The Peacock Montessori Nursery Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07462301

The Peacock Montessori Nursery Limited

Unaudited financial statements

31 July 2025

The Peacock Montessori Nursery Limited

Statement of financial position

31 July 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		132,630		138,056

Current assets

Debtors	7	287,696	350,279
Cash at bank and in hand		236,212	130,656
		---------	---------
		523,908	480,935

Creditors: Amounts falling due within one year	8	( 150,009)		( 196,076)
		---------		---------
Net current assets			373,899		284,859
			---------		---------
Total assets less current liabilities			506,529		422,915

Provisions

Taxation including deferred tax		( 10,665)		( 12,054)

Accruals and deferred income	( 2,340)	( 1,980)
	---------	---------
Net assets	493,524	408,881
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	493,424	408,781
	---------	---------
Shareholders funds	493,524	408,881
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the 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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The Peacock Montessori Nursery Limited

Statement of financial position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 25 April 2026 , and are signed on behalf of the board by:

H M Bartrum
Director

Company registration number: 07462301

The Peacock Montessori Nursery Limited

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Place Farm, Old Bury Road, Stuston, Diss, Norfolk, IP21 4AD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Land and buildings	-	2% straight line
Plant and machinery	-	5% straight line
Fixtures, fittings and equipment	-	25% straight line
Motor vehicles	-	20% straight line

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of employees during the year was 16 (2024: 16 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 August 2024 and 31 July 2025	10,000
	-------
Amortisation
At 1 August 2024 and 31 July 2025	10,000
	-------
Carrying amount
At 31 July 2025	–
	-------
At 31 July 2024	–
	-------

6. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 August 2024 and 31 July 2025	103,344	39,192	15,684	6,995	165,215
	---------	-------	-------	------	---------
Depreciation
At 1 August 2024	7,852	708	15,684	2,915	27,159
Charge for the year	2,067	1,960	–	1,399	5,426
	---------	-------	-------	------	---------
At 31 July 2025	9,919	2,668	15,684	4,314	32,585
	---------	-------	-------	------	---------
Carrying amount
At 31 July 2025	93,425	36,524	–	2,681	132,630
	---------	-------	-------	------	---------
At 31 July 2024	95,492	38,484	–	4,080	138,056
	---------	-------	-------	------	---------

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings	264,440	322,420
Other debtors	23,256	27,859
	---------	---------
	287,696	350,279
	---------	---------

8. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings	41,530	122,521
Social security and other taxes	74,855	38,402
Other creditors	33,624	35,153
	---------	---------
	150,009	196,076
	---------	---------

9. Director's advances, credits and guarantees

Included within debtors is an amount of £3,256 (2024 - £7,859) due from H M Bartrum , a director of the Company. The loan is interest-free, and repayable on demand.