Nurturing Nests Care Limited iXBRL

Company Registration Number: 11223861

Nurturing Nests Care Limited

Abridged Unaudited Financial Statements

for the financial year ended 28 February 2026

Nurturing Nests Care Limited

Company Registration Number: 11223861

ABRIDGED BALANCE SHEET

as at 28 February 2026

		2026	2025
	Notes	£	£

Fixed Assets

Tangible assets

33,270

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Current Assets

Debtors

64,869

39,511

Cash at bank and in hand

106,606

62,305

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171,475

101,816

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Creditors: amounts falling due within one year

(258,559)

(55,215)

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Net Current (Liabilities)/Assets

(87,084)

46,601

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Total Assets less Current Liabilities

(53,814)

46,601

Creditors:

amounts falling due after more than one year

(30,000)

(30,000)

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Net (Liabilities)/Assets

(83,814)

16,601

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Capital and Reserves

Called up share capital

100

100

Retained earnings

(83,914)

16,501

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Shareholders' (Deficit)/Funds

(83,814)

16,601

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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 12 August 2026 and signed on its behalf by

________________________________

Mr G K Ball

Director

________________________________

Ms H J Neeworth

Director

Nurturing Nests Care Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 28 February 2026

General Information

Nurturing Nests Care Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 11223861. The registered office of the company is 71-75 Shelton Street, London, WC2H 9JQ, United Kingdom which is also the principal place of business of the company. The principle activity is care homes The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 28 February 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

15% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 12, (2025 - 1).

2026

2025

Number

Number

Total

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4.	Tangible assets
		Plant and	Total
		machinery

		£	£
	Cost
	At 1 March 2025	-	-
	Additions	33,270	33,270
		─────────	─────────
	At 28 February 2026	33,270	33,270
		─────────	─────────
	Depreciation
	At 1 March 2025	-	-
		─────────	─────────
	At 28 February 2026	-	-
		─────────	─────────
	Net book value
	At 28 February 2026	33,270	33,270
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 28 February 2026.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.

Going Concern

The financial statements have been prepared on a going concern basis. The Company incurred expenditure of approximately £100,722 in connection with the establishment and preparation of the care home prior to the commencement of trading in June 2025.

The care home commenced trading in June 2025 and is now operational. The Directors have prepared cash flow forecasts which take into account the Company's current trading performance, expected occupancy levels, operating costs and available funding.

Although the Company incurred significant expenditure during the pre-opening period, the Directors consider that the Company has sufficient resources to meet its liabilities as they fall due and to continue its operations for the foreseeable future.

The Directors have considered the Company's financial position, trading performance since commencement of operations and future cash flow forecasts and, having regard to these factors, consider that the Company has adequate resources to continue in operational existence for the foreseeable future.

Accordingly, the Directors consider it appropriate to prepare the financial statements on a going concern basis.