Registration number: 03064107

Wonderland Day Nursery Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Wonderland Day Nursery Limited

Company Information

Directors

Mrs Kathleen Cole Mrs Emma Melvern

Company secretary

Mrs Emma Melvern

Registered office

Works Road Letchworth Hertfordshire SG6 1FR

Accountants

Tayabali & White 5 High Green Great Shelford Cambridge CB22 5EG

Wonderland Day Nursery Limited

(Registration number: 03064107)
Balance Sheet as at 31 December 2025

	Note	2025 £	(As restated) 2024 £
Fixed assets
Tangible assets	4	21,898	37,538
Current assets
Debtors	5	72,435	354,579
Cash at bank and in hand		553,355	467,374
		625,790	821,953
Creditors: Amounts falling due within one year	6	(344,579)	(306,479)
Net current assets		281,211	515,474
Total assets less current liabilities		303,109	553,012
Provisions for liabilities		(5,475)	(9,385)
Net assets		297,634	543,627
Capital and reserves
Called up share capital	7	2	2
Retained earnings		297,632	543,625
Shareholders' funds		297,634	543,627

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 June 2026 and signed on its behalf by:
 

Wonderland Day Nursery Limited

(Registration number: 03064107)
Balance Sheet as at 31 December 2025

......................................... Mrs Kathleen Cole Director

Wonderland Day Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company's registered number is 03064107.

The address of its registered office is:
Works Road
Letchworth
Hertfordshire
SG6 1FR

These financial statements were authorised for issue by the Board on 22 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Reclassification of comparative amounts

During the year, it was discovered that dividends declared in the financial year ended 31 December 2024 were overstated by £250,000. Consequently, the comparative figures have been restated to reflect the correct dividend amount, resulting in a reduction in dividends paid and an increase in retained earnings at the beginning of the current period.

The impact on the financial statements at 30 June 2024 is a reduction in the dividends declared for the year and a loan due from a director of £250,000. There is no impact on profit for the year to 31 December 2024.

Wonderland Day Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts where applicable.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	3 year straight line
Plant and machinery	3 year straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Wonderland Day Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 69 (2024 - 65).

Wonderland Day Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	112,787	10,055	122,842
Additions	5,619	4,303	9,922
Disposals	(17,377)	(2,287)	(19,664)
At 31 December 2025	101,029	12,071	113,100
Depreciation
At 1 January 2025	79,733	5,571	85,304
Charge for the year	22,614	2,722	25,336
Eliminated on disposal	(17,375)	(2,063)	(19,438)
At 31 December 2025	84,972	6,230	91,202
Carrying amount
At 31 December 2025	16,057	5,841	21,898
At 31 December 2024	33,054	4,484	37,538

5

Debtors

Current	2025 £	(As restated) 2024 £
Trade debtors	47,241	82,209
Prepayments	25,194	22,358
Other debtors	-	250,012
	72,435	354,579

Wonderland Day Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	25,335	22,011
Taxation and social security	167,649	122,645
Accruals and deferred income	128,736	145,620
Other creditors	22,859	16,203
	344,579	306,479

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

8	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Advances to director £	Repayments by director £	At 31 December 2025 £
Mrs Kathleen Cole
Directors loan due to the Company	250,000	2,965	(252,965)	-

2024	At 1 January 2024 £	Advances to director £	At 31 December 2024 £
Mrs Kathleen Cole
Directors loan due to the Company	-	250,000	250,000

Wonderland Day Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Other transactions with directors

Interest was charged on the loan at 2.25%.