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

COMPANY REGISTRATION NUMBER: 10429941

Manor House Kindergarten Ltd

Filleted Unaudited Financial Statements

31 March 2026

Manor House Kindergarten Ltd

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Manor House Kindergarten Ltd

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		305,165	165,360

Current assets

Debtors	6	76,080	43,079
Cash at bank and in hand		112,945	43,162
		---------	--------
		189,025	86,241

Creditors: amounts falling due within one year	7	239,753		149,754
		---------		---------
Net current liabilities			50,728	63,513
			---------	---------
Total assets less current liabilities			254,437	101,847

Creditors: amounts falling due after more than one year	8	12,702	16,030
		---------	---------
Net assets		241,735	85,817
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	241,635	85,717
	---------	--------
Shareholders funds	241,735	85,817
	---------	--------

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 Kindergarten 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: 10429941

Manor House Kindergarten 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.

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.

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.

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:

Long leasehold property	-	10% straight line
Fixtures and fittings	-	10% 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.

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.

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 28 (2025: 15 ).

5. Tangible assets

	Long leasehold property	Fixtures and fittings	Total
	£	£	£
Cost
At 1 April 2025	172,139	3,221	175,360
Additions	166,215	7,800	174,015
	---------	--------	---------
At 31 March 2026	338,354	11,021	349,375
	---------	--------	---------
Depreciation
At 1 April 2025	10,000	–	10,000
Charge for the year	33,835	375	34,210
	---------	--------	---------
At 31 March 2026	43,835	375	44,210
	---------	--------	---------
Carrying amount
At 31 March 2026	294,519	10,646	305,165
	---------	--------	---------
At 31 March 2025	162,139	3,221	165,360
	---------	--------	---------

6. Debtors

	2026	2025
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	76,080	43,079
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	4,094	4,094
Amounts owed to group undertakings and undertakings in which the company has a participating interest	162,489	124,273
Corporation tax	48,390	6,408
Social security and other taxes	10,037	2,420
Other creditors	14,743	12,559
	---------	---------
	239,753	149,754
	---------	---------

Bank loans and overdrafts of £4,094 (2025: £4,094) are secured against the assets of the company.

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

	2026	2025
	£	£
Bank loans and overdrafts	12,702	16,030
	--------	--------

Bank loans and overdrafts of £12,702 (2025: £16,030) are secured against the assets of the company.

9. Controlling party

The ultimate parent company is Manor House Nursery Group Limited a company registered in England and Wales. The company's registered office is Manor House Hartsdown Park, Hartsdown Road, Margate, England, CT9 5QX .