Whitehouse Day Nursery (Notts) Limited

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

Registered number: 07251571

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		83,750		100,500
Tangible Assets	5		955,078		957,043

			1,038,828		1,057,543
CURRENT ASSETS
Debtors	6	33,461		32,925
Cash at bank and in hand		87,626		5,364

		121,087		38,289
Creditors: Amounts Falling Due Within One Year	7	(213,090 )		(149,529 )

NET CURRENT ASSETS (LIABILITIES)			(92,003 )		(111,240 )

TOTAL ASSETS LESS CURRENT LIABILITIES			946,825		946,303

Creditors: Amounts Falling Due After More Than One Year	8		(722,053 )		(797,463 )

NET ASSETS			224,772		148,840

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			224,672		148,740

SHAREHOLDERS' FUNDS			224,772		148,840

Page 1

Page 2

Whitehouse Day Nursery (Notts) Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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

Mr Ian Wharrad

Director

22/05/2026

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

1. General Information

Whitehouse Day Nursery (Notts) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07251571 . The registered office is 143 Tamworth Road, Long Eaton, Nottingham, NG10 1BY.

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.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. 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:

Freehold	No depreciation
Leasehold	2% straight line
Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	33% reducing balance

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

Whitehouse Day Nursery (Notts) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 27 (2024: 25)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	335,000

As at 31 August 2025	335,000

Amortisation
As at 1 September 2024	234,500
Provided during the period	16,750

As at 31 August 2025	251,250

Net Book Value
As at 31 August 2025	83,750

As at 1 September 2024	100,500

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 September 2024	943,010	5,331	31,000	24,993
Additions	-	-	-	342

As at 31 August 2025	943,010	5,331	31,000	25,335

Depreciation
As at 1 September 2024	-	1,279	28,672	19,626
Provided during the period	-	107	582	856

As at 31 August 2025	-	1,386	29,254	20,482

Net Book Value
As at 31 August 2025	943,010	3,945	1,746	4,853

As at 1 September 2024	943,010	4,052	2,328	5,367

Page 4

Page 5

Whitehouse Day Nursery (Notts) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025


	Computer Equipment	Total
	£	£
Cost
As at 1 September 2024	17,165	1,021,499
Additions	-	342

As at 31 August 2025	17,165	1,021,841

Depreciation
As at 1 September 2024	14,879	64,456
Provided during the period	762	2,307

As at 31 August 2025	15,641	66,763

Net Book Value
As at 31 August 2025	1,524	955,078

As at 1 September 2024	2,286	957,043

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	33,461	32,925

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	2
Bank loans and overdrafts	81,700	33,600
Other creditors	75,910	81,188
Taxation and social security	55,479	34,739

	213,090	149,529

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

	2025	2024
	£	£
Bank loans	722,053	797,463

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 5