REGISTERED NUMBER: 03239445 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th September 2025

for

Jack & Jill's Nursery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs A T Winstone-Dickson

SECRETARY:

Mrs T A Campbell

REGISTERED OFFICE:

22 Cliffe End Road

Quarmby

Huddersfield

HD3 4FF

REGISTERED NUMBER:

03239445 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

144,167

156,259

144,167

156,259

CURRENT ASSETS

Debtors

6

211,844

173,636

Cash at bank

155,147

140,116

366,991

313,752

CREDITORS

Amounts falling due within one year

7

354,508

153,100

NET CURRENT ASSETS

12,483

160,652

TOTAL ASSETS LESS CURRENT LIABILITIES

156,650

316,911

CREDITORS

Amounts falling due after more than one year

8

54,557

63,103

NET ASSETS

102,093

253,808

CAPITAL AND RESERVES

Called up share capital

10

190,000

190,000

Retained earnings

(87,907

)

63,808

SHAREHOLDERS' FUNDS

102,093

253,808

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26th May 2026 and were signed by:

Mrs A T Winstone-Dickson - Director

1.	STATUTORY INFORMATION

Jack & Jill's Nursery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 1996 has been amortised in full.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% Straight Line Basis

Fixtures and fittings

-

15% Straight Line Basis

Motor vehicles

-

20% on Reducing Balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 30th September 2025

20,000

AMORTISATION

At 1st October 2024

and 30th September 2025

20,000

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st October 2024

211,002

98,417

309,419

Additions

-

1,095

1,095

Disposals

-

(450

)

(450

)

At 30th September 2025

211,002

99,062

310,064

DEPRECIATION

At 1st October 2024

98,684

54,476

153,160

Charge for year

4,224

8,963

13,187

Eliminated on disposal

-

(450

)

(450

)

At 30th September 2025

102,908

62,989

165,897

NET BOOK VALUE

At 30th September 2025

108,094

36,073

144,167

At 30th September 2024

112,318

43,941

156,259

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st October 2024

and 30th September 2025

51,410

DEPRECIATION

At 1st October 2024

10,282

Charge for year

8,226

At 30th September 2025

18,508

NET BOOK VALUE

At 30th September 2025

32,902

At 30th September 2024

41,128

6.

DEBTORS

30.9.25

30.9.24

£

£

Amounts falling due within one year:

Trade debtors

283

937

Other debtors

170,711

141,540

170,994

142,477

30.9.25

30.9.24

£

£

Amounts falling due after more than one year:

Other debtors

40,850

31,159

Aggregate amounts

211,844

173,636

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

16,570

19,783

Hire purchase contracts

3,127

3,127

Trade creditors

33,271

72,273

Taxation and social security

41,194

29,719

Other creditors

260,346

28,198

354,508

153,100

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

22,445

27,864

Hire purchase contracts

32,112

35,239

54,557

63,103

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years by instalments

-

3,025

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank overdrafts

10,360

13,573

Hire purchase contracts

35,239

38,366

45,599

51,939

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

190,000

Ordinary

£1

190,000

190,000