Chantrey House Nursery Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08391321

Chantrey House Nursery Limited

Filleted Unaudited Financial Statements

28 February 2026

Chantrey House Nursery Limited

Financial Statements

Year ended 28 February 2026

Contents	Pages

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 7

Chantrey House Nursery Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Chantrey House Nursery Limited

Year ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Chantrey House Nursery Limited for the year ended 28 February 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Chantrey House Nursery Limited in accordance with the terms of our engagement letter dated 29 April 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Chantrey House Nursery Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chantrey House Nursery Limited and its director for our work or for this report.

It is your duty to ensure that Chantrey House Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Chantrey House Nursery Limited. You consider that Chantrey House Nursery Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Chantrey House Nursery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

HEBBLETHWAITES Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

16 June 2026

Chantrey House Nursery Limited

Statement of Financial Position

28 February 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	6	337,467	338,071

Current assets

Debtors	7	170,696	91,286
Cash at bank and in hand		28,305	25,007
		---------	---------
		199,001	116,293

Creditors: amounts falling due within one year	8	52,043	42,293
		---------	---------
Net current assets		146,958	74,000
		---------	---------
Total assets less current liabilities		484,425	412,071

Provisions

Taxation including deferred tax	2,860	3,011
	---------	---------
Net assets	481,565	409,060
	---------	---------

Chantrey House Nursery Limited

Statement of Financial Position (continued)

28 February 2026

	2026	2025
Note	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	481,465	408,960
	---------	---------
Shareholders funds	481,565	409,060
	---------	---------

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 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 16 June 2026 , and are signed on behalf of the board by:

Mr R M Burdall
Director

Company registration number: 08391321

Chantrey House Nursery Limited

Notes to the Financial Statements

Year ended 28 February 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 Rosehill House, Tedgness Road, Grindleford, Hope Valley, S32 2HX, Derbyshire.

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. In the opinion of the directors, there are no judgements or key sources of estimation uncertainty that have a significant impact on the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered. The turnover shown in the Income Statement represents amounts invoiced during the year for childcare.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

Amortisation

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

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

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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:

	Fixtures and fittings	-	20% reducing balance

Depreciation is not provided on freehold buildings as the value in use of the properties concerned and the anticipated long expected useful life, coupled with high expected residual value, mean that any depreciation charge would not be material.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

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

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 25 (2025: 25 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 March 2025 and 28 February 2026	100,000
	---------
Amortisation
At 1 March 2025 and 28 February 2026	100,000
	---------
Carrying amount
At 28 February 2026	–
	---------
At 28 February 2025	–
	---------

6. Tangible assets

	Land and buildings	Fixtures and fittings	Total
	£	£	£
Cost
At 1 March 2025 and 28 February 2026	335,052	31,092	366,144
	---------	--------	---------
Depreciation
At 1 March 2025	–	28,073	28,073
Charge for the year	–	604	604
	---------	--------	---------
At 28 February 2026	–	28,677	28,677
	---------	--------	---------
Carrying amount
At 28 February 2026	335,052	2,415	337,467
	---------	--------	---------
At 28 February 2025	335,052	3,019	338,071
	---------	--------	---------

7. Debtors

	2026	2025
	£	£
Trade debtors	1,696	1,286
Other debtors	169,000	90,000
	---------	--------
	170,696	91,286
	---------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	424	12,746
Corporation tax	24,320	17,472
Social security and other taxes	5,640	4,108
Other creditors	21,659	7,967
	--------	--------
	52,043	42,293
	--------	--------

9. Related party transactions

The company was under the control of Mr R M Burdall throughout the period. Mr Burdall is a director and the sole shareholder. A loan account exists as between Chantrey House Nursery Limited and T H Knightall Ltd, a company under common control and directorship, with a balance, on this account owing to Chantrey House Nursery Limited , at the start of the year on 1 March 2025 of £90,000. As a result of repayments during the year of £13,000 and futher advances of £76,000, the closing balance, at 28 February 2026 amounted to £153,000 owing to Chantrey House Nursery Limited . A loan account exists as between Chantrey House Nursery Limited and Sunnybank Nursery Ltd, a company under common control and directorship, with a balance, on this account owing to Chantrey House Nursery Limited , at the end of the year on 28 February 2026 of £16,000. Both loans are interest free and repayable on demand, with no formal terms for repayment.