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Registered number: 07832846 LAKESIDE DAY NURSERY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
LAKESIDE DAY NURSERY LIMITED REGISTERED NUMBER: 07832846 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | (As restated) 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 30,000 |  | 33,750
Tangible assets | 5 |  | 214,898 |  | 191,807
|  |  | 244,898 |  | 225,557
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 4,782 |  | 8,304 |
Cash at bank and in hand | 7 | 106,827 |  | 78,338 |
|  | 111,609 |  | 86,642 |
Creditors: amounts falling due within one year | 8 | (84,199) |  | (91,095) |
Net current assets/(liabilities) |  |  | 27,410 |  | (4,453)
Total assets less current liabilities |  |  | 272,308 |  | 221,104
Creditors: amounts falling due after more than one year | 9 |  | - |  | (8,653)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (35,588) |  | (15,657) |
|  |  | (35,588) |  | (15,657)
Net assets |  |  | 236,720 |  | 196,794
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 75 |  | 75
Profit and loss account |  |  | 236,645 |  | 196,719
|  |  | 236,720 |  | 196,794
Page 1
LAKESIDE DAY NURSERY LIMITED REGISTERED NUMBER: 07832846 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mrs T L Barker
Director
Date: 23 June 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
LAKESIDE DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Lakeside Day Nursery Limited is a private company, limited by shares, registered in England and Wales. The company's registered office is MHA House Charter Court, Phoenix Way, Swansea Enterprise Park, Swansea, SA7 9FS. The registered number is 07832846. The presentation currency of the financial statements is Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Prior period adjustment
A prior period adjustment in relation to a deferred tax provision has been identified and the comparative figures have been restated in accordance with FRS 102. The effect of this on the financial statements is to increase the deferred tax liability in the prior year by £15,657 with a corresponding decrease in net assets.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
LAKESIDE DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
LAKESIDE DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.9 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and Loss Account over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 20 | years
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:. Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | 10% | Straight line
|  |  |  | Plant and machinery | - | 15% | Straight line
|  |  |  | Motor vehicles | - | 20% | Straight line
|  |  |  | Fixtures and fittings | - | 10% | Straight line
|  |  |  | Office equipment | - | 25% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
LAKESIDE DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.15 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 30 (2024 - 31).
Page 6
LAKESIDE DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| At 1 December 2024 | 75,000
| At 30 November 2025 | 75,000
| At 1 December 2024 | 41,250
| Charge for the year on owned assets | 3,750
| At 30 November 2025 | 45,000
| Net book value |
| At 30 November 2025 | 30,000
| At 30 November 2024 | 33,750
Page 7
LAKESIDE DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Tangible fixed assets
|  | Property improvements | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 December 2024 | 120,926 | 5,402 | 60,790 | 282,351 | 41,243
| Additions | 8,663 | - | - | 55,311 | 1,500
| Disposals | - | - | - | (86,586) | -
| At 30 November 2025 | 129,589 | 5,402 | 60,790 | 251,076 | 42,743
| Depreciation |  |  |  |  |
| At 1 December 2024 | 21,944 | 5,394 | 60,789 | 194,197 | 36,581
| Charge for the year on owned assets | 12,959 | 8 | 1 | 25,108 | 4,246
| Disposals | - | - | - | (86,525) | -
| At 30 November 2025 | 34,903 | 5,402 | 60,790 | 132,780 | 40,827
| Net book value |  |  |  |  |
| At 30 November 2025 | 94,686 | - | - | 118,296 | 1,916
| At 30 November 2024 | 98,982 | 8 | 1 | 88,154 | 4,662
Page 8
LAKESIDE DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 5.Tangible fixed assets (continued)
|  | Total
|  | £
| Cost or valuation |
| At 1 December 2024 | 510,712
| Additions | 65,474
| Disposals | (86,586)
| At 30 November 2025 | 489,600
| Depreciation |
| At 1 December 2024 | 318,905
| Charge for the year on owned assets | 42,322
| Disposals | (86,525)
| At 30 November 2025 | 274,702
| Net book value |
| At 30 November 2025 | 214,898
| At 30 November 2024 | 191,807
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 4,782 | 6,780
| Other debtors | - | 1,524
|  | 4,782 | 8,304
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 106,827 | 78,338
|  | 106,827 | 78,338
Page 9
LAKESIDE DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 8,849 | 19,932
| Other taxation and social security | 5,111 | 5,855
| Obligations under finance lease and hire purchase contracts | 1,458 | 4,374
| Other creditors | 59,117 | 51,712
| Accruals and deferred income | 9,664 | 9,222
|  | 84,199 | 91,095
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 7,194
| Net obligations under finance leases and hire purchase contracts | - | 1,459
|  | - | 8,653
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 8,849 | 19,932
|  | 8,849 | 19,932
| Amounts falling due 1-2 years |  |
| Bank loans | - | 7,194
|  | - | 7,194
|  | 8,849 | 27,126
Page 10
LAKESIDE DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
11. | Hire purchase and finance leases
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 1,458 | 4,374
| Between 1-5 years | - | 1,459
|  | 1,458 | 5,833
12. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £11,864 (2024 - £13,239). Contributions totalling £2,529 (2024 - £5,855) were payable to the fund at the balance sheet date and are included in creditors.
Page 11