REGISTERED NUMBER: OC428252 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

FOR

HUNNYPOT CORNER DAY NURSERY LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Miss R A Leaney

Mrs A C Huggett

REGISTERED OFFICE:

24 Key West

Eastbourne

East Sussex

BN23 5TD

REGISTERED NUMBER:

OC428252 (England and Wales)

ACCOUNTANTS:

Watson Associates (Professional Services) Limited

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

FIXED ASSETS

Intangible assets

4

404,877

404,877

Tangible assets

5

42,876

42,552

447,753

447,429

CURRENT ASSETS

Debtors

6

25,116

26,924

Cash at bank

88,660

62,846

113,776

89,770

CREDITORS

Amounts falling due within one year

7

(77,607

)

(73,855

)

NET CURRENT ASSETS

36,169

15,915

TOTAL ASSETS LESS CURRENT LIABILITIES

483,922

463,344

CREDITORS

Amounts falling due after more than one year

8

(55,624

)

(79,072

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

428,298

384,272

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

428,298

384,272

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

428,298

384,272

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 29 July 2026 and were signed by:

Mrs A C Huggett - Designated member

Miss R A Leaney - Designated member

1.	STATUTORY INFORMATION

Hunnypot Corner Day Nursery LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

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, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 20 (2025 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 6 April 2025

and 5 April 2026

404,877

NET BOOK VALUE

At 5 April 2026

404,877

At 5 April 2025

404,877

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 6 April 2025

19,476

73,180

7,050

99,706

Additions

12,625

-

367

12,992

At 5 April 2026

32,101

73,180

7,417

112,698

DEPRECIATION

At 6 April 2025

9,391

44,607

3,156

57,154

Charge for year

4,484

7,143

1,041

12,668

At 5 April 2026

13,875

51,750

4,197

69,822

NET BOOK VALUE

At 5 April 2026

18,226

21,430

3,220

42,876

At 5 April 2025

10,085

28,573

3,894

42,552

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

24,000

24,000

Prepayments

1,116

2,924

25,116

26,924

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

20,000

20,000

Hire purchase contracts

3,448

3,226

Social security and other taxes

4,789

1,167

Other creditors

19,000

18,999

Accrued expenses

30,370

30,463

77,607

73,855

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

50,000

70,000

Hire purchase contracts

5,624

9,072

55,624

79,072

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts shown as due as loans and other debts due to members rank pari pasu in relation to other creditors in the event of a winding up.