Nymel Day Nurseries Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07252604

Nymel Day Nurseries Limited

Filleted Unaudited Financial Statements

31 March 2026

Nymel Day Nurseries Limited

Financial Statements

Year ended 31 March 2026

Contents	Pages

Balance sheet	1 to 2

Notes to the financial statements	3 to 7

Nymel Day Nurseries Limited

Balance Sheet

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	369,110	376,974

Current assets

Debtors	6	11,282	16,124
Cash at bank and in hand		37,435	32,713
		--------	--------
		48,717	48,837

Creditors: amounts falling due within one year	7	83,981	114,990
		--------	---------
Net current liabilities		35,264	66,153
		---------	---------
Total assets less current liabilities		333,846	310,821

Creditors: amounts falling due after more than one year	8	121,150	140,197

Provisions	1,997	1,694
	---------	---------
Net assets	210,699	168,930
	---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	210,698	168,929
	---------	---------
Shareholders funds	210,699	168,930
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Nymel Day Nurseries Limited

Balance Sheet (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 15 May 2026 , and are signed on behalf of the board by:

Mrs M Henshaw

Director

Company registration number: 07252604

Nymel Day Nurseries Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Cairns Close, Mickleover, Derby, DE3 9LW. The company registration number is 07252604 .

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Judgements and key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: As described in the accounting policies of the financial statements, depreciation of tangible assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take in to account actual asset lives and residual values as evidenced by disposals during current and prior accounting periods.

Revenue recognition

The turnover shown in the profit and loss account represents the provision of day care services paid on a daily basis. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for services provided.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Fixtures and fittings	-	25% straight line
Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and in hand. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 16 (2025: 15 ).

5. Tangible assets

	Freehold property	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	474,249	30,443	7,939	512,631
Additions	–	–	7,550	7,550
	---------	--------	--------	---------
At 31 March 2026	474,249	30,443	15,489	520,181
	---------	--------	--------	---------
Depreciation
At 1 April 2025	104,335	25,692	5,630	135,657
Charge for the year	9,485	1,736	4,193	15,414
	---------	--------	--------	---------
At 31 March 2026	113,820	27,428	9,823	151,071
	---------	--------	--------	---------
Carrying amount
At 31 March 2026	360,429	3,015	5,666	369,110
	---------	--------	--------	---------
At 31 March 2025	369,914	4,751	2,309	376,974
	---------	--------	--------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	11,282	16,124
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	24,084	35,514
Corporation tax	22,565	33,863
Social security and other taxes	2,962	5,116
Other creditors	34,370	40,497
	--------	---------
	83,981	114,990
	--------	---------

The Royal Bank of Scotland PLC holds a fixed and floating charge over all property and undertakings of Nymel Day Nurseries Limited .

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

	2026	2025
	£	£
Bank loans and overdrafts	121,150	140,197
	---------	---------

The Royal Bank of Scotland PLC holds a fixed and floating charge over all property and undertakings of Nymel Day Nurseries Limited .

Included within creditors: amounts falling due after more than one year is an amount of £24,812 (2025: £36,752) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	618	618
Later than 1 year and not later than 5 years	1,237	1,855
	-------	-------
	1,855	2,473
	-------	-------