REGISTERED NUMBER: 06694252 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Nina's Nursery (Davenport) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N S Stones

Mr M A Stones

REGISTERED OFFICE:

56 Devonshire Park Road

Stockport

Cheshire

SK2 6JW

REGISTERED NUMBER:

06694252 (England and Wales)

ACCOUNTANTS:

BK Plus Ltd

Abacus House

Pennine Business Park

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Intangible assets

4

79,001

85,584

Tangible assets

5

2,407

1,910

81,408

87,494

CURRENT ASSETS

Debtors

6

255,728

256,179

Cash at bank

75,962

26,807

331,690

282,986

CREDITORS

Amounts falling due within one year

7

386,904

338,236

NET CURRENT LIABILITIES

(55,214

)

(55,250

)

TOTAL ASSETS LESS CURRENT LIABILITIES

26,194

32,244

CREDITORS

Amounts falling due after more than one year

8

(25,492

)

(32,446

)

PROVISIONS FOR LIABILITIES

(602

)

(288

)

NET ASSETS/(LIABILITIES)

100

(490

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

-

(590

)

SHAREHOLDERS' FUNDS

100

(490

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2026 and were signed on its behalf by:

Mrs N S Stones - Director

1.	STATUTORY INFORMATION

Nina's Nursery (Davenport) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

131,670

AMORTISATION

At 1 October 2024

46,086

Amortisation for year

6,583

At 30 September 2025

52,669

NET BOOK VALUE

At 30 September 2025

79,001

At 30 September 2024

85,584

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 October 2024

17,440

1,049

18,489

Additions

139

825

964

At 30 September 2025

17,579

1,874

19,453

DEPRECIATION

At 1 October 2024

15,679

900

16,579

Charge for year

362

105

467

At 30 September 2025

16,041

1,005

17,046

NET BOOK VALUE

At 30 September 2025

1,538

869

2,407

At 30 September 2024

1,761

149

1,910

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

1,682

8,246

Amounts owed by group undertakings

252,207

247,096

Other debtors

1,839

837

255,728

256,179

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts (see note 9)

6,960

6,960

Trade creditors

3,299

4,032

Amounts owed to group undertakings

281,152

259,803

Taxation and social security

28,430

19,925

Other creditors

67,063

47,516

386,904

338,236

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 9)

25,492

32,446

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,606

9.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due within one year or on demand:

Bank loans

6,960

6,960

Amounts falling due between two and five years:

Bank loans - 2-5 years

25,492

27,840

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,606

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the balance sheet date, the company owed £5,200 (2024 - £5,200) to N&M Facility Management Ltd. The directors in Nina's Nursery (Davenport) Ltd are also the same in N&M Facility Management Ltd.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is MAMA Holdings Ltd.

The ultimate controlling party is Mrs N S Stones.