Company No: 10420186 (England and Wales)

Contents

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

DIRECTORS	A McGrath
	R McGrath

SECRETARY

R McGrath

REGISTERED OFFICE	2 Maple Road
	Manchester
	M23 9HJ
	United Kingdom

COMPANY NUMBER

10420186 (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
Intangible assets	4	68,750		123,750
Tangible assets	5	451,789		463,499
		520,539		587,249
Current assets
Debtors	6	3,719		( 3,451)
Cash at bank and in hand	7	67,655		21,738
		71,374		18,287
Creditors: amounts falling due within one year	8	( 130,831)		( 86,830)
Net current liabilities		(59,457)		(68,543)
Total assets less current liabilities		461,082		518,706
Creditors: amounts falling due after more than one year	9	( 16,182)		( 203,609)
Provision for liabilities	10	( 2,028)		( 2,278)
Net assets		442,872		312,819
Capital and reserves
Called-up share capital	11	100		100
Profit and loss account		442,772		312,719
Total shareholder's funds		442,872		312,819

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 Maple House Day Nursery Limited (registered number: 10420186) 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

Maple 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
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

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 all intangible assets at the following rates as follows:

Goodwill

10 years straight line

Goodwill

Goodwill arises on a business combination and represents any excess of consideration given over fair value of the identifiable assets and liabilities acquired. It is written off on a straight line basis over its useful economic life taking into account any provision for impairment.

Tangible fixed assets

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

Land and buildings	50 years straight line
Fixtures and fittings	5 years straight line
Computer equipment	3 years straight line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

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.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Debtors and creditors receivable/payable with 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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	19		20

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	550,000		550,000
At 31 July 2025	550,000		550,000
Accumulated amortisation
At 01 August 2024	426,250		426,250
Charge for the financial year	55,000		55,000
At 31 July 2025	481,250		481,250
Net book value
At 31 July 2025	68,750		68,750
At 31 July 2024	123,750		123,750

5. Tangible assets

	Land and buildings		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 August 2024	535,365		68,461		8,519		612,345
Additions	0		0		2,160		2,160
At 31 July 2025	535,365		68,461		10,679		614,505
Accumulated depreciation
At 01 August 2024	80,980		59,691		8,175		148,846
Charge for the financial year	10,707		2,679		484		13,870
At 31 July 2025	91,687		62,370		8,659		162,716
Net book value
At 31 July 2025	443,678		6,091		2,020		451,789
At 31 July 2024	454,385		8,770		344		463,499

6. Debtors

	2025		2024
	£		£
Trade debtors	3,719		( 3,451)

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	67,655		21,738

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	9,167		10,000
Trade creditors	1,413		1,245
Taxation and social security	100,722		58,756
Other creditors	19,529		16,829
	130,831		86,830

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

	2025		2024
	£		£
Bank loans	0		9,167
Amounts owed to Group undertakings	16,182		194,442
	16,182		203,609

There are no amounts included above in respect of which any security has been given by the small entity.

10. Provision for liabilities

	2025		2024
	£		£
Deferred tax	2,028		2,278

11. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100