Company registration number 07244024 (England and Wales)
THREE GABLES NURSERIES LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
21 OCTOBER 2025
4 Brackley Close
Bournemouth International Airport
Christchurch
Dorset
BH23 6SE
THREE GABLES NURSERIES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
THREE GABLES NURSERIES LIMITED
BALANCE SHEET
AS AT
21 OCTOBER 2025
21 October 2025
- 1 -
21 October 2025
31 May 2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
23,449
36,000
Tangible assets
4
101,569
114,548
125,018
150,548
Current assets
Debtors
5
941,184
554,014
Cash at bank and in hand
337,350
175,542
1,278,534
729,556
Creditors: amounts falling due within one year
6
(597,456)
(629,045)
Net current assets
681,078
100,511
Total assets less current liabilities
806,096
251,059
Creditors: amounts falling due after more than one year
7
-
0
(18,210)
Provisions for liabilities
(3,279)
(3,797)
Net assets
802,817
229,052
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
802,717
228,952
Total equity
802,817
229,052
THREE GABLES NURSERIES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
21 OCTOBER 2025
21 October 2025
- 2 -

For the financial period ended 21 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 August 2026 and are signed on its behalf by:
Mr Michael Williamson
Director
Company registration number 07244024 (England and Wales)
THREE GABLES NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 21 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Three Gables Nurseries Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Pride Point Drive, Pride Park, Derby, DE24 8BX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Reporting period

The reporting date has been extended to 21 October 2025 due to change of ownership therefore the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
5% straight line
Plant and equipment
33% straight line
Fixtures and fittings
25% reducing balance
Office equipment
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

THREE GABLES NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 21 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.8
Taxation
Current tax

Current tax is recognised on taxable profit for the current and, where not previously recognised, past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.11
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
50
44
THREE GABLES NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 21 OCTOBER 2025
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024 and 21 October 2025
190,000
Amortisation and impairment
At 1 June 2024
154,000
Amortisation charged for the period
12,551
At 21 October 2025
166,551
Carrying amount
At 21 October 2025
23,449
At 31 May 2024
36,000
4
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Office equipment
Total
£
£
£
£
£
Cost
At 1 June 2024
156,461
28,605
121,134
21,138
327,338
Additions
-
0
6,184
1,978
1,750
9,912
Disposals
-
0
(8,759)
(77,296)
(7,357)
(93,412)
At 21 October 2025
156,461
26,030
45,816
15,531
243,838
Depreciation and impairment
At 1 June 2024
57,099
23,496
112,698
19,497
212,790
Depreciation charged in the period
10,909
5,550
2,124
1,115
19,698
Eliminated in respect of disposals
-
0
(8,190)
(74,827)
(7,202)
(90,219)
At 21 October 2025
68,008
20,856
39,995
13,410
142,269
Carrying amount
At 21 October 2025
88,453
5,174
5,821
2,121
101,569
At 31 May 2024
99,362
5,109
8,436
1,641
114,548
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,432
3,981
Other debtors
938,752
550,033
941,184
554,014
THREE GABLES NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 21 OCTOBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
0
53,858
Trade creditors
22,617
26,731
Taxation and social security
131,309
119,838
Other creditors
443,530
428,618
597,456
629,045
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
18,210
8
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
117,000
117,000
Between two and five years
465,339
468,000
In over five years
547,742
708,000
1,130,081
1,293,000
THREE GABLES NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 21 OCTOBER 2025
- 7 -
9
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Directors loan
3.75
538,350
658,933
24,068
(288,600)
932,751
538,350
658,933
24,068
(288,600)
932,751

The above loan was repaid immediately following the accounting period end date when 100% of the shareholding was acquired by Bright Stars Nursery Group Limited.

10
Events after the reporting date

Immediately following the accounting period end date 100% of the shareholding was acquired by Bright Stars Nursery Group Limited, a company incorporated in England and Wales.

This company's ultimate parent is Oakley Early Years Topco Limited, a company incorporated in England and Wales.

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