Company No: 04835099 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A McGrath
	R McGrath

REGISTERED OFFICE	2 Maple Road
	Manchester
	M23 9HJ
	United Kingdom

COMPANY NUMBER

04835099 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	3rd Floor Northern Assurance
	Albert Square
	9/21 Princess Street
	Manchester
	M2 4DN

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	5	399,215		411,076
		399,215		411,076
Current assets
Debtors
- due within one year	6	846,588		636,328
- due after more than one year	6	269		1,745
Cash at bank and in hand	7	64,131		20,333
		910,988		658,406
Creditors: amounts falling due within one year	8	( 168,302)		( 123,730)
Net current assets		742,686		534,676
Total assets less current liabilities		1,141,901		945,752
Creditors: amounts falling due after more than one year	9	( 338,957)		( 282,231)
Provision for liabilities	10, 11	( 1,334)		( 1,838)
Net assets		801,610		661,683
Capital and reserves
Called-up share capital	12	2		2
Profit and loss account		801,608		661,681
Total shareholder's funds		801,610		661,683

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Mulberry House Day Nursery Limited (registered number: 04835099) were approved and authorised for issue by the Board of Directors on 29 April 2026. They were signed on its behalf by:

R McGrath Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Mulberry House Day Nursery Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Maple Road, Manchester, M23 9HJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Turnover

Turnover represents the value of all services delivered during the year at selling price. Sales are recognised at the point at which the company has fulfilled its contractual obligations to the client

Taxation

Current 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.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

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.

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.
Amortisation is provided on intangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over its expected useful economical life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	25 % reducing balance
Fixtures and fittings	25 % reducing balance
Computer equipment	3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to profit or loss.

Borrowing costs

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Profit and Loss Account in administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	20		25

3. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Ordinary shares of £1 each - interim	93,000		54,000

4. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 August 2024	100,000		100,000
At 31 July 2025	100,000		100,000
Accumulated amortisation
At 01 August 2024	100,000		100,000
At 31 July 2025	100,000		100,000
Net book value
At 31 July 2025	0		0
At 31 July 2024	0		0

5. Tangible assets

	Land and buildings		Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 August 2024	492,350		32,104		43,653		7,254		575,361
At 31 July 2025	492,350		32,104		43,653		7,254		575,361
Accumulated depreciation
At 01 August 2024	88,623		30,124		38,647		6,891		164,285
Charge for the financial year	9,847		494		1,250		270		11,861
At 31 July 2025	98,470		30,618		39,897		7,161		176,146
Net book value
At 31 July 2025	393,880		1,486		3,756		93		399,215
At 31 July 2024	403,727		1,980		5,006		363		411,076

6. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	3,718		( 3,143)
Other debtors	842,870		639,471
	846,588		636,328
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings	269		1,745

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	64,131		20,333

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	9,167		10,000
Trade creditors	1,466		552
Taxation and social security	139,173		93,275
Other creditors	18,496		19,903
	168,302		123,730

9. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		9,167
Amounts owed to Group undertakings	338,957		273,064
	338,957		282,231

10. Provision for liabilities

	2025		2024
	£		£
Deferred tax	1,334		1,838

11. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 1,838)		( 2,705)
Credited to the Profit and Loss Account	504		867
At the end of financial year	( 1,334)		( 1,838)

12. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

13. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Balance at the start of the year	480,589		373,217
Advances in the year	140,400		122,815
Credits in the year	(10,216)		(15,443)
Balance at the end of the year	610,773		480,589

Interest is payable on the amount outstanding.