The Green Giraffe Day Nursery Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08904264

		31 December 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		469,675		490,317

			469,675		490,317
CURRENT ASSETS
Debtors	5	304,320		1,066,809
Cash at bank and in hand		258,979		40,622

		563,299		1,107,431
Creditors: Amounts Falling Due Within One Year	6	(392,970 )		(621,304 )

NET CURRENT ASSETS (LIABILITIES)			170,329		486,127

TOTAL ASSETS LESS CURRENT LIABILITIES			640,004		976,444

Creditors: Amounts Falling Due After More Than One Year	7		(44,035 )		(81,619 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,788 )		-

NET ASSETS			588,181		894,825

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			588,179		894,823

SHAREHOLDERS' FUNDS			588,181		894,825

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The Green Giraffe Day Nursery Ltd

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P R Ruxton

Director

26th March 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

The Green Giraffe Day Nursery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08904264 . The registered office is Green Giraffe Day Nursery, 2 Cathedral Road, Cardiff, Pontcanna, CF11 9LJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have assessed the Company's ability to operate as a going concern for at least 12 months from the date of signing the financial statements. The directors have not identified any material uncertainties related to events or conditions that may cause significant doubt about the company's ability to continue as a going concern. Accordingly, they believe that it remains appropriate to continue to adopt the going concern basis in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all the following conditions are satisfied:

the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	15 years
Plant & Machinery	10 years
Motor Vehicles	10% reducing balance
Fixtures & Fittings	7 years
Computer Equipment	4 years

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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The Green Giraffe Day Nursery Ltd

Notes to the Financial Statements (continued)

For the Period 1 December 2024 to 31 December 2025

2.6. Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

The tax charge for the year has decreased significantly compared to the 2024 period, this is because the Company claimed group relief for the period 06 March 2025 to 31 December 2025.

2.7. Change in Accounting Policy

On 1st December 2024 the Company reviewed its accounting policy for depreciation of fixed assets which were being depreciated on a reducing balance basis for all tangible fixed asset categories.

With the exception of motor vehicles, it was assessed that depreciating tangible assets on a straight line basis provides a fairer and more accurate reflection of the value of the assets. As such the assets are now being depreciated on a straight line basis, with the useful lives being outlined in note 2.4.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 123 (2024: 157)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 December 2024	354,537	177,883	96,119	159,757
Additions	46,646	-	-	4,994

As at 31 December 2025	401,183	177,883	96,119	164,751

Depreciation
As at 1 December 2024	76,188	96,812	27,078	105,151
Provided during the period	29,354	18,692	7,117	29,884

As at 31 December 2025	105,542	115,504	34,195	135,035

Net Book Value
As at 31 December 2025	295,641	62,379	61,924	29,716

As at 1 December 2024	278,349	81,071	69,041	54,606


	Computer Equipment	Total
	£	£
Cost
As at 1 December 2024	17,316	805,612
Additions	20,905	72,545

As at 31 December 2025	38,221	878,157

Depreciation
As at 1 December 2024	10,066	315,295
Provided during the period	8,140	93,187

As at 31 December 2025	18,206	408,482

...CONTINUED

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The Green Giraffe Day Nursery Ltd

Notes to the Financial Statements (continued)

For the Period 1 December 2024 to 31 December 2025

Net Book Value
As at 31 December 2025	20,015	469,675

As at 1 December 2024	7,250	490,317

5. Debtors

	31 December 2025	30 November 2024
	£	£
Due within one year
Trade debtors	117,300	-
Amounts owed by group undertakings	74,573	336,679
Other debtors	82,447	730,130

	274,320	1,066,809
Due after more than one year
Other debtors	30,000	-

	304,320	1,066,809

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	30 November 2024
	£	£
Net obligations under finance lease and hire purchase contracts	16,013	13,680
Trade creditors	81,423	(1 )
Bank loans and overdrafts	-	34,545
Other loans	-	93,116
Amounts owed to group undertakings	96,073	-
Other creditors	196,999	479,964
Taxation and social security	2,462	-

	392,970	621,304

7. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	30 November 2024
	£	£
Net obligations under finance lease and hire purchase contracts	44,035	52,440
Bank loans	-	20,151
Other loans	-	9,028

	44,035	81,619

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The Green Giraffe Day Nursery Ltd

Notes to the Financial Statements (continued)

For the Period 1 December 2024 to 31 December 2025

8. Obligations Under Finance Leases and Hire Purchase

	31 December 2025	30 November 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	16,013	13,680
Later than one year and not later than five years	44,035	52,440

	60,048	66,120

	60,048	66,120

9. Share Capital

	31 December 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	2	2

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