Manor House Nursery Group Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07258981

Manor House Nursery Group Ltd

Filleted Unaudited Financial Statements

31 March 2026

Manor House Nursery Group Ltd

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Manor House Nursery Group Ltd

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5	1,092,844	1,108,004
Investments	6	25,292	25,292
		------------	------------
		1,118,136	1,133,296

Current assets

Cash at bank and in hand	56,133		–

Creditors: amounts falling due within one year	7	535,442		477,455
		---------		---------
Net current liabilities			479,309	477,455
			------------	------------
Total assets less current liabilities			638,827	655,841

Creditors: amounts falling due after more than one year	8	600,585	622,454
		---------	---------
Net assets		38,242	33,387
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	38,142	33,287
	--------	--------
Shareholders funds	38,242	33,387
	--------	--------

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 statement of income and retained earnings 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 .

Manor House Nursery Group Ltd

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 18 May 2026 , and are signed on behalf of the board by:

S P Sheerin

Director

Company registration number: 07258981

Manor House Nursery Group Ltd

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 Manor House, Hartsdown Park, Hartsdown Road, Margate, CT9 5QX, England.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangements entered into. 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 other administrative expenses. 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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2, being the directors (2025: 2).

5. Tangible assets

	Freehold property
	£
Cost
At 1 April 2025 and 31 March 2026	1,108,004
	------------
Depreciation
At 1 April 2025	–
Charge for the year	15,160
	------------
At 31 March 2026	15,160
	------------
Carrying amount
At 31 March 2026	1,092,844
	------------
At 31 March 2025	1,108,004
	------------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2025 and 31 March 2026	25,292
	--------
Impairment
At 1 April 2025 and 31 March 2026	–
	--------

Carrying amount
At 31 March 2026	25,292
	--------
At 31 March 2025	25,292
	--------

The investments relates to the 100% share capital of Manor House Kindergarten Ltd, 100% share capital of Manor House Forest School Limited, 100% share capital of Manor House Minster Nursery Ltd and 100% share capital of Manor House Nursery School Ltd.

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	18,290	24,941
Amounts owed to group undertakings and undertakings in which the company has a participating interest	427,766	257,136
Corporation tax	6,199	4,109
Other creditors	83,187	191,269
	---------	---------
	535,442	477,455
	---------	---------

Bank loans and overdrafts of £18,290 (2025: £24,941) are secured against the assets of the company.

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

	2026	2025
	£	£
Bank loans and overdrafts	600,585	622,454
	---------	---------

Bank loans and overdrafts of £600,585 (2025: £622,454) are secured against the assets of the company.

9. Related party transactions

At the year end the company owed the directors £80,587 (2025: £188,799).