries | 221,056 |  | 214,498
Amounts owed by related parties | 675,840 |  | 368,640
Prepayments | 9,703 |  | 7,365
| 906,599 |  | 590,503

Amounts owed by related parties and subsidiaries are interest free and repayable on demand

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 35,652 |  | 31,000
Amounts owed to Parent undertakings | 197,410 |  | 200,033
Amounts owed to own subsidiaries | 472,498 |  | 0
Amounts owed to related parties | 534 |  | 534
Amounts owed to directors | 169,670 |  | 169,670
Accruals and deferred income | 137,986 |  | 41,688
Corporation tax | 79,868 |  | 44,326
Other taxation and social security | 18,768 |  | 14,879
Other creditors | 9,335 |  | 4,256
| 1,121,721 |  | 506,386

Creditors include bank loans which are secured of £35,652 (2024: £31,000).

Amounts owed to parent, subsidiaries and related parties interest free and repayable on demand.
Amounts owed to directors are interest free and repayable on demand.

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 606,784 |  | 634,303

Creditors include bank loans which are secured of £606,784 (2024: £634,303).

Amounts repayable after more than 5 years are included in creditors falling due over one year:

| 2025 |  | 2024
| £ |  | £
Bank loans (secured / repayable by instalments) | 479,303 |  | 510,303

#### 9. Financial commitments

Other financial commitments

| 2025 |  | 2024
| £ |  | £
Total commitments under non-cancellable operating leases not provided for in the accounts | 39,591 |  | 61,817

#### 10. Related party transactions

Other related party transactions

During the year amounts of £2,576 (2024 - nil) were written off with an associated company, as the directors no longer considered these amounts to be recoverable.