Registration number: 10686691

Brierley Field Children's Nursery Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Brierley Field Children's Nursery Limited

Company Information

Directors

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

Brierley Field Children's Nursery Limited

(Registration number: 10686691)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	125,579	130,427
Current assets
Debtors	5	548,051	81,076
Cash at bank and in hand		58,488	455,652
		606,539	536,728
Creditors: Amounts falling due within one year	6	(122,728)	(125,361)
Net current assets		483,811	411,367
Total assets less current liabilities		609,390	541,794
Provisions for liabilities		(3,341)	(3,873)
Net assets		606,049	537,921
Capital and reserves
Called up share capital	7	200	200
Retained earnings		605,849	537,721
Shareholders' funds		606,049	537,921

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 12 June 2026 and signed on its behalf by:
 

Brierley Field Children's Nursery Limited

(Registration number: 10686691)
Balance Sheet as at 28 February 2026

......................................... Mr Thomas Roger Hugh Bell Director

Brierley Field 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 12 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.

Brierley Field 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
Freehold property	2% on straight line method
Furniture and fittings	25% on reducing balance method

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.

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.

Brierley Field Children's Nursery Limited

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

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 - 28).

Brierley Field Children's Nursery Limited

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

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Total £
Cost or valuation
At 1 March 2025	136,010	44,832	180,842
Additions	-	2,619	2,619
Disposals	-	(1,546)	(1,546)
At 28 February 2026	136,010	45,905	181,915
Depreciation
At 1 March 2025	21,074	29,341	50,415
Charge for the year	2,721	4,454	7,175
Eliminated on disposal	-	(1,254)	(1,254)
At 28 February 2026	23,795	32,541	56,336
Carrying amount
At 28 February 2026	112,215	13,364	125,579
At 28 February 2025	114,936	15,491	130,427

Included within the net book value of land and buildings above is £112,215 (2025 - £114,936) in respect of freehold land and buildings.
 

Brierley Field Children's Nursery Limited

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

5

Debtors

	Note	2026 £	2025 £
Trade debtors		29,435	31,246
Amounts owed by related parties		384,452	41,954
Other debtors		134,164	7,876
		548,051	81,076

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	65,002	52,448
Accruals and deferred income	50,848	38,575
Other creditors	6,878	34,338
	122,728	125,361

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	200	200	200	200