ABC CHILDRENS DAY NURSERIES LIMITED
Company registration number 8546767 (England and Wales)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
ABC CHILDRENS DAY NURSERIES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ABC CHILDRENS DAY NURSERIES LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
94,819
104,375
Current assets
Debtors
4
742
51,074
Cash at bank and in hand
40,020
4,495
40,762
55,569
Creditors: amounts falling due within one year
5
(78,581)
(114,990)
Net current liabilities
(37,819)
(59,421)
Total assets less current liabilities
57,000
44,954
Creditors: amounts falling due after more than one year
6
(10,493)
(12,768)
Provisions for liabilities
(2,101)
(2,344)
Net assets
44,406
29,842
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
44,404
29,840
Total equity
44,406
29,842
ABC CHILDRENS DAY NURSERIES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 July 2026 and are signed on its behalf by:
Ms A V Jeavons
Mrs P Hustwick
Director
Director
Company registration number 8546767 (England and Wales)
ABC CHILDRENS DAY NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

ABC Childrens Day Nurseries Limited is a private company limited by shares incorporated in England and Wales. The registered office is 45 Green Moors, Lightmoor, Telford, Shropshire, TF4 3TB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
12% straight line
Plant and equipment
25% reducing balance basis
Fixtures and fittings
20% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ABC CHILDRENS DAY NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.10
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
10
ABC CHILDRENS DAY NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 May 2024
204,125
52,542
256,667
Additions
-
0
3,562
3,562
At 30 April 2025
204,125
56,104
260,229
Depreciation and impairment
At 1 May 2024
109,893
42,399
152,292
Depreciation charged in the year
10,470
2,648
13,118
At 30 April 2025
120,363
45,047
165,410
Carrying amount
At 30 April 2025
83,762
11,057
94,819
At 30 April 2024
94,232
10,143
104,375
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
742
1,570
Other debtors
-
0
49,504
742
51,074
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
9,480
14,043
Trade creditors
5,741
16,652
Corporation tax
16,487
44,922
Other creditors
46,873
39,373
78,581
114,990
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
10,493
12,768
ABC CHILDRENS DAY NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
7
Exceptional Item

An insurance claim in respect of business interruption caused by Covid of £49,504 made in an earlier year has been written off in the accounts for the year to 30 April 2025 as it is not recoverable.

2025-04-30 2024-05-01 false false false CCH Software CCH Accounts Production 2026.100 No description of principal activity Ms A V Jeavons Mrs P Hustwick 8546767 2024-05-01 2025-04-30 8546767 2025-04-30 8546767 2024-04-30 8546767 core:LandBuildings 2025-04-30 8546767 core:OtherPropertyPlantEquipment 2025-04-30 8546767 core:LandBuildings 2024-04-30 8546767 core:OtherPropertyPlantEquipment 2024-04-30 8546767 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 8546767 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 8546767 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 8546767 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 8546767 core:CurrentFinancialInstruments 2025-04-30 8546767 core:CurrentFinancialInstruments 2024-04-30 8546767 core:ShareCapital 2025-04-30 8546767 core:ShareCapital 2024-04-30 8546767 core:RetainedEarningsAccumulatedLosses 2025-04-30 8546767 core:RetainedEarningsAccumulatedLosses 2024-04-30 8546767 bus:Director1 2024-05-01 2025-04-30 8546767 bus:Director2 2024-05-01 2025-04-30 8546767 core:LandBuildings core:LongLeaseholdAssets 2024-05-01 2025-04-30 8546767 core:PlantMachinery 2024-05-01 2025-04-30 8546767 core:FurnitureFittings 2024-05-01 2025-04-30 8546767 2023-05-01 2024-04-30 8546767 core:LandBuildings 2024-04-30 8546767 core:OtherPropertyPlantEquipment 2024-04-30 8546767 2024-04-30 8546767 core:LandBuildings 2024-05-01 2025-04-30 8546767 core:OtherPropertyPlantEquipment 2024-05-01 2025-04-30 8546767 core:Non-currentFinancialInstruments 2025-04-30 8546767 core:Non-currentFinancialInstruments 2024-04-30 8546767 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 8546767 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 8546767 bus:FRS102 2024-05-01 2025-04-30 8546767 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 8546767 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP