REGISTERED NUMBER: 04846744 (England and Wales)

Croft House Nursery Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

J M W Cooke

J P Lomax

Registered office:

Bridge Street

Horwich

Bolton

Greater Manchester

BL6 7BT

Registered number:

04846744 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Intangible assets

4

75,000

75,000

Tangible assets

5

3,489

6,278

78,489

81,278

Current assets

Debtors

6

24,332

36,147

Cash at bank and in hand

529,996

503,566

554,328

539,713

Creditors

Amounts falling due within one year

7

175,345

167,875

Net current assets

378,983

371,838

Total assets less current liabilities

457,472

453,116

Provisions for liabilities

8

872

1,428

Net assets

456,600

451,688

Capital and reserves

Called up share capital

9

100

100

Retained earnings

456,500

451,588

Shareholders' funds

456,600

451,688

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

J P Lomax - Director

1.	Statutory information

Croft House Nursery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration receivable for the provision of child care and related educational services during the year.

Goodwill

Amortisation of goodwill has not been provided for by the company as in the opinion of the directors it has an indefinite useful economic life. This accounting policy departs from the usual requirements of FRS102 to amortise goodwill over a finite period. The effect of the departure is that amortisation as required by the requirements of FRS 102 has not been accounted for. If amortisation had been accounted for the charge for the year would have amounted to £7,500 and the profit for the year reduced accordingly.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Straight line over 7 years

Fixtures and fittings

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and 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 the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Pension costs and other post-retirement benefits

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.

3.	Employees and directors

The average number of employees during the year was 70 (2024 - 65 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 November 2024

and 31 October 2025

75,000

Net book value

At 31 October 2025

75,000

At 31 October 2024

75,000

5.	Tangible fixed assets

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

Cost

At 1 November 2024

and 31 October 2025

57,596

34,610

92,206

Depreciation

At 1 November 2024

55,970

29,958

85,928

Charge for year

1,626

1,163

2,789

At 31 October 2025

57,596

31,121

88,717

Net book value

At 31 October 2025

-

3,489

3,489

At 31 October 2024

1,626

4,652

6,278

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

8,400

8,300

Amounts owed by group undertakings

6,815

6,623

Other debtors

9,117

21,224

24,332

36,147

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loan

3

-

Trade creditors

42,946

42,426

Taxation and social security

93,820

84,043

Other creditors

38,576

41,406

175,345

167,875

8.	Provisions for liabilities

2025

2024

£

£

Deferred tax

872

1,428

Deferred

tax

£

Balance at 1 November 2024

1,428

Credit to Statement of Income and Retained Earnings during year

(556

)

Balance at 31 October 2025

872

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.	Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

J P Lomax

Balance outstanding at start of year

-

-

Amounts advanced

1,113

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,113

-