REGISTERED NUMBER: 03805260 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

GREENACRES DAY NURSERY SCHOOL (HAMPTON)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

S Green

Registered office:

143b High Street

Hampton Hill

Hampton

Middlesex

TW12 1NJ

Registered number:

03805260 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

959

769,216

Current assets

Debtors

5

17,345

23,223

Cash at bank

1,335,599

195,003

1,352,944

218,226

Creditors

Amounts falling due within one year

6

253,317

98,148

Net current assets

1,099,627

120,078

Total assets less current liabilities

1,100,586

889,294

Capital and reserves

Called up share capital

7

100

100

Retained earnings

8

1,100,486

889,194

Shareholders' funds

11

1,100,586

889,294

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 28 April 2026 and were signed by:

S Green - Director

1.	Statutory information

Greenacres Day Nursery School (Hampton) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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, and on a going concern basis as explained further in this note.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(a) Critical judgements in applying the Company's accounting policies

The Company makes a number of assessments which require judgement in preparing the accounts and can have a significant effect upon the financial statements. However due to the straight forward nature of the Company's business, management does not believe that there are any judgements that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

(b) Key accounting estimates and assumptions

The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. However due to the straight forward nature of the Company's business, management does not believe that there are any estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover represents amounts receivable for the provision of a Day Nursery School net of Value Added Tax and discounts.

Turnover is recognised on an accruals basis.

Tangible fixed assets

Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:

Land and buildings freehold Straight line over 50 years

Fixtures, fittings & equipment 20% reducing balance

Motor Vehicles 25% reducing balance

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.

Going concern

The financial statements have been prepared on a going concern basis. The director has reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. The director has tested the cash flow analysis to take into account the impact on their business of possible scenarios, alongside the measures that they can take to mitigate the impacts. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the director has concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

Financial instruments

The Company has chosen to adopt Sections 11 of FRS 102 in respect of financial instruments.

(i) Financial assets

Basic financial assets, including trade and other receivables, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

(ii) Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from other 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 receipts discounted at a market rate of interest.

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

Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a pre-payment for liquidity services and amortised over the period of the facility to which it relates.

Trade payables 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 payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

3.	Employees and directors

The average number of employees during the year was 3 (2024 - 4 ) .

4.	Tangible fixed assets

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 August 2024

1,239,663

24,462

22,500

1,286,625

Disposals

(1,239,663

)

-

-

(1,239,663

)

At 31 July 2025

-

24,462

22,500

46,962

Depreciation

At 1 August 2024

471,842

24,114

21,453

517,409

Charge for year

-

87

349

436

Eliminated on disposal

(471,842

)

-

-

(471,842

)

At 31 July 2025

-

24,201

21,802

46,003

Net book value

At 31 July 2025

-

261

698

959

At 31 July 2024

767,821

348

1,047

769,216

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

8,480

14,358

Other debtors

3,000

3,000

Tax

5,865

5,865

17,345

23,223

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

94,149

94,149

Tax

154,702

-

Social security and other taxes

1,298

1,119

Accruals and deferred income

3,168

2,880

253,317

98,148

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

Reserves

Retained

earnings

£

At 1 August 2024

889,194

Profit for the year

241,316

Dividends

(30,024

)

At 31 July 2025

1,100,486

9.	Related party disclosures

The Company is related to Greenacres Day Nursery School Limited by virtue of S Green being a director and shareholder of both companies.

At the balance sheet date creditors include £94,149 (2024: £94,149) owed to Greenacres Day Nursery School Limited which is unsecured, interest free, and repayable on demand.

At the balance sheet date debtors include £8,480 (2024: £14,358) owed from a company also controlled by S Green. The balance is unsecured, interest free, and repayable on demand.

10.

Control

The controlling party is S Green.

11.	Reconciliation of movements in shareholders' funds

2025

2024

£

£

Profit/(loss) for the financial year

241,316

(29,270

)

Dividends

(30,024

)

(258,158

)

Net addition/(reduction) to shareholders' funds

211,292

(287,428

)

Opening shareholders' funds

889,294

1,176,722

Closing shareholders' funds

1,100,586

889,294