BRENTWOOD DAY NURSERY LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08939258

BRENTWOOD DAY NURSERY LIMITED

Filleted Unaudited Financial Statements

31 March 2026

BRENTWOOD DAY NURSERY LIMITED

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		1,079	1,269

Current assets

Cash at bank and in hand	111,610		137,626

Creditors: amounts falling due within one year	6	26,649		38,105
		---------		---------
Net current assets			84,961	99,521
			--------	---------
Total assets less current liabilities			86,040	100,790
			--------	---------
Net assets			86,040	100,790
			--------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	85,940	100,690
	--------	---------
Shareholders funds	86,040	100,790
	--------	---------

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 income and retained earnings has not been delivered.

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.

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 3 June 2026 , and are signed on behalf of the board by:

J Torris

Director

Company registration number: 08939258

BRENTWOOD DAY NURSERY LIMITED

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 39 The Meads, Ongar Road, Brentwood, CM15 9GL, Essex.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

The turnover represents children's day nursery fees received.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	15% reducing balance

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2025: 11 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	4,865	4,865
	-------	-------
Depreciation
At 1 April 2025	3,596	3,596
Charge for the year	190	190
	-------	-------
At 31 March 2026	3,786	3,786
	-------	-------
Carrying amount
At 31 March 2026	1,079	1,079
	-------	-------
At 31 March 2025	1,269	1,269
	-------	-------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals and deferred income	7,441	3,394
Corporation tax	18,750	22,300
Social security and other taxes	–	8,231
Director loan accounts	458	458
Other creditors	–	3,722
	--------	--------
	26,649	38,105
	--------	--------

7. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
J Torris	( 458)	–	( 458)
	----	----	----

	2025
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
J Torris	( 454)	( 4)	( 458)
	----	----	----