Birkbees Day Care Ltd

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

1. General Information

Birkbees Day Care Ltd Registered number 08414324 is a limited by shares company incorporated in England & Wales. The Registered Office is 65A Halifax Old Road, Birkby, Huddersfield, West Yorkshire, HD1 6EE.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. 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:

Freehold	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance

2.4. 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.

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Birkbees Day Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. 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.

2.6. 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:

	2026	2025
Office and administration	32	32

	32	32

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	89,964	28,639	35,860	154,463
Additions	5,664	-	39,005	44,669
Disposals	-	(28,639 )	-	(28,639 )

As at 31 March 2026	95,628	-	74,865	170,493

Depreciation
As at 1 April 2025	75,070	27,346	22,586	125,002
Provided during the period	3,088	-	7,842	10,930
Disposals	-	(27,346 )	-	(27,346 )

As at 31 March 2026	78,158	-	30,428	108,586

...CONTINUED

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Birkbees Day Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	17,470	-	44,437	61,907

As at 1 April 2025	14,894	1,293	13,274	29,461

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	10,399	10,864
Other debtors	-	1,600
Other taxes and social security	-	4,361
Amounts owed by associates	2,886	2,496

	13,285	19,321

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	53,458	40,209
Other taxes and social security	4,589	-
Other creditors	1,948	3,841
Accruals and deferred income	6,348	1,294
Amounts owed to parent undertaking	6,611	4,301

	72,954	49,645

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

8. Pension Commitments

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,948 (PY £3,841) were due to the fund. They are included in Other Creditors.

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Birkbees Day Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Related Party Transactions

Fixbees Limited - Fellow subsidiary

During the year, Birkbees Day Care Limited made net recharges amounting to £nil (PY £nil) to Fixbees Limited, who repaid £nil (PY £nil). The balance owed by Fixbees Ltd at the year end was £742 (PY £742).

First Class Nursery (Huddersfield) Limited - Fellow subsidiary

During the year, Birkbees Day Care Limited made net recharges of £390 (PY £nil) to First Class Nursery (Huddersfield) Limited, who repaid £nil (PY £nil). At the year end, First Class Nursery (Huddersfield) Limited owed £1,618 (PY £1,228) to Birkbees Day Care Limited.

Nursery Rhymes (Huddersfield) Limited - Fellow subsidiary

During the year, Nursery Rhymes (Huddersfield) Ltd was sent net recharges of £nil (PY £nil) from Birkbees Day Care Limited and repaid £nil (PY £nil). The balance owed by Nursery Rhymes (Huddersfield) Limited at the year end was £526 (PY £526).

Birkbees Group Limited - Parent company

During the year, purchases of £nil (PY £341) were paid by Birkbees Group Limited on behalf of Birkbees Day Care Limited, further monies amounting to £3,000 (PY £nil) were loaned and Birkbees Day Care Limited repaid loans of £690 (PY £nil). Birkbees Day Care Limited paid £9,000 (PY £9,000) for management fees, £36,000 (PY £36,000) for rent and £150,000 (PY £200,000) for dividends to Birkbees Group Limited. At the year end, Birkbees Group Limited was owed £6,611 (PY £4,301) by Birkbees Day Care Limited.

The loans are interest free with no fixed plans for repayment.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		61,907		29,461

			61,907		29,461
CURRENT ASSETS
Debtors	5	13,285		19,321
Cash at bank and in hand		175,027		132,794

		188,312		152,115
Creditors: Amounts Falling Due Within One Year	6	(72,954 )		(49,645 )

NET CURRENT ASSETS (LIABILITIES)			115,358		102,470

TOTAL ASSETS LESS CURRENT LIABILITIES			177,265		131,931

NET ASSETS			177,265		131,931

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			177,264		131,930

SHAREHOLDERS' FUNDS			177,265		131,931

Mr Maz Fenton Director	Mrs Tracey Fenton Director
9 July 2026