Early Learners Nursery (Sutton) Ltd

Registered number

11540522

Filleted Accounts

31 December 2025

Early Learners Nursery (Sutton) Ltd
Registered number:		11540522
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		585,419			365,568

Current assets
Debtors	4	278,233			136,173
Cash at bank and in hand		22,108			8,341
		300,341			144,514

Creditors: amounts falling due within one year	5	(209,471)			(108,470)

Net current assets			90,870			36,044

Total assets less current liabilities			676,289			401,612

Creditors: amounts falling due after more than one year	6		(147,393)			(175,877)



Net assets			528,896			225,735

Capital and reserves
Called up share capital			100			100
Revaluation reserve	8		357,335			132,335
Profit and loss account			171,461			93,300

Shareholders' funds			528,896			225,735

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 (Sutton) 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:

	Computer Equipment			20% Straight Line
	Fixtures, fittings, tools and equipment			10% Straight Line

	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.

	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					18		19


3	Tangible fixed assets
		Land and buildings		Furniture & Fixtures		Equipment		Total
£			£		£		£
	Cost or valuation
	At 1 January 2025	340,000		20,466		39,099		399,565
	Additions	-		-		1,528		1,528
	Surplus on revaluation	225,000		-		-		225,000
	At 31 December 2025	565,000		20,466		40,627		626,093

	Depreciation
	At 1 January 2025	-		11,717		22,280		33,997
	Charge for the year	-		2,047		4,630		6,677
	At 31 December 2025	-		13,764		26,910		40,674

	Net book value
	At 31 December 2025	565,000		6,702		13,717		585,419
	At 31 December 2024	340,000		8,749		16,819		365,568


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					207,665		207,665
	Cumulative depreciation based on historical cost					-		-
						207,665		207,665
	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					276,999		135,249
	Other debtors					1,234		924
						278,233		136,173

	Amounts due after more than one year included above					276,999		135,249


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

	Bank loans and overdrafts					24,500		24,500
	Trade creditors					-		832
	Taxation and social security costs					90,162		29,519
	Other creditors					94,809		53,619
						209,471		108,470


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

	Bank loans					147,059		175,543
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					334		334
						147,393		175,877


7	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					171,559		151,500


	Secured bank loans					171,559		151,500

	The bank loans are secured on the assets to which they relate.


8	Revaluation reserve					2025		2024
£							£

	Bfwrd gain on revaluation of land and buildings					132,335		132,335
	Gain on revaluation of land and buildings					225,000		-

	At 31 December 2025					357,335		132,335

	The property at Irwin Road, WA93UG was revalued in June 2025 at open market value on a comparable basis by Christie & Co.

9	Other information

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