TOAD HALL DAY NURSERY (BICESTER) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
Company Registration Number: 07738135
TOAD HALL DAY NURSERY (BICESTER) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
CONTENTS PAGES
Company information 1
Balance sheet 2 to 3
Notes to the financial statements 4 to 9
TOAD HALL DAY NURSERY (BICESTER) LTD
COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2025
DIRECTOR
Ms M Jackson
SECRETARY
The company does not have an appointed secretary
REGISTERED OFFICE
C9 Glyme Court
Oxford Office Village
Langford Lane
Kidlington
Oxford
OX5 1LQ
COMPANY REGISTRATION NUMBER
07738135 England and Wales
TOAD HALL DAY NURSERY (BICESTER) LTD
BALANCE SHEET
AS AT 31 DECEMBER 2025
Notes 2025 2024
£ £
FIXED ASSETS
Tangible assets 5 242,768 238,284
CURRENT ASSETS
Debtors 6 755,434 746,476
Cash at bank and in hand 388,555 214,506
1,143,989 960,982
CREDITORS: Amounts falling due within one year 7 397,810 542,742
NET CURRENT ASSETS 746,179 418,240
TOTAL ASSETS LESS CURRENT LIABILITIES 988,947 656,524
Provisions for liabilities and charges 45,638 45,540
NET ASSETS 943,309 610,984
CAPITAL AND RESERVES
Called up share capital 100 101
Distributable profit and loss account 943,208 610,883
Capital redemption reserve 1 -
SHAREHOLDERS' FUNDS 943,309 610,984
TOAD HALL DAY NURSERY (BICESTER) LTD
BALANCE SHEET
AS AT 31 DECEMBER 2025
These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.
For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.
Signed on behalf of the board
Ms M Jackson
Director
Date approved by the board: 22 July 2026
TOAD HALL DAY NURSERY (BICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1 GENERAL INFORMATION
Toad Hall Day Nursery (Bicester) Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office and principal place of business are:
Registered office Principal place of business
C9 Glyme Court 232-234 Buckingham Road
Oxford Office Village Bicester
Langford Lane OX26 4EL
Kidlington
Oxford
OX5 1LQ
The financial statements are presented in Sterling, which is the functional currency of the company.
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of preparation of financial statements
These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.
Revenue recognition
Turnover is measured at the fair value of consideration received or receivable. It is recognised in respect of nursery and daycare services as soon as there is a right to consideration and is determined by reference to the value of the work performed. Turnover is stated net of trade discounts and value added tax.
The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.
Grant Income
Grant income has been recognised under the accrual model, where income is recognised on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.
TOAD HALL DAY NURSERY (BICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
Tangible fixed assets
Fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.
Depreciation has been provided at the following rate so as to write off the cost or valuation of assets less residual value of the assets over their estimated useful lives.
Plant and machinery 25% Reducing balance
Fixtures, fittings and computer equipment 25% Reducing balance
Leasehold improvements No depreciation
On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses.
Financial Instruments
A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through the profit and loss account.
Basic financial assets and financial liabilities are initially recognised at transaction price and measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. They are subsequently carried at their amortised cost using the effective interest rate method, less any provision for impairment. If the effect of the time value of money is immaterial, they are measured at cost less impairment.
Basic financial assets and liabilities which are measured at cost or amortised cost are reviewed for objective impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss account immediately.
Any reversals of impairment are recognised in the profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset or liability which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.
Financing transactions are measured at the present value of the future receipts discounted at a market rate of interest. They are subsequently measured at amortised costs using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
TOAD HALL DAY NURSERY (BICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
Impairment of non-financial assets
At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.
If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.
Debtors
Short term debtors are measured at transaction price, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 taxable profits.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
Current and deferred tax assets and liabilities are not discounted.
TOAD HALL DAY NURSERY (BICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)
Pensions
The company operates a defined contribution pension scheme. The amount charged to the profit and loss account in respect of pension costs and other post-retirement benefits is the amount payable in the year. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments in the balance sheet.
3 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
No significant accounting estimates and judgements have had to be made by the director in preparing these financial statements.
4 EMPLOYEES
The average number of persons employed by the company (including directors) during the year was:
2025 2024
Average number of employees 45 42
TOAD HALL DAY NURSERY (BICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
5 TANGIBLE ASSETS
Plant and machinery Fixtures, fittings and computer equipment Leasehold improvements Total
£ £ £ £
Cost
At 1 January 2025 221,587 133,523 100,348 455,458
Additions - 24,246 34,620 58,866
Disposals (95,437) (26,613) - (122,050)
At 31 December 2025 126,150 131,156 134,968 392,274
Accumulated depreciation and impairments
At 1 January 2025 138,210 78,964 - 217,174
Charge for year 16,237 13,937 - 30,174
Disposals (77,009) (20,833) - (97,842)
At 31 December 2025 77,438 72,068 - 149,506
Net book value
At 1 January 2025 83,377 54,559 100,348 238,284
At 31 December 2025 48,712 59,088 134,968 242,768
6 DEBTORS
2025 2024
£ £
Trade debtors 4,107 380
Prepayments and accrued income 32,165 38,753
Other debtors 719,162 707,343
755,434 746,476
7 CREDITORS: Amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts - 135,455
Trade creditors 6,706 9,203
Taxation and social security 144,725 102,226
Accruals and deferred income 3,498 4,397
Other creditors 242,881 291,461
397,810 542,742
TOAD HALL DAY NURSERY (BICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
8 RELATED PARTY TRANSACTIONS
During the year, the following transactions with related parties took place:
Fast-Track Telecom Limited
Company under control of a close family member 2025 2024
£ £
Amounts due from related party 694 1,362
Toad Hall (Property) Ltd
Company under common control 2025 2024
£ £
Amounts due from related party 676,875 680,981
M Jackson
Director and shareholder 2025 2024
£ £
Amount due to director 116,984 152,869
T G Troll
Close family member of individual with common control 2025 2024
£ £
Amounts due from close family member 41,239 25,000
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