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COMPANY REGISTRATION NUMBER: 14892462

Shepherd's Hut Outdoor Day Nursery Ltd

Filleted Unaudited Financial Statements

31 May 2025

Shepherd's Hut Outdoor Day Nursery Ltd

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 214,706 | –

Current assets

Cash at bank and in hand | 113,560 | 195,882

Creditors: amounts falling due within one year | 6 | 240,481 | 119,315
| --------- | ---------
Net current (liabilities)/assets | ( 126,921) | 76,567
| --------- | --------
Total assets less current liabilities | 87,785 | 76,567

Creditors: amounts falling due after more than one year | 7 | 66,569 | 81,281
| -------- | --------
Net assets/(liabilities) | 21,216 | ( 4,714)
| -------- | --------

Capital and reserves

Called up share capital | 4 | 4
Profit and loss account | 21,212 | ( 4,718)
| -------- | -------
Shareholders funds/(deficit) | 21,216 | ( 4,714)
| -------- | -------

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 comprehensive income has not been delivered.
For the year ending 31 May 2025 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 .
These financial statements were approved by the board of directors and authorised for issue on 22 May 2026 , and are signed on behalf of the board by:

Mr M Hackett
Director

Company registration number: 14892462

Shepherd's Hut Outdoor Day Nursery Ltd

Notes to the Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is Peterley Manor Farm, Peterley Lane, Prestwood, Great Missenden, Bucks, HP16 0HH.
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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
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 of an asset, less its residual value, over the useful economic life of that asset as follows:

| Buildings | - | 10% reducing balance
| Plant and machinery | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
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 13 (2024: 4 ).
5. Tangible assets

| Buildings | Plant and machinery | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 June 2024 | – | – | – | –
Additions | 214,755 | 12,715 | 2,748 | 230,218
| --------- | -------- | ------- | ---------
At 31 May 2025 | 214,755 | 12,715 | 2,748 | 230,218
| --------- | -------- | ------- | ---------
Depreciation |  |  |  |
At 1 June 2024 | – | – | – | –
Charge for the year | 14,057 | 1,068 | 387 | 15,512
| --------- | -------- | ------- | ---------
At 31 May 2025 | 14,057 | 1,068 | 387 | 15,512
| --------- | -------- | ------- | ---------
Carrying amount |  |  |  |
At 31 May 2025 | 200,698 | 11,647 | 2,361 | 214,706
| --------- | -------- | ------- | ---------
At 31 May 2024 | – | – | – | –
| --------- | -------- | ------- | ---------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 18,954 | 18,719
Trade creditors | 1,576 | –
Social security and other taxes | 1,287 | –
Other creditors | 218,664 | 100,596
| --------- | ---------
| 240,481 | 119,315
| --------- | ---------

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

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 66,569 | 81,281
| -------- | --------