Company No: 11733915 (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

11733915 (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	47,667		60,667
Tangible assets	5	567,057		573,049
		614,724		633,716
Current assets
Debtors
- due within one year	6	12,619		3,074
- due after more than one year	6	255,788		64,666
Cash at bank and in hand	7	48,499		28,461
		316,906		96,201
Creditors: amounts falling due within one year	8	( 105,536)		( 134,258)
Net current assets/(liabilities)		211,370		(38,057)
Total assets less current liabilities		826,094		595,659
Creditors: amounts falling due after more than one year	9	( 54,666)		( 47,666)
Provision for liabilities	10	( 2,936)		( 1,250)
Net assets		768,492		546,743
Capital and reserves
Called-up share capital	11	1		1
Profit and loss account		768,491		546,742
Total shareholder's funds		768,492		546,743

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 Sylvan House Day Nursery Limited (registered number: 11733915) 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

Sylvan 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 excluding value added tax. 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

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

Goodwill

Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

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, other than investment property and freehold land, 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	4 years straight line
Fixtures and fittings	5 years straight line
Computer equipment	3 years straight line

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

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 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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	28		28

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		18,000

4. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 August 2024	130,000		130,000
At 31 July 2025	130,000		130,000
Accumulated amortisation
At 01 August 2024	69,333		69,333
Charge for the financial year	13,000		13,000
At 31 July 2025	82,333		82,333
Net book value
At 31 July 2025	47,667		47,667
At 31 July 2024	60,667		60,667

5. Tangible assets

	Land and buildings		Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 August 2024	636,828		8,185		25,751		4,109		674,873
Additions	0		9,300		1,648		2,280		13,228
At 31 July 2025	636,828		17,485		27,399		6,389		688,101
Accumulated depreciation
At 01 August 2024	68,780		6,034		23,515		3,495		101,824
Charge for the financial year	12,736		4,371		1,110		1,003		19,220
At 31 July 2025	81,516		10,405		24,625		4,498		121,044
Net book value
At 31 July 2025	555,312		7,080		2,774		1,891		567,057
At 31 July 2024	568,048		2,151		2,236		614		573,049

6. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	9,235		765
Other debtors	3,384		2,309
	12,619		3,074
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings	255,788		64,666

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	48,499		28,461

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans (secured)	13,000		13,000
Trade creditors	1,095		378
Taxation and social security	60,394		95,968
Other creditors	31,047		24,912
	105,536		134,258

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

	2025		2024
	£		£
Bank loans (secured)	34,666		47,666
Amounts owed to Group undertakings	20,000		0
	54,666		47,666

The bank loans are secured by way of a fixed and floating charge against the assets of the company.

10. Provision for liabilities

	2025		2024
	£		£
Deferred tax	2,936		1,250

	Deferred taxation		Total
	£		£
At 01 August 2024	1,250		1,250
Charged to the Profit and Loss Account	1,686		1,686
At 31 July 2025	2,936		2,936

Deferred tax

	2025		2024
	£		£
Accelerated capital allowances	2,936		1,250
Provision for deferred tax	2,936		1,250

11. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 0.01 each	1		1

12. Contingencies

Contingent liabilities

The company has guaranteed the borrowings of fellow group companies.