Early Start Private Day Nursery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11108212

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,688		43,359

			34,688		43,359
CURRENT ASSETS
Debtors	5	73,757		1,921
Cash at bank and in hand		13,736		4,929

		87,493		6,850
Creditors: Amounts Falling Due Within One Year	6	(34,430 )		(25,460 )

NET CURRENT ASSETS (LIABILITIES)			53,063		(18,610 )

TOTAL ASSETS LESS CURRENT LIABILITIES			87,751		24,749

Creditors: Amounts Falling Due After More Than One Year	7		-		(8,333 )

NET ASSETS			87,751		16,416

CAPITAL AND RESERVES
Called up share capital			15,000		15,000
Profit and Loss Account			72,751		1,416

SHAREHOLDERS' FUNDS			87,751		16,416

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Early Start Private Day Nursery Limited

Balance Sheet (continued)

As At 31 March 2026

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs L E Harrison

Director

22/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Early Start Private Day Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11108212 . The registered office is First Floor, Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The financial statements are prepared under the historical cost basis.

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	20% reducing balance

2.4. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

2.5. Pensions

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

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Early Start Private Day Nursery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Impairment

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. 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 are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

2.7. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 28 (2025: 28)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	10,995	80,154	799	91,948

As at 31 March 2026	10,995	80,154	799	91,948

Depreciation
As at 1 April 2025	5,365	42,425	799	48,589
Provided during the period	1,125	7,546	-	8,671

As at 31 March 2026	6,490	49,971	799	57,260

Net Book Value
As at 31 March 2026	4,505	30,183	-	34,688

As at 1 April 2025	5,630	37,729	-	43,359

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	73,757	1,921

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Early Start Private Day Nursery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	8,333	10,000
Other creditors	4,152	13,560
Taxation and social security	21,945	1,900

	34,430	25,460

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	8,333

8. Pension Commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £12,636 (2025 - £11,529).

Contributions totalling £nil (2025 - £1,672) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.

9. Related Party Transactions

Included in creditors: amounts falling due within one year, is a directors loan account balance of £2,652 (2025 - £10,388) owing to Mrs L E Harrison.

The loan is interest free and repayable on demand.

10. Ultimate Controlling Party

The company is under the control of Mrs L E Harrison, who is interested in 100% of the company's issued share capital.

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