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Registered number: 07260399
Inspire Day Nurseries Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Augustus & Co
Chartered Certified Accountants
374 Ley Street
Ilford
Essex
IG1 4AE
Inspire Day Nurseries Limited
Contents
Contents

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

Page 1
Inspire Day Nurseries Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 07260399

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 9,000 |  | 9,000 |
Cash at bank and in hand |  | 272,292 |  | 158,847 |
|  | 281,292 |  | 167,847 |
Creditors: Amounts Falling Due Within One Year | 6 | (95,454 ) |  | (55,015 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 185,838 |  | 112,832
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 185,838 |  | 112,832
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (10,000 )
NET ASSETS |  |  | 185,838 |  | 102,832
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 185,738 |  | 102,732
SHAREHOLDERS' FUNDS |  |  | 185,838 |  | 102,832

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Miss Sherene Marcelle Director
8 June 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Inspire Day Nurseries Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Inspire Day Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07260399 . The registered office is 15 Grenaby Road, Croydon, Surrey, CR0 2EJ.
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. 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:

Leasehold | over life of lease of 10 years
Fixtures & Fittings | 10% straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 20 |  | 20
| 20 |  | 20

4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 June 2025 | 31,926 | 48,573 | 80,499
As at 31 May 2026 | 31,926 | 48,573 | 80,499
Depreciation
As at 1 June 2025 | 31,926 | 48,573 | 80,499
As at 31 May 2026 | 31,926 | 48,573 | 80,499

...CONTINUED
Page 2
Page 3
Inspire Day Nurseries Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026

Net Book Value
As at 31 May 2026 | - | - | -
As at 1 June 2025 | - | - | -

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 9,000 |  | 9,000

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 376
Corporation tax | 61,690 |  | 21,298
Other taxes and social security | 5,380 |  | 2,509
Accruals and deferred income | 26,915 |  | 25,420
Director's loan account | 1,469 |  | 5,412
| 95,454 |  | 55,015

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 10,000

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3