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Registered number: 08165364
Willowdene Nursery School Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Jupp Castle Limited
ACCA
2nd Floor Stanley House London Road
Hook
Hampshire
RG27 9GA
Willowdene Nursery School Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Willowdene Nursery School Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 08165364

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 7,100 |  | 8,027
|  |  | 7,100 |  | 8,027
CURRENT ASSETS
Debtors | 6 | 144,128 |  | 101,642 |
Cash at bank and in hand |  | 46,480 |  | 34,555 |
|  | 190,608 |  | 136,197 |
Creditors: Amounts Falling Due Within One Year | 7 | (69,843 ) |  | (56,216 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 120,765 |  | 79,981
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 127,865 |  | 88,008
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (3,060 ) |  | (8,011 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,539 ) |  | -
NET ASSETS |  |  | 123,266 |  | 79,997
CAPITAL AND RESERVES
Called up share capital | 10 |  | 929 |  | 200
Profit and Loss Account |  |  | 122,337 |  | 79,797
SHAREHOLDERS' FUNDS |  |  | 123,266 |  | 79,997

Page 1
Page 2
Willowdene Nursery School Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms Marilyn Hargraves Director
9 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Willowdene Nursery School Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Willowdene Nursery School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08165364 . The registered office is 42 Reading Road, Chineham, Basingstoke, Hampshire, RG24 8LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life not exceeding 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to related parties.
Cash and cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash.
Basic financial assets
Basic financial assets, which include debtors, loans to related parties and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including trade creditors and other payables, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities classified as payable within one year are not amortised.
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Willowdene Nursery School Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 40)
35 40
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 15,000
As at 31 August 2025 | 15,000
Amortisation
As at 1 September 2024 | 15,000
As at 31 August 2025 | 15,000

...CONTINUED
Page 4
Page 5
Willowdene Nursery School Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 9,617 | 35,094 | 2,647 | 47,358
Additions | - | - | 1,401 | 1,401
As at 31 August 2025 | 9,617 | 35,094 | 4,048 | 48,759
Depreciation
As at 1 September 2024 | 7,335 | 29,683 | 2,313 | 39,331
Provided during the period | 570 | 1,353 | 405 | 2,328
As at 31 August 2025 | 7,905 | 31,036 | 2,718 | 41,659
Net Book Value
As at 31 August 2025 | 1,712 | 4,058 | 1,330 | 7,100
As at 1 September 2024 | 2,282 | 5,411 | 334 | 8,027

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,211 |  | 7,736
Other debtors | 121,091 |  | 93,906
| 130,302 |  | 101,642
Due after more than one year
Other debtors | 13,826 |  | -
| 144,128 |  | 101,642

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,005 |  | 3,064
Bank loans and overdrafts | 5,276 |  | 5,324
Other creditors | 13,271 |  | 17,375
Taxation and social security | 44,291 |  | 30,453
| 69,843 |  | 56,216

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,060 |  | 8,011

Page 5
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Willowdene Nursery School Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 929 |  | 200

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 7,866 |  | 8,197
Later than one year and not later than five years | 5,688 |  | 11,376
| 13,554 |  | 19,573

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Marilyn Hargraves | 55,573 | - | - | - | 55,573

The above loan is unsecured, interest free and repayable on demand.
13. Related Party Transactions
The director was paid £25,613 (2024: £25,613) for rent during the year. At the balance sheet date the amount owed to the director was £nil (2024 - £nil).
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