Thorley Day Nursery Limited - Filleted accounts

Registered number

06761502

Thorley Day Nursery Limited

Unaudited Filleted Accounts

30 November 2025

Thorley Day Nursery Limited
Registered number:		06761502
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,881			1,013

Current assets
Debtors	4	12,576			16,388
Cash at bank and in hand		150,117			108,610
		162,693			124,998

Creditors: amounts falling due within one year	5	(53,344)			(36,747)

Net current assets			109,349			88,251

Net assets			115,230			89,264

Capital and reserves
Called up share capital			100			100
Profit and loss account			115,130			89,164

Shareholders' funds			115,230			89,264

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.




Lucy Pettit
Director
Approved by the board on 15 April 2026

Thorley Day Nursery Limited
Notes to the Accounts
for the year ended 30 November 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			33% straight line
	Plant and machinery			25% straight line
	Fixtures, fittings, tools and equipment			20% 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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					8		10


3	Tangible fixed assets
		Computer Equipment		Plant and machinery etc		Fixtures & Fittings		Total
£			£		£		£
	Cost
	At 1 December 2024	8,213		29,231		26,022		63,466
	Additions	-		5,988		-		5,988
	At 30 November 2025	8,213		35,219		26,022		69,454

	Depreciation
	At 1 December 2024	8,015		28,934		25,504		62,453
	Charge for the year	176		685		259		1,120
	At 30 November 2025	8,191		29,619		25,763		63,573

	Net book value
	At 30 November 2025	22		5,600		259		5,881
	At 30 November 2024	198		297		518		1,013


4	Debtors					2025		2024
£							£

	Trade debtors					9,367		11,159
	Other debtors					3,209		5,229
						12,576		16,388


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

	Trade creditors					395		-
	Taxation and social security costs					26,697		11,591
	Other creditors					26,252		25,156
						53,344		36,747


6	Related party transactions

	Dividends of £46,440 were paid to Lucy Pettit (2024: £40,440) during the year. Dividends of £10,000 were paid to Teresa Wills (2024: nil) during the year. At the year end, an amount of £19,651 (2024: £19,332) was owed to the Directors by the company.


7	Controlling party

	The company is controlled by Teresa Wills.


8	Other information

	Thorley Day Nursery Limited is a private company limited by shares and incorporated in England. Its registered office is:
	101 Thorley Lane
	Timperley
	Altrincham
	Cheshire
	WA15 7AL