REGISTERED NUMBER: 06647247 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

SIMPLY CHERISH DAY NURSERY LTD.

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs M Ward

Mrs M Donnelly

SECRETARY:

Mrs M Donnelly

REGISTERED OFFICE:

77 Alexandra Road South

Whalley Range

Manchester

M16 8GJ

REGISTERED NUMBER:

06647247 (England and Wales)

ACCOUNTANTS:

Profit Counts Limited

Anchor One

1st Floor

7 Thread Street

Paisley

Renfrewshire

PA1 1JR

FIXED ASSETS

Tangible assets

4

8,990

8,411

CURRENT ASSETS

Debtors

25,917

15,853

Cash at bank and in hand

142,016

103,110

167,933

118,963

CREDITORS

Amounts falling due within one year

52,649

49,855

NET CURRENT ASSETS

115,284

69,108

TOTAL ASSETS LESS CURRENT LIABILITIES

124,274

77,519

CREDITORS

Amounts falling due after more than one year

(20,925

)

(26,746

)

PROVISIONS FOR LIABILITIES

5

(864

)

(400

)

NET ASSETS

102,485

50,373

CAPITAL AND RESERVES

Called up share capital

6

2

2

Retained earnings

7

102,483

50,371

SHAREHOLDERS' FUNDS

102,485

50,373

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Mrs M Ward - Director

1.	STATUTORY INFORMATION

Simply Cherish Day Nursery Ltd. 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 from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Government grants

Government grants received in respect of revenue items are shown as income, in the Other income section of the accounts. Receipts from the Coronavirus Job Retention Scheme are show separately within the same section.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

79,779

Additions

3,005

At 31 July 2025

82,784

DEPRECIATION

At 1 August 2024

71,368

Charge for year

2,426

At 31 July 2025

73,794

NET BOOK VALUE

At 31 July 2025

8,990

At 31 July 2024

8,411

5.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

864

400

Deferred

tax

£

Balance at 1 August 2024

400

Provided during year

464

Balance at 31 July 2025

864

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£ 1

2

2

7.

RESERVES

Retained

earnings

£

At 1 August 2024

50,371

Profit for the year

52,112

At 31 July 2025

102,483

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 31 July 2025, the company owed one director a net balance of £3,000 (2024: £3,000).

As at 31 July 2025, the company owed one director a net balance of £Nil (2024: £16,000).

These loans are interest free and have no fixed repayment terms.

No dividends were issued in the current year.

In the previous year to 31 July 2024 a dividend of £15,000 was declared to a director. The other director waived the dividend.

In the year to 31 July 2023 a dividend of £15,000 was declared to a director. The other director waived the dividend.