Company registration number 12165051 (England and Wales)
HONEY POT NURSERY GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
HONEY POT NURSERY GROUP LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
HONEY POT NURSERY GROUP LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,487,078
2,920,435
Investments
5
504
504
2,487,582
2,920,939
Current assets
Debtors
6
23,164
187,746
Cash at bank and in hand
1,284,980
1,518,019
1,308,144
1,705,765
Creditors: amounts falling due within one year
7
(801,941)
(1,017,002)
Net current assets
506,203
688,763
Total assets less current liabilities
2,993,785
3,609,702
Creditors: amounts falling due after more than one year
8
(132,887)
(766,578)
Provisions for liabilities
(695)
(4,374)
Net assets
2,860,203
2,838,750
Capital and reserves
Called up share capital
204
204
Profit and loss reserves
2,859,999
2,838,546
Total equity
2,860,203
2,838,750
HONEY POT NURSERY GROUP LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 April 2026 and are signed on its behalf by:
J A Hurst
Director
Company registration number 12165051 (England and Wales)
HONEY POT NURSERY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Honey Pot Nursery Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 358 Aigburth Road, Liverpool, L17 6AE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% straight line
Motor vehicles
20% straight line

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.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

HONEY POT NURSERY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention 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 and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts 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.

HONEY POT NURSERY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

HONEY POT NURSERY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
3
Employees

The company processes the payrolls for employees of the company's subsidiary companies which are recharged to such subsidiaries.

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
26
22
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2024
3,093,606
25,107
3,118,713
Additions
-
0
1,198
1,198
Disposals
(610,009)
-
0
(610,009)
At 31 July 2025
2,483,597
26,305
2,509,902
Depreciation and impairment
At 1 August 2024
180,675
17,603
198,278
Depreciation charged in the year
-
0
5,221
5,221
Impairment losses
(180,675)
-
0
(180,675)
At 31 July 2025
-
0
22,824
22,824
Carrying amount
At 31 July 2025
2,483,597
3,481
2,487,078
At 31 July 2024
2,912,931
7,504
2,920,435
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
504
504

Shares in Group undertakings comprise 100% of the issued share capital of Honey Pot Nursery Ltd, Honey Pot Nursery Garston Ltd, Honey Pot Nursery Childwall Ltd, Honey Pot Nursery (Wavertree) Ltd, Honey Pot Nursery Childcare Ltd, Honey Pot Nursery & Forest School (Halewood) Ltd and Honey Pot Nursery Huyton Ltd, all companies that trade as Children's day nurseries. The registered office for all the subsidiaries is 358 Aigburth Road, Liverpool, L17 6AE.

HONEY POT NURSERY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
23,164
187,746
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
134,073
85,370
Amounts owed to group undertakings
403,436
549,579
Corporation tax
11,353
5,942
Other creditors
253,079
376,111
801,941
1,017,002
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
132,887
766,578

An amount of £266,960 is included in bank loans, £134,073 is due within one year and £132,887 is due greater than a year. A lump sum payment of £500,000 was made during the year. The loan is secured by fixed charges over the properties held by the company. Interest is charged on the balance per annum at 3% + base rate, and the loan is repayable over 120 months.

Creditors which fall due after five years are as follows:
2025
2024
£
£
Payable by instalments
-
348,885
9
Related party transactions
HONEY POT NURSERY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
9
Related party transactions
(Continued)
- 8 -

At the period end £522,948 (£93,020 - 2024) was owed to Honey Pot Nursery Garston Ltd, a subsidiary. This loan is interest free and is repayable on demand.

At the period end £100,066 (£121,796 - 2024) was owed to Honey Pot Nursery Ltd, a subsidiary. This loan is interest free and is repayable on demand.

At the period end £85,562 (£138,830 - 2024) was owed to Honey Pot Nursery (Wavertree) Ltd, a subsidiary. This loan is interest free and is repayable on demand.

At the period end £74,662 (£64,147 - 2024) was owed to Honey Pot Nursery Childwall Ltd, a subsidiary. This loan is interest free and is repayable on demand.

At the period end £30,647 (£79,632 - 2024) was owed to Honey Pot Childcare Ltd, a subsidiary. This loan is interest free and is repayable on demand.

At the period end £59,551 (£52,155 - 2024) was owed to Honey Pot Nursery Huyton Ltd, a subsidiary. This loan is interest free and is repayable on demand.

At the period end, loans of £2,500 (£54,255 - 2024) was were owed to the business by other shareholders (non-directors). The loans are interest free and repayable on demand.

At the period end, £15,000 (£Nil - 2024) was owed to The Hurst Grandchildren Settlement, a subsidiary. This loan is interest free and is repayable on demand.

During the year, a property was transferred to shareholders so a disposal has been recognised in the accounts. The deemed proceeds for this transfer were £100,000 which was a value derived by the directors with reference to similar properties on the market.

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