REGISTERED NUMBER: 08390255 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Nina's Nursery (Macclesfield) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N S Stones

Mr M A Stones

SECRETARY:

Mrs N S Stones

REGISTERED OFFICE:

56 Devonshire Park Road

Stockport

Cheshire

SK2 6JW

REGISTERED NUMBER:

08390255 (England and Wales)

ACCOUNTANTS:

BK Plus Ltd

Abacus House

Pennine Business Park

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Intangible assets

4

12,780

14,610

Tangible assets

5

174,348

174,935

187,128

189,545

CURRENT ASSETS

Debtors

6

120,907

95,472

Cash at bank

61,453

23,210

182,360

118,682

CREDITORS

Amounts falling due within one year

7

343,451

276,328

NET CURRENT LIABILITIES

(161,091

)

(157,646

)

TOTAL ASSETS LESS CURRENT LIABILITIES

26,037

31,899

CREDITORS

Amounts falling due after more than one year

8

(25,449

)

(32,394

)

PROVISIONS FOR LIABILITIES

(587

)

(734

)

NET ASSETS/(LIABILITIES)

1

(1,229

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

-

(1,230

)

SHAREHOLDERS' FUNDS

1

(1,229

)

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 (Macclesfield) 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 2012, 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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Freehold property

-

In accordance with the property

Plant and machinery

-

20% on reducing balance

Computer equipment

-

20% 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.

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 14 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Patents and

Goodwill

licences

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

36,400

100

36,500

AMORTISATION

At 1 October 2024

21,840

50

21,890

Amortisation for year

1,820

10

1,830

At 30 September 2025

23,660

60

23,720

NET BOOK VALUE

At 30 September 2025

12,740

40

12,780

At 30 September 2024

14,560

50

14,610

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

172,000

21,703

1,788

195,491

DEPRECIATION

At 1 October 2024

-

19,563

993

20,556

Charge for year

-

428

159

587

At 30 September 2025

-

19,991

1,152

21,143

NET BOOK VALUE

At 30 September 2025

172,000

1,712

636

174,348

At 30 September 2024

172,000

2,140

795

174,935

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

10,455

14,868

Amounts owed by group undertakings

109,198

79,198

Other debtors

1,254

1,406

120,907

95,472

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts (see note 9)

6,941

6,936

Trade creditors

4,913

7,574

Amounts owed to group undertakings

250,525

207,659

Taxation and social security

26,038

32,804

Other creditors

55,034

21,355

343,451

276,328

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 9)

25,449

32,394

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,650

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

6,941

6,936

Amounts falling due between one and two years:

Bank loans - 1-2 years

6,941

6,936

Amounts falling due between two and five years:

Bank loans - 2-5 years

18,508

20,808

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,650

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

32,390

39,330

11.	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.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is MAMA Holdings Ltd.

The ultimate controlling party is Mrs N S Stones.