Early Learners Nursery Runcorn Ltd

Registered number

09847502

Filleted Accounts

31 December 2025

Early Learners Nursery Runcorn Ltd
Registered number:		09847502
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		506,180			422,464

Current assets
Debtors	4	491,116			313,995
Cash at bank and in hand		23,083			10,298
		514,199			324,293

Creditors: amounts falling due within one year	5	(126,318)			(78,179)

Net current assets			387,881			246,114

Total assets less current liabilities			894,061			668,578

Creditors: amounts falling due after more than one year	6		(375,485)			(424,247)



Net assets			518,576			244,331

Capital and reserves
Called up share capital			100			100
Revaluation reserve	8		121,595			-
Profit and loss account			396,881			244,231

Shareholders' funds			518,576			244,331

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 Runcorn 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:

	Freehold buildings			3.33% Straight Line
	Plant and machinery			10% Reducing Balance
	Fixtures, fittings, tools and equipment			over 5 years

	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.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					18		20

3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	398,405		50,316		41,075		489,796
	Additions	-		2,770		-		2,770
	Surplus on revaluation	121,595		-		-		121,595
	Disposals	-		(806)		(41,075)		(41,881)
	At 31 December 2025	520,000		52,280		-		572,280

	Depreciation
	At 1 January 2025	33,941		25,587		7,804		67,332
	Charge for the year	3,771		3,246		-		7,017
	On disposals	-		(445)		(7,804)		(8,249)
	At 31 December 2025	37,712		28,388		-		66,100

	Net book value
	At 31 December 2025	482,288		23,892		-		506,180
	At 31 December 2024	364,464		24,729		33,271		422,464


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					398,405		-
						398,405		-

	The valuation of the property was carried out in June 2025 by Christie & Co


4	Debtors					2025		2024
£							£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest					489,248		311,399
	Other debtors					1,868		2,596
						491,116		313,995

	Amounts due after more than one year included above					489,248		311,399


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

	Bank loans and overdrafts					24,416		30,000
	Obligations under finance lease and hire purchase contracts					-		6,505
	Taxation and social security costs					91,696		29,593
	Other creditors					10,206		12,081
						126,318		78,179

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

	Bank loans					157,188		186,659
	Obligations under finance lease and hire purchase contracts					-		15,695
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					185,486		187,149
	Other creditors					32,811		34,744
						375,485		424,247


7	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					77,188		101,847


	Secured bank loans					181,604		216,659

	The bank loan is secured on the asset to which it relates.


8	Revaluation reserve					2025		2024
£							£

	Gain on revaluation of land and buildings					121,595		-

	At 31 December 2025					121,595		-

	The property at Lowlands Road, WA7 5TR was revalued in June 2025 at open market value on a comparable basis by Christie & Co.

9	Other information

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