Company No: 08563968 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mrs J W Barr
	Mr J Barr
	Mrs M M Barr

REGISTERED OFFICE	37 Springfield Park
	Alnwick
	NE66 2NH
	United Kingdom

COMPANY NUMBER

08563968 (England and Wales)

ACCOUNTANT	S&W Partners Newcastle Limited
	17 Queens Lane
	Newcastle
	NE1 1RN

	Note	2025		2024
		£		£
Fixed assets
Tangible assets		27,860		20,107
		27,860		20,107
Current assets
Debtors	3	1,717		8,136
Cash at bank and in hand		142,427		146,537
		144,144		154,673
Creditors: amounts falling due within one year	4	( 40,306)		( 37,269)
Net current assets		103,838		117,404
Total assets less current liabilities		131,698		137,511
Net assets		131,698		137,511
Capital and reserves
Called-up share capital		100		100
Profit and loss account		131,598		137,411
Total shareholders' funds		131,698		137,511

For the financial year ending 30 November 2025 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Buttons Daycare Nursery Ltd (registered number: 08563968) were approved and authorised for issue by the Board of Directors on 20 May 2026. They were signed on its behalf by:

Mr J Barr Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Buttons Daycare Nursery Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 37 Springfield Park, Alnwick, NE66 2NH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Buttons Daycare Nursery Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax including government subsidies.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

Rendering of services:
The company provides childcare services. When the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs, and its stage of completion, the company recognises revenue on the sales of services in the reporting period in which the services are rendered by reference to the stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered.

When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.

Employee benefits

Short term benefits
Short term employee benefits are recognised as an expense in the period in which they are incurred.

Defined contribution schemes
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.

Taxation

Current tax
Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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

Leasing

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

Tangible fixed assets

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Plant and machinery etc.

4 - 10 years straight line

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit and loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments on non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	22		21

3. Debtors

	2025		2024
	£		£
Trade debtors	958		8,136
Other debtors	759		0
	1,717		8,136

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans (secured)	3,614		3,614
Taxation and social security	13,011		11,281
Other creditors	23,681		22,374
	40,306		37,269

The bank loan is secured by way of personal guarantees and a fixed and floating charge over the assets of the company.
Directors of Buttons Daycare Nursery Ltd have provided personal guarantees to secure the bank loan, as detailed in note eleven.

5. Financial commitments

Commitments

Other financial commitments

	2025		2024
	£		£
Secured Debts	3,614		3,614

The bank loan is secured by way of personal guarantees and a fixed and floating charge over the assets of the company.

Directors of Buttons Daycare Nursery Ltd have provided personal guarantees to secure the bank loan, as detailed in note eleven.