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COMPANY REGISTRATION NUMBER: 10502936

All Aboard Nursery Ltd

Filleted Unaudited Financial Statements

30 April 2026

All Aboard Nursery Ltd

Financial Statements

Year ended 30 April 2026

Contents | Pages

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2 to 3

Notes to the financial statements | 4 to 7

All Aboard Nursery Ltd

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of All Aboard Nursery Ltd

Year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of All Aboard Nursery Ltd for the year ended 30 April 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of All Aboard Nursery Ltd in accordance with the terms of our engagement letter dated 16 July 2024. Our work has been undertaken solely to prepare for your approval the financial statements of All Aboard Nursery Ltd and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than All Aboard Nursery Ltd and its director for our work or for this report.
It is your duty to ensure that All Aboard Nursery Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of All Aboard Nursery Ltd. You consider that All Aboard Nursery Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of All Aboard Nursery Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
HEBBLETHWAITES Chartered Accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
7 August 2026

All Aboard Nursery Ltd

Statement of Financial Position

30 April 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Intangible assets | 5 | 36,250 | 65,250
Tangible assets | 6 | 254,616 | 255,264
| --------- | ---------
| 290,866 | 320,514

Current assets

Debtors | 7 | 350,573 | 180,461
Cash at bank and in hand | 148,529 | 101,960
| --------- | ---------
| 499,102 | 282,421

Creditors: amounts falling due within one year | 8 | 112,882 | 92,972
| --------- | ---------
Net current assets | 386,220 | 189,449
| --------- | ---------
Total assets less current liabilities | 677,086 | 509,963

Provisions | 268 | 518
| --------- | ---------
Net assets | 676,818 | 509,445
| --------- | ---------

All Aboard Nursery Ltd

Statement of Financial Position (continued)

30 April 2026

| 2026 | 2025
Note | £ | £

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 676,718 | 509,345
| --------- | ---------
Shareholders funds | 676,818 | 509,445
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 7 August 2026 , and are signed on behalf of the board by:

Mr R M Burdall |
Director |

Company registration number: 10502936

All Aboard Nursery Ltd

Notes to the Financial Statements

Year ended 30 April 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Rosehill House Tedgness Road, Grindleford, Hope Valley, Derbyshire, S32 2HX.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the director, there are no judgements or key sources of estimation uncertainty that have a significant impact on the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents charges levied in relation to children attending the nursery during the period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% Straight line on a pro rata basis from acquisition

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 20% Reducing balance on a pro rata basis from acquisition
| Computer equipment | - | 25% straight line

Depreciation is not provided on the freehold buildings as the value in use of the property concerned and the anticipated long expected useful life, coupled with the high residual value, mean that any depreciation charge would not be material.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 28 (2025: 24 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 May 2025 and 30 April 2026 | 290,000
| ---------
Amortisation |
At 1 May 2025 | 224,750
Charge for the year | 29,000
| ---------
At 30 April 2026 | 253,750
| ---------
Carrying amount |
At 30 April 2026 | 36,250
| ---------
At 30 April 2025 | 65,250
| ---------

6. Tangible assets

| Freehold property | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 May 2025 and 30 April 2026 | 253,191 | 10,000 | 1,166 | 264,357
| --------- | -------- | ------- | ---------
Depreciation |  |  |  |
At 1 May 2025 | – | 8,218 | 875 | 9,093
Charge for the year | – | 357 | 291 | 648
| --------- | -------- | ------- | ---------
At 30 April 2026 | – | 8,575 | 1,166 | 9,741
| --------- | -------- | ------- | ---------
Carrying amount |  |  |  |
At 30 April 2026 | 253,191 | 1,425 | – | 254,616
| --------- | -------- | ------- | ---------
At 30 April 2025 | 253,191 | 1,782 | 291 | 255,264
| --------- | -------- | ------- | ---------

7. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 4,573 | 4,461
Other debtors | 346,000 | 176,000
| --------- | ---------
| 350,573 | 180,461
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Corporation tax | 65,590 | 48,338
Social security and other taxes | 5,744 | 5,201
Other creditors | 41,548 | 39,433
| --------- | --------
| 112,882 | 92,972
| --------- | --------

9. Related party transactions
Mr R M Burdall is a director and shareholder of T H Knightall Limited. Included in other debtors at 30 April 2026 is a loan balance owing by T H Knightall Limited, to this company, of £268,000 (2025 £176,000). There are no formal terms for repayment of this loan and interest is not being charged. Mr R M Burdall is a director and shareholder of Sunnybank Nursery Limited. Included in other debtors at 30 April 2026 is a loan balance owing by Sunnybank Nursery Limited, to this company, of £78,000. There are no formal terms for repayment of this loan and interest is not being charged.