Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.29 2025-01-01 false 31 false true false 04605441 2025-01-01 2025-12-31 04605441 2024-01-01 2024-12-31 04605441 2025-12-31 04605441 2024-12-31 04605441 c:Director2 2025-01-01 2025-12-31 04605441 d:PlantMachinery 2025-01-01 2025-12-31 04605441 d:PlantMachinery 2025-12-31 04605441 d:PlantMachinery 2024-12-31 04605441 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04605441 d:FurnitureFittings 2025-01-01 2025-12-31 04605441 d:FurnitureFittings 2025-12-31 04605441 d:FurnitureFittings 2024-12-31 04605441 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04605441 d:OfficeEquipment 2025-01-01 2025-12-31 04605441 d:OfficeEquipment 2025-12-31 04605441 d:OfficeEquipment 2024-12-31 04605441 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04605441 d:ComputerEquipment 2025-01-01 2025-12-31 04605441 d:ComputerEquipment 2025-12-31 04605441 d:ComputerEquipment 2024-12-31 04605441 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04605441 d:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 04605441 d:OtherPropertyPlantEquipment 2025-12-31 04605441 d:OtherPropertyPlantEquipment 2024-12-31 04605441 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04605441 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04605441 d:CurrentFinancialInstruments 2025-12-31 04605441 d:CurrentFinancialInstruments 2024-12-31 04605441 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 04605441 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04605441 d:ShareCapital 2025-12-31 04605441 d:ShareCapital 2024-12-31 04605441 d:RetainedEarningsAccumulatedLosses 2025-12-31 04605441 d:RetainedEarningsAccumulatedLosses 2024-12-31 04605441 c:FRS102 2025-01-01 2025-12-31 04605441 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04605441 c:FullAccounts 2025-01-01 2025-12-31 04605441 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04605441 d:WithinOneYear 2025-12-31 04605441 d:WithinOneYear 2024-12-31 04605441 d:BetweenOneFiveYears 2025-12-31 04605441 d:BetweenOneFiveYears 2024-12-31 04605441 d:MoreThanFiveYears 2025-12-31 04605441 d:MoreThanFiveYears 2024-12-31 04605441 2 2025-01-01 2025-12-31 04605441 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 04605441 PLAY 2 LEARN DAY NURSERY LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
PLAY 2 LEARN DAY NURSERY LTD REGISTERED NUMBER: 04605441 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 117,886 |  | 130,775
|  |  | 117,886 |  | 130,775
Current assets |  |  |  |  |
Debtors | 5 | 437,903 |  | 573,291 |
Cash at bank and in hand | 6 | 441,779 |  | 246,730 |
|  | 879,682 |  | 820,021 |
Creditors: amounts falling due within one year | 7 | (266,728) |  | (245,231) |
Net current assets |  |  | 612,954 |  | 574,790
Total assets less current liabilities |  |  | 730,840 |  | 705,565
Net assets |  |  | 730,840 |  | 705,565
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 730,740 |  | 705,465
|  |  | 730,840 |  | 705,565
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PLAY 2 LEARN DAY NURSERY LTD REGISTERED NUMBER: 04605441 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 August 2026.
K H Patel
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
PLAY 2 LEARN DAY NURSERY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Play 2 Learn Day Nursery Ltd is a private company, limited by shares, domiciled in England and Wales, regisration number 4605441. The registered office is Haslers, Old Station Road, Loughton, Essex, IG10 4PL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
PLAY 2 LEARN DAY NURSERY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 29 (2024 - 31).
Page 4
PLAY 2 LEARN DAY NURSERY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Office equipment | Computer equipment | Other fixed assets
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2025 | 116,418 | 82,129 | 3,495 | 39,205 | 162,354
| Additions | 5,036 | 8,309 | 643 | 3,684 | -
| Disposals | (1,557) | - | - | (2,398) | -
| At 31 December 2025 | 119,897 | 90,438 | 4,138 | 40,491 | 162,354
| Depreciation |  |  |  |  |
| At 1 January 2025 | 113,045 | 57,793 | 3,204 | 25,336 | 73,448
| Charge for the year on owned assets | 2,583 | 13,794 | 286 | 7,379 | 4,871
| Disposals | (1,557) | - | - | (749) | -
| At 31 December 2025 | 114,071 | 71,587 | 3,490 | 31,966 | 78,319
| Net book value |  |  |  |  |
| At 31 December 2025 | 5,826 | 18,851 | 648 | 8,525 | 84,035
| At 31 December 2024 | 3,374 | 24,335 | 292 | 13,869 | 88,906
Page 5
PLAY 2 LEARN DAY NURSERY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 4.Tangible fixed assets (continued)
|  | Total
|  | £
| Cost or valuation |
| At 1 January 2025 | 403,601
| Additions | 17,672
| Disposals | (3,955)
| At 31 December 2025 | 417,318
| Depreciation |
| At 1 January 2025 | 272,826
| Charge for the year on owned assets | 28,913
| Disposals | (2,306)
| At 31 December 2025 | 299,433
| Net book value |
| At 31 December 2025 | 117,885
| At 31 December 2024 | 130,776
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,273 | 9,814
| Amounts owed by group undertakings | 418,858 | 552,819
| Prepayments and accrued income | 16,772 | 10,658
|  | 437,903 | 573,291
Page 6
PLAY 2 LEARN DAY NURSERY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 441,779 | 246,730
|  | 441,779 | 246,730
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 7,121 | 2,790
| Amounts owed to group undertakings | - | 79,475
| Corporation tax | 175,206 | 75,246
| Other taxation and social security | - | 155
| Other creditors | 31,893 | 39,812
| Accruals and deferred income | 52,508 | 47,753
|  | 266,728 | 245,231
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £14,135 (2024 - £10,690) . Contributions totalling £3,178 (2024 - £2,652) were payable to the fund at the balance sheet date and are included in creditors.
9. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 10,000 | 10,000
| Later than 1 year and not later than 5 years | 40,000 | 40,000
| Later than 5 years | 37,500 | 47,500
|  | 87,500 | 97,500
Page 7
PLAY 2 LEARN DAY NURSERY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Related party transactions
| Included in debtors is an amount of £114,654 due from the entity's parent company (2024 - £79,475 owed to). No interest has been charged on this amount. Included in debtors is an amount of £304,204 due from an associated company (2024 - £552,819). No interest has been charged on this amount.
11. | Controlling party
The ultimate controlling party at the year end was K & A Patel, by virtue of their shareholding of the parent company.
Page 8