Early Learners Nursery Ltd - Filleted accounts

Registered number

04341743

Early Learners Nursery Ltd

Filleted Accounts

31 December 2025

Early Learners Nursery Ltd
Registered number:		04341743
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		562,616			545,245

Current assets
Debtors	5	314,949			293,802
Cash at bank and in hand		29,865			11,526
		344,814			305,328

Creditors: amounts falling due within one year	6	(42,215)			(103,515)

Net current assets			302,599			201,813

Total assets less current liabilities			865,215			747,058

Creditors: amounts falling due after more than one year	7		(395,453)			(380,227)

Provisions for liabilities			(8,161)			(3,045)


Net assets			461,601			363,786

Capital and reserves
Called up share capital			100			100
Profit and loss account			461,501			363,686

Shareholders' funds			461,601			363,786

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Hayden McCann
Director
Approved by the board on 16 June 2026

Early Learners Nursery Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).


	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20%		reducing balance
	Motor vehicle	20%		reducing balance
	Leasehold Improvement	10%		reducing balance


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.


	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					19		17


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							30,000
	At 31 December 2025							30,000

	Amortisation
	At 1 January 2025							30,000
	At 31 December 2025							30,000

	Net book value
	At 31 December 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	549,883		130,046		76,397		756,326
	Additions	-		2,062		57,989		60,051
	Disposals	-		-		(51,919)		(51,919)
	At 31 December 2025	549,883		132,108		82,467		764,458

	Depreciation
	At 1 January 2025	58,396		108,758		43,927		211,081
	Charge for the year	3,924		4,715		14,104		22,743
	On disposals	-		-		(31,982)		(31,982)
	At 31 December 2025	62,320		113,473		26,049		201,842

	Net book value
	At 31 December 2025	487,563		18,635		56,418		562,616
	At 31 December 2024	491,487		21,288		32,470		545,245


5	Debtors					2025		2024
£							£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest					314,475		257,447
	Other debtors					474		36,355
						314,949		293,802

	Amounts due after more than one year included above					314,475		257,447


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					14,116		18,000
	Obligations under finance lease and hire purchase contracts					8,281		29,939
	Trade creditors					-		1,134
	Taxation and social security costs					6,539		35,346
	Other creditors					13,279		19,096
						42,215		103,515


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					349,787		366,899
	Obligations under finance lease and hire purchase contracts					42,138		6,775
	Other creditors					3,528		6,553
						395,453		380,227


8	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					309,787		321,081


	Secured bank loans					363,903		384,899


9	Other information

	Early Learners Nursery Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	255 Poulton Road
	Wallasey
	Wirral
	CH44 4BT