Registration number: 07363910

Chantreyland Children's Nursery Limited

Contents

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

Chantreyland Children's Nursery Limited

Company Information

Directors

Mr James Edward Bell Mr Thomas Roger Hugh Bell Mr Simon James Hugh Bell Mr Matthew Thomas Bell

Company secretary

Mr Thomas Roger Hugh Bell

Registered office

Norton Grange Bunting Nook Norton Sheffield South Yorkshire S8 8JW

Accountants

Thorntons Accountants Limited Chartered Certified Accountants 213 Derbyshire Lane Norton Lees Sheffield South Yorkshire S8 8SA

Chantreyland Children's Nursery Limited

(Registration number: 07363910)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	6	50,399	74,946
Current assets
Debtors	7	1,497,225	917,454
Cash at bank and in hand		91,006	365,476
		1,588,231	1,282,930
Creditors: Amounts falling due within one year	8	(218,990)	(111,420)
Net current assets		1,369,241	1,171,510
Total assets less current liabilities		1,419,640	1,246,456
Provisions for liabilities		(12,600)	(10,053)
Net assets		1,407,040	1,236,403
Capital and reserves
Called up share capital	9	100	100
Retained earnings		1,406,940	1,236,303
Shareholders' funds		1,407,040	1,236,403

For the financial year ending 28 February 2026 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 16 June 2026 and signed on its behalf by:
 

Chantreyland Children's Nursery Limited

(Registration number: 07363910)
Balance Sheet as at 28 February 2026

......................................... Mr Thomas Roger Hugh Bell Company secretary and director

Chantreyland Children's Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

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

The address of its registered office is:
Norton Grange
Bunting Nook
Norton
Sheffield
South Yorkshire
S8 8JW

These financial statements were authorised for issue by the Board on 16 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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

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.

Chantreyland Children's Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

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
Leasehold improvements	8% on straight line
Plant and machinery	20% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 years on 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.

Chantreyland Children's Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 33 (2025 - 33).

Chantreyland Children's Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	11,835	15,581

Chantreyland Children's Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 March 2025	200,000	200,000
At 28 February 2026	200,000	200,000
Amortisation
At 1 March 2025	200,000	200,000
At 28 February 2026	200,000	200,000
Carrying amount
At 28 February 2026	-	-

6	Tangible assets

	Land and buildings £	Plant and machinery £	Total £
Cost or valuation
At 1 March 2025	82,482	136,104	218,586
Additions	-	2,512	2,512
Disposals	-	(42,714)	(42,714)
At 28 February 2026	82,482	95,902	178,384
Depreciation
At 1 March 2025	47,750	95,890	143,640
Charge for the year	6,599	5,237	11,836
Eliminated on disposal	-	(27,491)	(27,491)
At 28 February 2026	54,349	73,636	127,985
Carrying amount
At 28 February 2026	28,133	22,266	50,399
At 28 February 2025	34,732	40,214	74,946

Included within the net book value of land and buildings above is £28,133 (2025 - £34,732) in respect of freehold land and buildings.
 

Chantreyland Children's Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

7

Debtors

	Note	2026 £	2025 £
Trade debtors		43,606	34,845
Amounts owed by related parties		1,254,747	880,911
Other debtors		198,222	-
Prepayments		650	1,698
		1,497,225	917,454

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	1,395	1,296
Taxation and social security	138,937	50,714
Accruals and deferred income	57,833	38,573
Other creditors	20,825	20,837
	218,990	111,420

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100