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Registration number: 08610684

YMCW Nursery Limited
trading as Benjamin Rabbit Nursery
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

YMCW Nursery Limited
trading as Benjamin Rabbit Nursery

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

YMCW Nursery Limited
trading as Benjamin Rabbit Nursery

Company Information

Director | YMC Waltham

Registered office | Little Tax Oast Old Hay Brenchley Kent TN12 7DG

YMCW Nursery Limited
trading as Benjamin Rabbit Nursery

(Registration number: 08610684)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 735,161 | 500,291
Current assets |  |  |
Debtors | 5 | 102,783 | 61,916
Cash at bank and in hand |  | 1,278,812 | 824,472
|  | 1,381,595 | 886,388
Creditors: Amounts falling due within one year | 6 | (321,060) | (136,900)
Net current assets |  | 1,060,535 | 749,488
Total assets less current liabilities |  | 1,795,696 | 1,249,779
Creditors: Amounts falling due after more than one year | 6 | (20,267) | (21,867)
Provisions for liabilities |  | (16,518) | -
Net assets |  | 1,758,911 | 1,227,912
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 1,758,910 | 1,227,911
Shareholders' funds |  | 1,758,911 | 1,227,912

YMCW Nursery Limited
trading as Benjamin Rabbit Nursery

(Registration number: 08610684)
Balance Sheet as at 31 July 2025 (continued)

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 March 2026

......................................... YMC Waltham Director |  |

YMCW Nursery Limited
trading as Benjamin Rabbit Nursery

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Little Tax Oast
Old Hay
Brenchley
Kent
TN12 7DG

These financial statements were authorised for issue by the director on 30 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of rebates and discounts.
The company recognises revenue only when the amount of revenue can be reliably measured.
The company's turnover comprises fees for the provision of children's nursery services. Nursery fees paid in advance are recorded as deferred income and only recognised as part of income in the period to which they relate.

Government grants

Grants are accounted for under the accruals model as permitted by FRS 102. Grants relating to tangible fixed assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant is deferred, it is recognised as deferred income and included in creditors. Revenue grants are recognised in the period in which the related cost was incurred.

YMCW Nursery Limited
trading as Benjamin Rabbit Nursery

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
The cost of toys, except those relating to outdoor play equipment, are written off as incurred on the basis that their expected useful life does not exceed one year.

Depreciation

Depreciation is charged so as to write off the cost of assets less their estimated residual value over their expected useful economic lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% straight line
Computer equipment | 33% straight line
Equipment | 20% or 5% straight line
Motor vehicles | 20% straight line
Premises set-up costs (Chatham) | Over the period of the 25 year lease
Long leasehold building (Holborough) | Over estimated 50 year useful life
Long leasehold land (Holborough) | Over remaining term of the 125 year lease
Forest school land | Not depreciated

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

YMCW Nursery Limited
trading as Benjamin Rabbit Nursery

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2 | Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for services provided in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

YMCW Nursery Limited
trading as Benjamin Rabbit Nursery

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 47 (2024 - 38).

YMCW Nursery Limited
trading as Benjamin Rabbit Nursery

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

4 | Tangible assets

| Leasehold improvements £ | Long leasehold land and buildings £ | Forest school land £ | Fixtures and fittings £ | Equipment £ | Computer equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 August 2024 | 81,220 | 459,167 | - | 10,160 | 29,556 | 11,554 | 28,134 | 619,791
Additions | - | - | 172,911 | - | 11,793 | - | 95,467 | 280,171
Disposals | (8,166) | - | - | (1,217) | - | - | (28,134) | (37,517)
At 31 July 2025 | 73,054 | 459,167 | 172,911 | 8,943 | 41,349 | 11,554 | 95,467 | 862,445
Depreciation
At 1 August 2024 | 47,925 | 22,161 | - | 6,224 | 23,156 | 5,900 | 14,134 | 119,500
Charge for the year | 2,006 | 7,388 | - | 1,943 | 3,790 | 3,416 | 9,547 | 28,090
Eliminated on disposal | (4,955) | - | - | (1,217) | - | - | (14,134) | (20,306)
At 31 July 2025 | 44,976 | 29,549 | - | 6,950 | 26,946 | 9,316 | 9,547 | 127,284
Carrying amount
At 31 July 2025 | 28,078 | 429,618 | 172,911 | 1,993 | 14,403 | 2,238 | 85,920 | 735,161
At 31 July 2024 | 33,295 | 437,006 | - | 3,936 | 6,400 | 5,654 | 14,000 | 500,291

YMCW Nursery Limited
trading as Benjamin Rabbit Nursery

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

5 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 48,139 | 3,274
Amounts owed by related parties |  | 4,015 | 3,099
Prepayments |  | 39,964 | 39,162
Other debtors |  | 10,665 | 16,381
|  | 102,783 | 61,916

Details of non-current trade and other debtors

Included within other debtors is an amount receivable in more than one year of £6,565 (2024: £9,865).

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 6,423 | 5,492
Taxation and social security | 234,486 | 100,160
Accruals and deferred income | 74,620 | 27,100
Other creditors | 5,531 | 4,148
| 321,060 | 136,900

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Deferred income | 20,267 | 21,867

7 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £776,304 (2024 - £696,000). In addition, the company has an annual commitment in respect of the staff auto-enrolment pension scheme equal to 3% of the qualifying earnings of the employees who elected to join the scheme. This is equivalent to an estimated annual amount of £9,700 (2024 - £7,800).