Beech Hill Nursery School Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05290365

Beech Hill Nursery School Limited

Filleted Unaudited Financial Statements

31 August 2025

Beech Hill Nursery School Limited

Financial Statements

Year ended 31 August 2025

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

Beech Hill Nursery School Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Beech Hill Nursery School Limited

Year ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Beech Hill Nursery School Limited for the year ended 31 August 2025, 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 Beech Hill Nursery School Limited. Our work has been undertaken solely to prepare for your approval the financial statements of Beech Hill Nursery School Limited 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 Beech Hill Nursery School Limited and its director for our work or for this report.

It is your duty to ensure that Beech Hill Nursery School Limited 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 Beech Hill Nursery School Limited. You consider that Beech Hill Nursery School Limited 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 Beech Hill Nursery School Limited. 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

10 August 2026

Beech Hill Nursery School Limited

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	3,718	4,850

Current assets

Debtors	7	100,424	220,698
Cash at bank and in hand		409,833	165,535
		---------	---------
		510,257	386,233

Creditors: amounts falling due within one year	8	145,162	74,528
		---------	---------
Net current assets		365,095	311,705
		---------	---------
Total assets less current liabilities		368,813	316,555
		---------	---------
Net assets		368,813	316,555
		---------	---------

Beech Hill Nursery School Limited

Statement of Financial Position (continued)

31 August 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	1	1
Profit and loss account	368,812	316,554
	---------	---------
Shareholders funds	368,813	316,555
	---------	---------

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 31 August 2025 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 her 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 10 August 2026 , and are signed on behalf of the board by:

A E Dunseath
Director

Company registration number: 05290365

Beech Hill Nursery School Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Beech Hill House, 22 Beech Hill Road, Sheffield, South Yorkshire, S10 2SB.

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 management, there are no areas of judgement or key sources of estimation uncertainty that have a significant effect on the financial statements, other than those highlighted below.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for childrens' nursery services rendered.

Income tax

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.

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	-	6 years straight line

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 & Fittings	-	15% reducing balance
Motor Vehicles	-	25% reducing balance
Office Equipment	-	25% reducing balance

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. Prior impairments are also reviewed for possible reversal at each reporting date.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 20 (2024: 26 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 September 2024 and 31 August 2025	60,000
	--------
Amortisation
At 1 September 2024 and 31 August 2025	60,000
	--------
Carrying amount
At 31 August 2025	–
	--------
At 31 August 2024	–
	--------

6. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 September 2024 and 31 August 2025	11,120	37,325	4,660	53,105
	--------	--------	-------	--------
Depreciation
At 1 September 2024	9,220	34,521	4,514	48,255
Charge for the year	285	701	146	1,132
	--------	--------	-------	--------
At 31 August 2025	9,505	35,222	4,660	49,387
	--------	--------	-------	--------
Carrying amount
At 31 August 2025	1,615	2,103	–	3,718
	--------	--------	-------	--------
At 31 August 2024	1,900	2,804	146	4,850
	--------	--------	-------	--------

7. Debtors

	2025	2024
	£	£
Other debtors	100,424	220,698
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,881	1,574
Corporation tax	32,463	13,048
Social security and other taxes	8,990	4,501
Other creditors	100,828	55,405
	---------	--------
	145,162	74,528
	---------	--------

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	25,000	25,000
	--------	--------

10. Director's advances, credits and guarantees

The company was under the control of Mrs A Dunseath during the year, by virtue of her directorship and 100% shareholding. Included in other debtors at 1 September 2024 were loans from the company to family members of the director, amounting to £26,597. These loans have been fully repaid during the year, prior to which they were subject to a commercial rate of interest. At the year end date of 31 August 2025, the company was indebted to the director, by way of loan, in the sum of £45,757 in relation to which there are no formal repayment terms and interest is not being charged.

11. Related party transactions

Included in other debtors above is an inter-company loan balance of funds owing from a company under the same control and directorship as this company amounting to £88,045 (2024 £88,045). There are no formal repayment terms and interest is not being charged.