Registration number: 07330134

Cassell Children's Nursery Limited

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 7

Cassell Children's Nursery Limited

Company Information

Directors

Miss Fiona Casson Mr Richard Bell

Registered office

112-114 Witton Street Northwich Cheshire CW9 5NW

Cassell Children's Nursery Limited

(Registration number: 07330134)
Abridged Balance Sheet as at 31 July 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	-	1,817
Current assets
Debtors		-	11,584
Cash at bank and in hand		328,272	363,048
		328,272	374,632
Creditors: Amounts falling due within one year		(2,351)	(28,433)
Net current assets		325,921	346,199
Total assets less current liabilities		325,921	348,016
Accruals and deferred income		(900)	(1,200)
Net assets		325,021	346,816
Capital and reserves
Called up share capital	5	2	2
Retained earnings		325,019	346,814
Shareholders' funds		325,021	346,816

For the financial period ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 August 2026 and signed on its behalf by:
 

......................................... Mr Richard Bell Director

Cassell Children's Nursery Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2025 to 31 July 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	15% reducing balance
Computer equipment	25% reducing balance

Cassell Children's Nursery Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2025 to 31 July 2026

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Cassell Children's Nursery Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2025 to 31 July 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 18 (2025 - 18).

Cassell Children's Nursery Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2025 to 31 July 2026

3	Intangible assets

	Total £
Cost or valuation
At 1 October 2025	220,000
Disposals	(220,000)
At 31 July 2026	-
Amortisation
At 1 October 2025	220,000
Amortisation eliminated on disposals	(220,000)
At 31 July 2026	-
Carrying amount
At 31 July 2026	-

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2025	19,086	19,086
Disposals	(19,086)	(19,086)
At 31 July 2026	-	-
Depreciation
At 1 October 2025	17,269	17,269
Eliminated on disposal	(17,269)	(17,269)
At 31 July 2026	-	-
Carrying amount
At 31 July 2026	-	-
At 30 September 2025	1,817	1,817

5	Share capital

Allotted, called up and fully paid shares

Cassell Children's Nursery Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2025 to 31 July 2026

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2