Playaway Day Nursery (UK) Limited

(Registration number: 07712034)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	4,534	9,067
Tangible assets	5	2,660	3,514
		7,194	12,581
Current assets
Stocks	6	542	475
Debtors	7	815	4,392
Cash at bank and in hand		128,247	82,352
		129,604	87,219
Creditors: Amounts falling due within one year	8	(64,838)	(46,119)
Net current assets		64,766	41,100
Total assets less current liabilities		71,960	53,681
Creditors: Amounts falling due after more than one year	8	(2,631)	(12,533)
Net assets		69,329	41,148
Capital and reserves
Called up share capital		6	6
Retained earnings		69,323	41,142
Shareholders' funds		69,329	41,148

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Playaway Day Nursery (UK) Limited

(Registration number: 07712034)
Balance Sheet as at 31 August 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 May 2026 and signed on its behalf by:
 

......................................... Mrs E M Prince Director

Playaway Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£). All monetary amounts are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Playaway Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	Straight line at 15%/33%
Plant and Machinery	Straight line at 15%

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Straight line over 15 years

Playaway Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

2	Accounting policies (continued)

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Playaway Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

2	Accounting policies (continued)

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 16 (2024 - 15).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 September 2024	68,000	68,000
At 31 August 2025	68,000	68,000
Amortisation
At 1 September 2024	58,933	58,933
Amortisation charge	4,533	4,533
At 31 August 2025	63,466	63,466
Carrying amount
At 31 August 2025	4,534	4,534
At 31 August 2024	9,067	9,067

Playaway Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Plant and Machinery £	Total £
Cost or valuation
At 1 September 2024	7,255	6,347	7,121	20,723
At 31 August 2025	7,255	6,347	7,121	20,723
Depreciation
At 1 September 2024	7,255	5,822	4,132	17,209
Charge for the year	-	287	567	854
At 31 August 2025	7,255	6,109	4,699	18,063
Carrying amount
At 31 August 2025	-	238	2,422	2,660
At 31 August 2024	-	525	2,989	3,514

Included within the net book value of land and buildings above is £ (2024 - £) in respect of short leasehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Stock	542	475

Playaway Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7

Debtors

Current	2025 £	2024 £
Prepayments	746	4,392
Other debtors	69	-
	815	4,392

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	9,952	12,007
Taxation and social security		43,547	19,664
Accruals and deferred income		6,728	6,734
Other creditors		4,611	7,714
		64,838	46,119

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	2,631	12,533

Playaway Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

9	Related party transactions

Transactions with directors

2025	At 1 September 2024 £	Advances to director £	Repayments by director £	At 31 August 2025 £
Mr K Gaskell
Joint with Mrs Gaskell	(1,553)	63,557	(63,424)	(1,420)
Mrs E M Prince
Mrs E Prince	(892)	26,603	(25,642)	69

2024	At 1 September 2023 £	Advances to director £	Repayments by director £	At 31 August 2024 £
Mr K Gaskell
Joint with Mrs Gaskell	14,911	80,772	(97,235)	(1,553)
Mrs E M Prince
Mrs E Prince	940	12,500	(14,332)	(892)

Playaway Day Nursery (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,631	12,533

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	9,952	9,952
Bank overdrafts	-	2,055
	9,952	12,007