| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 July 2025 |
| for |
| The Wendy House Day Nursery Impington |
| Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 July 2025 |
| for |
| The Wendy House Day Nursery Impington |
| Limited |
| The Wendy House Day Nursery Impington |
| Limited (Registered number: 07456790) |
| Contents of the Financial Statements |
| for the Year Ended 31 July 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| The Wendy House Day Nursery Impington |
| Limited |
| Company Information |
| for the Year Ended 31 July 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Unit 1 The Cam Centre |
| Wilbury Way |
| Hitchin |
| Hertfordshire |
| SG4 0TW |
| The Wendy House Day Nursery Impington |
| Limited (Registered number: 07456790) |
| Balance Sheet |
| 31 July 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| 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 were approved by the Board of Directors and authorised for issue on |
| The Wendy House Day Nursery Impington |
| Limited (Registered number: 07456790) |
| Notes to the Financial Statements |
| for the Year Ended 31 July 2025 |
| 1. | STATUTORY INFORMATION |
| The Wendy House Day Nursery Impington Limited is a |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Significant judgements and estimates |
| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. |
| 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 |
| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated |
| depreciation and subsequent accumulated impairment losses. |
| The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. |
| Depreciation |
| Depreciation is charged so as to write off the cost of assets, other than land and properties under |
| construction over their estimated useful lives, as follows: |
| Asset class | Depreciation method and rate |
| Fixtures and fittings | 25% reducing balance |
| Computer equipment | 25% straight line |
| Leasehold improvements | Over the terms of the lease |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
| The Wendy House Day Nursery Impington |
| Limited (Registered number: 07456790) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| 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. |
| Cash and cash equivalents |
| Cash and cash equivalents comprise cash on hand and call deposits. |
| Trade debtors |
| Trade debtors are amounts due from customers for services performed in the ordinary course of |
| business. |
| Trade debtors are recognised at the transaction price. |
| Trade debtors are reviewed for bad debts on an annual basis. Any adjustment is made accordingly through the profit and loss account. |
| Trade creditors |
| Trade creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. |
| Trade creditors are recognised at the transaction price. |
| Share capital |
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. |
| Dividends |
| Dividend distribution to the company’s shareholders is recognised as a liability in the financial |
| statements in the reporting period in which the dividends are declared. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| The Wendy House Day Nursery Impington |
| Limited (Registered number: 07456790) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST |
| At 1 August 2024 |
| Additions |
| At 31 July 2025 |
| DEPRECIATION |
| At 1 August 2024 |
| Charge for year |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Amounts owed by group undertakings |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is Mr M Darby and Ms J Ellison by virtue of their equal shareholding in |
| the parent company. |
| 9. | SHARE CAPITAL |
| Allotted, called up and fully paid shares |
| 2025 | 2024 |
| No. | £ | No. | £ |
| Ordinary shares of £1 each | 100 | 100 | 100 | 100 |
| The Wendy House Day Nursery Impington |
| Limited (Registered number: 07456790) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 10. | DIVIDENDS |
| 2025£ | 2024£ |
| Interim dividend of £4,060 (2023 - £2,260) per ordinary share | 406,000 | 226,000 |
| 11. | FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENCIES |
| Amounts not provided for in the balance sheet |
| The total amount of financial commitments not included in the balance sheet is £333,334 (2024 - |
| £413,334). This is in relation to the lease of the business' premises which expires on 15th September 2029. |
| 12. | RELATED PARTY TRANSACTIONS |
| Transactions with directors |
2025 |
At 31 July2024 |
Advances todirector |
Repaymentsby director |
At 30 July2025 |
| £ | £ | £ | £ |
| Ms Jacquie Claire Ellison | - | 116,280 | (116,280 | ) | - |
| Mr Matthew James Darby | - | 202 | (202 | ) | - |
| Transactions with directors |
2025 |
At 31 July2023 |
Advances todirector |
Repaymentsby director |
At 30 July2024 |
| £ | £ | £ | £ |
| Ms Jacquie Claire Ellison | - | 97,785 | (97,785 | ) | - |
| Mr Matthew James Darby | - | 202 | (202 | ) | - |
| This loan is provided interest free and is repayable on demand. |
| Summary of transactions with parent |
| At the balance sheet date the company was owed £228,145 (2024: £151,596) by Wendy House |
| Holdings Limited, the parent company. This loan is provided interest free and is repayable on |
| demand. |