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Registered number: 06465101
Bluebell Day Nursery Bebington Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Dufton Kellner Ltd
Bluebell Day Nursery Bebington Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
Bluebell Day Nursery Bebington Limited
Accountant's Report
For The Year Ended 31 March 2026
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Bluebell Day Nursery Bebington Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Bluebell Day Nursery Bebington Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Bluebell Day Nursery Bebington Limited , as a body, in accordance with the terms of our most recent engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bluebell Day Nursery Bebington Limited and state those matters that we have agreed to state to the directors of Bluebell Day Nursery Bebington Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bluebell Day Nursery Bebington Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Bluebell Day Nursery Bebington Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bluebell Day Nursery Bebington Limited . You consider that Bluebell Day Nursery Bebington Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Bluebell Day Nursery Bebington Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

11th May 2026

Dufton Kellner Ltd
Chartered Accountants
Barnston House
Beacon Lane
Wirral
CH60 0EE
Page 1
Page 2
Bluebell Day Nursery Bebington Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 06465101

| 2026 | 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 880 |  | 1,360
Tangible Assets | 5 |  | 119,165 |  | 112,059
|  |  | 120,045 |  | 113,419
CURRENT ASSETS
Debtors | 6 | 2,395 |  | 2,589 |
Cash at bank and in hand |  | 258,792 |  | 226,102 |
|  | 261,187 |  | 228,691 |
Creditors: Amounts Falling Due Within One Year | 7 | (106,898 ) |  | (84,250 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 154,289 |  | 144,441
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 274,334 |  | 257,860
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (46,382 ) |  | (50,571 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,048 ) |  | (5,019 )
NET ASSETS |  |  | 217,904 |  | 202,270
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 217,804 |  | 202,170
SHAREHOLDERS' FUNDS |  |  | 217,904 |  | 202,270

Page 2
Page 3
Bluebell Day Nursery Bebington Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs H Lloyd Director
11th May 2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
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Bluebell Day Nursery Bebington Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Bluebell Day Nursery Bebington Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06465101 . The registered office is Barnston House, Beacon Lane, Heswall, Wirral, CH60 0EE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the value, excluding Value Added Tax, of services provided during the year. Turnover is recognised as follows:
Nursery Fees
Income from parental fees is recognised in the period in which the childcare services are actually provided. Fees received in advance for future periods are deferred and included within creditors as deferred income.
Government Funding
Funding for early years entitlements of free childcare is recognised in the period in which the childcare services are actually provided. Funding received in advance for future periods are deferred and included within creditors as deferred income.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Improvements to Property | 2%
Motor Vehicles | 25% - 33%
Fixtures & Fittings | 15%
Computer Equipment | 50%

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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Bluebell Day Nursery Bebington Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees during the year was: 15 (2025: 17)
15 17
4. Intangible Assets

| Goodwill | Computer software | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 240,000 | 4,800 | 244,800
Disposals | (240,000 ) | - | (240,000 )
As at 31 March 2026 | - | 4,800 | 4,800
Amortisation
As at 1 April 2025 | 240,000 | 3,440 | 243,440
Provided during the period | - | 480 | 480
Disposals | (240,000 ) | - | (240,000 )
As at 31 March 2026 | - | 3,920 | 3,920
Net Book Value
As at 31 March 2026 | - | 880 | 880
As at 1 April 2025 | - | 1,360 | 1,360

Page 5
Page 6
Bluebell Day Nursery Bebington Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Land & Property
--- | ---
| Improvements to Property | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 27,708 | 98,725 | 19,412 | 6,838 | 152,683
Additions | - | 28,526 | - | - | 28,526
Disposals | - | (10,000 ) | - | - | (10,000 )
As at 31 March 2026 | 27,708 | 117,251 | 19,412 | 6,838 | 171,209
Depreciation
As at 1 April 2025 | 4,968 | 16,546 | 14,936 | 4,174 | 40,624
Provided during the period | 552 | 14,807 | 2,377 | 2,664 | 20,400
Disposals | - | (8,980 ) | - | - | (8,980 )
As at 31 March 2026 | 5,520 | 22,373 | 17,313 | 6,838 | 52,044
Net Book Value
As at 31 March 2026 | 22,188 | 94,878 | 2,099 | - | 119,165
As at 1 April 2025 | 22,740 | 82,179 | 4,476 | 2,664 | 112,059

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 66,947 |  | 80,955

6. Debtors

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,395 |  | 2,589

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,189 |  | 4,189
Other creditors | 58,227 |  | 33,328
Taxation and social security | 44,482 |  | 46,733
| 106,898 |  | 84,250

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Bluebell Day Nursery Bebington Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 46,382 |  | 50,571

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 50,571 |  | 54,761

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,189 |  | 4,189
Later than one year and not later than five years | 46,382 |  | 50,571
| 50,571 |  | 54,760
| 50,571 |  | 54,760

11. Share Capital

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Helen Lloyd | 1,348 | 794 | 45 | - | 2,097
Mr Michael Lloyd | 1,348 | 794 | 45 | - | 2,097

The above loans are unsecured, interest free and repayable on demand.
13. Related Party Transactions
The company operates form premises owned personally by the directors M Lloyd and Mrs H Lloyd. No rent is paid to them by the company.
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Bluebell Day Nursery Bebington Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
14. Transition to FRS 102
This is the first year the company has prepared financial statements in accordance with FRS 102 Section 1A. The previous financial statements were prepared under FRS 105 and the company transitioned from FRS 105 to FRS 102 Section 1A on 1 April 2024.
The policies applied in these financial statements comply with FRS 102 Section 1A. The transition to FRS 102 Section 1A resulted in the following changes to accounting policies:
Deferred Tax: Under FRS 105, deferred tax was not recognised. FRS 102 Secion 1A requires recognition of deferred tax on timing differences (e.g., accelerated capital allowances).
Under FRS 102 Section 1A the company has recognised deferred tax which has resulted in a liability on the balance sheet in 2026 of £10,048 and in 2025 of £5,019.

Reconciliation of Equity: | 1 April 2024 |  | 31 March 2025
| £ |  | £
Total Equity under FRS 105 | 180,615 |  | 207,290
Deferred tax liability recognition | 0 |  | (5,019)
Total Equity under FRS 102 Section 1A | 180,615 |  | 202,170

Reconciliation of Profit or Loss: | 31 March 2025 |
| £ |
Profit for the year under FRS 105 | 146,674 |
increase in deferred tax liability | (5,019) |
Profit for the year ended FRS 102 Section 1A | 141,655 |

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