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Company Registration No. 05956013 (England and Wales)
First Steps Nursery (new Mills) Limited Unaudited accounts for the year ended 31 October 2025
First Steps Nursery (new Mills) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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First Steps Nursery (new Mills) Limited Company Information for the year ended 31 October 2025
Directors
Sheila Ann Worthington Philip Peter Worthington
Company Number
05956013 (England and Wales)
Registered Office
1 Hibbert Street New Mills HIGH PEAK SK22 3JJ England
Accountants
Massey Accounting Company Ltd 32 Hall Pool Drive STOCKPORT SK2 5ED
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First Steps Nursery (new Mills) Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
21,640 
28,856 
Current assets
Debtors
5
36,718 
27,647 
Cash at bank and in hand
194,958 
135,593 
231,676 
163,240 
Creditors: amounts falling due within one year
6
(41,160)
(35,674)
Net current assets
190,516 
127,566 
Net assets
212,156 
156,422 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
212,154 
156,420 
Shareholders' funds
212,156 
156,422 
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by
Sheila Ann Worthington Director Company Registration No. 05956013
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First Steps Nursery (new Mills) Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
First Steps Nursery (new Mills) Limited is a private company, limited by shares, registered in England and Wales, registration number 05956013. The registered office is 1 Hibbert Street, New Mills, HIGH PEAK, SK22 3JJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 November 2024
174,252 
At 31 October 2025
174,252 
Depreciation
At 1 November 2024
145,396 
Charge for the year
7,216 
At 31 October 2025
152,612 
Net book value
At 31 October 2025
21,640 
At 31 October 2024
28,856 
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First Steps Nursery (new Mills) Limited Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
36,718 
27,647 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
1,176 
990 
Taxes and social security
30,173 
24,593 
Loans from directors
9,811 
10,091 
41,160 
35,674 
7
Average number of employees
During the year the average number of employees was 34 (2024: 30).
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