Company Registration No. 04829305 (England and Wales)
Acorn Childcare Nursery Limited
Unaudited accounts
for the year ended 31 December 2025
Acorn Childcare Nursery Limited
Unaudited accounts
Contents
Acorn Childcare Nursery Limited
Company Information
for the year ended 31 December 2025
Directors
Mr C G Ledger
Mrs J A Ledger
Company Number
04829305 (England and Wales)
Registered Office
Off Greenbank Lane
Hartford
Northwich
Cheshire
CW8 1JJ
Accountants
Hynes Brothers Limited
1 Hough Cottage, Hough Lane
Comberbach
Northwich
Cheshire
CW9 6AN
Acorn Childcare Nursery Limited
Statement of financial position
as at 31 December 2025
Tangible assets
369,292
371,841
Cash at bank and in hand
156,433
110,516
Creditors: amounts falling due within one year
(94,710)
(73,187)
Net current assets
76,990
45,643
Net assets
446,282
417,484
Called up share capital
101
101
Profit and loss account
446,181
417,383
Shareholders' funds
446,282
417,484
For the year 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by
Mr C G Ledger
Director
Company Registration No. 04829305
Acorn Childcare Nursery Limited
Notes to the Accounts
for the year ended 31 December 2025
Acorn Childcare Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 04829305. The registered office is Off Greenbank Lane, Hartford, Northwich, Cheshire, CW8 1JJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on cost
Fixtures & fittings
15% reducing balance
Computer equipment
25% on cost
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Acorn Childcare Nursery Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
558,085
9,601
72,276
13,871
653,833
At 31 December 2025
558,085
9,601
72,276
13,871
653,833
At 1 January 2025
202,407
9,601
57,211
12,773
281,992
Charge for the year
-
-
2,183
366
2,549
At 31 December 2025
202,407
9,601
59,394
13,139
284,541
At 31 December 2025
355,678
-
12,882
732
369,292
At 31 December 2024
355,678
-
15,065
1,098
371,841
Amounts falling due within one year
Accrued income and prepayments
-
1,699
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
4,091
1,933
Taxes and social security
33,753
19,130
Other creditors
4,894
6,512
Loans from directors
180
-
Deferred income
51,007
44,322
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
1 Ordinary A shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 60 (2024: 57).