REGISTERED NUMBER: 03817338 (England and Wales)

HERON DAY NURSERY LIMITED

Unaudited Financial Statements

for the Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S Barber

REGISTERED OFFICE:

21 Crosslands Road

Boothstown

Worsley

M28 1JH

REGISTERED NUMBER:

03817338 (England and Wales)

ACCOUNTANTS:

SCCA Limited T/a Stafford & Co

Chartered Accountants

3 The Studios

320 Chorley Old Road

Bolton

Lancashire

BL1 4JU

FIXED ASSETS

Tangible assets

4

7,993

9,971

CURRENT ASSETS

Debtors

5

21,859

10,600

Cash at bank and in hand

94,746

102,655

116,605

113,255

CREDITORS

Amounts falling due within one year

6

40,487

25,147

NET CURRENT ASSETS

76,118

88,108

TOTAL ASSETS LESS CURRENT LIABILITIES

84,111

98,079

CREDITORS

Amounts falling due after more than one year

7

2,929

13,112

NET ASSETS

81,182

84,967

CAPITAL AND RESERVES

Called up share capital

9

3

3

Retained earnings

81,179

84,964

SHAREHOLDERS' FUNDS

81,182

84,967

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 his 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:

Mr S Barber - Director

1.	STATUTORY INFORMATION

Heron Day Nursery 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.

Tangible fixed assets

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

Improvements to property

-

15% on cost

Plant and machinery

-

15% reducing balance

Fixtures and fittings

-

15% reducing balance

Computer equipment

-

15% on cost

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 28 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

and 31 July 2025

22,114

11,782

31,924

2,390

68,210

DEPRECIATION

At 1 August 2024

21,602

8,331

26,108

2,198

58,239

Charge for year

512

518

872

76

1,978

At 31 July 2025

22,114

8,849

26,980

2,274

60,217

NET BOOK VALUE

At 31 July 2025

-

2,933

4,944

116

7,993

At 31 July 2024

512

3,451

5,816

192

9,971

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,839

10,100

Other debtors

12,500

500

Prepayments

520

-

21,859

10,600

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,162

10,162

Tax

9,297

3,500

Social security and other taxes

11,032

2,673

Pension Payable

1,880

16

Directors' current accounts

316

816

Accrued expenses

7,800

7,980

40,487

25,147

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

2,929

10,419

Bank loans - 2-5 years

-

2,693

2,929

13,112

8.	SECURED DEBTS

Midland Bank PLC have a fixed and floating charge, details of which can be found at Companies House.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

3

Ordinary

£1

3

3

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S Barber.