Company No: 13105782 (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

13105782 (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	107,667		126,667
Tangible assets	5	818,384		843,314
		926,051		969,981
Current assets
Debtors
- due within one year	6	1,223		( 1,524)
- due after more than one year	6	15,829		0
Cash at bank and in hand	7	10,322		22,161
		27,374		20,637
Creditors: amounts falling due within one year	8	( 18,161)		( 35,405)
Net current assets/(liabilities)		9,213		(14,768)
Total assets less current liabilities		935,264		955,213
Creditors: amounts falling due after more than one year	9	( 876,805)		( 826,186)
Provision for liabilities	10, 11	( 32)		( 1,710)
Net assets		58,427		127,317
Capital and reserves
Called-up share capital	12	1		1
Profit and loss account		58,426		127,316
Total shareholder's funds		58,427		127,317

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 Ivy House Day Nursery Limited (registered number: 13105782) 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

Ivy 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.

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.

Goodwill arose on the acquisition of the business and represents any excess of consideration given over fair value of the identifiable assets and liabilities acquired. It is written off over its useful economic life taking into account any provision for impairment 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, 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	25 years straight line
Computer equipment	3 years straight line

Any 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.

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.

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.

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	9		14

3. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Ordinary shares share of £1 - interim	0		5,000

4. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 August 2024	190,000		190,000
At 31 July 2025	190,000		190,000
Accumulated amortisation
At 01 August 2024	63,333		63,333
Charge for the financial year	19,000		19,000
At 31 July 2025	82,333		82,333
Net book value
At 31 July 2025	107,667		107,667
At 31 July 2024	126,667		126,667

5. Tangible assets

	Land and buildings		Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 August 2024	895,902		17,389		13,171		1,688		928,150
At 31 July 2025	895,902		17,389		13,171		1,688		928,150
Accumulated depreciation
At 01 August 2024	59,727		13,042		10,823		1,244		84,836
Charge for the financial year	17,918		4,347		2,347		318		24,930
At 31 July 2025	77,645		17,389		13,170		1,562		109,766
Net book value
At 31 July 2025	818,257		0		1		126		818,384
At 31 July 2024	836,175		4,347		2,348		444		843,314

6. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	1,223		( 1,524)
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings	15,829		0

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	10,322		22,161

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	859		908
Taxation and social security	4,069		24,160
Obligations under finance leases and hire purchase contracts (secured)	780		3,261
Other creditors	12,453		7,076
	18,161		35,405

Obligations under finance leases and hire purchase contracts are secured against the asset to which they relate.

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

	2025		2024
	£		£
Amounts owed to Group undertakings	876,805		825,406
Obligations under finance leases and hire purchase contracts (secured)	0		780
	876,805		826,186

10. Provision for liabilities

	2025		2024
	£		£
Deferred tax	32		1,710

11. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 1,710)		( 3,736)
Credited to the Profit and Loss Account	1,678		2,026
At the end of financial year	( 32)		( 1,710)

12. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1