REGISTERED NUMBER: 08333529 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Stonecroft Day Nursery Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S L Thomas

M D Thomas

SECRETARY:

M D Thomas

REGISTERED OFFICE:

9 Dymboro Gardens

Midsomer Norton

Bath&North East Somerset

BA3 2QT

REGISTERED NUMBER:

08333529 (England and Wales)

ACCOUNTANTS:

King Watkins Ltd

The Island House

Midsomer Norton

Radstock

Somerset

BA3 2DZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

17,922

20,613

17,922

20,613

CURRENT ASSETS

Debtors

62,695

55,832

Cash at bank and in hand

25,331

50

88,026

55,882

CREDITORS

Amounts falling due within one year

40,990

57,537

NET CURRENT ASSETS/(LIABILITIES)

47,036

(1,655

)

TOTAL ASSETS LESS CURRENT LIABILITIES

64,958

18,958

PROVISIONS FOR LIABILITIES

1,184

-

NET ASSETS

63,774

18,958

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

63,574

18,758

SHAREHOLDERS' FUNDS

63,774

18,958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

Mrs S L Thomas - Director

1.	STATUTORY INFORMATION

Stonecroft Day Nursery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

10 years straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

95,000

AMORTISATION

At 1 January 2025

and 31 December 2025

95,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

114,765

DEPRECIATION

At 1 January 2025

94,152

Charge for year

2,691

At 31 December 2025

96,843

NET BOOK VALUE

At 31 December 2025

17,922

At 31 December 2024

20,613

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 31 December 2025 the directors owed the company £62,695 (2024: £55,832).

This is to be repaid subsequent to year end.

7.	RELATED PARTY DISCLOSURES

During the year to 31 December 2025 commercial rents of £17,000 were charged to the profit and loss account (2024: £17,000). Mr & Mrs Thomas personally own the freehold.

8.	ULTIMATE CONTROLLING PARTY

The Company was under the control of Mrs S L Thomas and Mr M D Thomas throughout the period.