Holly Grange Montessori Nursery (Cuddington) Limited

Registered number

08257417

Filleted Accounts

31 August 2025

Holly Grange Montessori Nursery (Cuddington) Limited
Registered number:		08257417
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		120,333			121,348

Current assets
Debtors	4	452,798			455,766
Cash at bank and in hand		40,112			29,434
		492,910			485,200

Creditors: amounts falling due within one year	5	(44,941)			(49,232)

Net current assets			447,969			435,968

Total assets less current liabilities			568,302			557,316

Creditors: amounts falling due after more than one year	6		(23,812)			(29,192)



Net assets			544,490			528,124

Capital and reserves
Called up share capital			100			100
Profit and loss account			544,390			528,024

Shareholder's funds			544,490			528,124

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs A Herrington
Director
Approved by the board on 18 March 2026

Holly Grange Montessori Nursery (Cuddington) Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			22		21


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 September 2024	93,660		118,647		212,307
	Additions	-		17,361		17,361
	At 31 August 2025	93,660		136,008		229,668

	Depreciation
	At 1 September 2024	23,415		67,544		90,959
	Charge for the year	4,683		13,693		18,376
	At 31 August 2025	28,098		81,237		109,335

	Net book value
	At 31 August 2025	65,562		54,771		120,333
	At 31 August 2024	70,245		51,103		121,348


4	Debtors			2025		2024
£					£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest			210,587		265,810
	Other debtors			242,211		189,956
				452,798		455,766


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			6,291		6,313
	Trade creditors			1,950		12,069
	Taxation and social security costs			19,825		28,519
	Other creditors			16,875		2,331
				44,941		49,232


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			23,812		29,192


7	Other information

	Holly Grange Montessori Nursery (Cuddington) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	53 Pepper Street
	Lymm
	WA13 0JG