REGISTERED NUMBER: 07304188 (England and Wales)

WHITCHURCH PRE-SCHOOL NURSERY

(SHROPSHIRE) LTD.

TRADING AS

WHITCHURCH NURSERY & PRE-SCHOOL

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2024 TO 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss H Vyse

REGISTERED OFFICE:

Unit 7-8 Whitchurch Business Park

Shakespeare Way

Whitchurch

Shropshire

SY13 1LJ

REGISTERED NUMBER:

07304188 (England and Wales)

ACCOUNTANTS:

Wallace Crooke

College House

St Leonards Close

Bridgnorth

Shropshire

WV16 4EJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,760

7,504

11,760

7,504

CURRENT ASSETS

Stocks

250

250

Debtors

6

-

7,936

Cash at bank and in hand

51,257

43,630

51,507

51,816

CREDITORS

Amounts falling due within one year

7

71,810

44,088

NET CURRENT (LIABILITIES)/ASSETS

(20,303

)

7,728

TOTAL ASSETS LESS CURRENT LIABILITIES

(8,543

)

15,232

PROVISIONS FOR LIABILITIES

8

2,205

1,426

NET (LIABILITIES)/ASSETS

(10,748

)

13,806

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(10,848

)

13,706

SHAREHOLDERS' FUNDS

(10,748

)

13,806

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 May 2026 and were signed by:

Miss H Vyse - Director

1.	STATUTORY INFORMATION

Whitchurch Pre-School Nursery (Shropshire) Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

This may not be appropriate because at 31st August 2025 the company's liabilities exceeded its assets by £10,748. The Director however believe that with the ongoing support of the company's shareholder, that it is appropriate to prepare the financial statements on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

If the company were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce balance sheet values of assets to their recoverable amounts, and to provide for further liabilities that might arise, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

The company's financial statements are individual entity financial statements.

The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Acquired goodwill is written off in equal annual installments over its estimated useful economic life of 10

years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 21 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 August 2025

40,835

AMORTISATION

At 1 August 2024

and 31 August 2025

40,835

NET BOOK VALUE

At 31 August 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 August 2024

22,927

5,936

28,863

Additions

4,842

1,321

6,163

At 31 August 2025

27,769

7,257

35,026

DEPRECIATION

At 1 August 2024

15,680

5,679

21,359

Charge for period

1,210

697

1,907

At 31 August 2025

16,890

6,376

23,266

NET BOOK VALUE

At 31 August 2025

10,879

881

11,760

At 31 July 2024

7,247

257

7,504

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

5,762

Other debtors

-

2,174

-

7,936

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,059

23,891

Taxation and social security

5,401

12,920

Other creditors

62,350

7,277

71,810

44,088

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,205

1,426

Deferred

tax

£

Balance at 1 August 2024

1,426

Provided during period

779

Balance at 31 August 2025

2,205

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100