REGISTERED NUMBER: 05278464 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Cosy Toes Nursery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mrs M I Bradshaw

Mrs L M Pollit

Registered office:

48 Union Street

Hyde

SK14 1ND

Registered number:

05278464 (England and Wales)

Accountants:

Graham Wood

48 Union Street

Hyde

Cheshire

SK14 1ND

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

59,971

81,604

59,971

81,604

Current assets

Debtors

6

7,909

3,691

Cash at bank

265,000

159,815

272,909

163,506

Creditors

Amounts falling due within one year

7

134,139

73,484

Net current assets

138,770

90,022

Total assets less current liabilities

198,741

171,626

Creditors

Amounts falling due after more than one year

8

(5,585

)

(45,376

)

Provisions for liabilities

(8,955

)

(13,065

)

Net assets

184,201

113,185

Capital and reserves

Called up share capital

9

100

100

Retained earnings

184,101

113,085

Shareholders' funds

184,201

113,185

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

Mrs L M Pollit - Director

1.	Statutory information

Cosy Toes Nursery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 Companies Act 2006. 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 the business in 2005, has been amortised evenly over its estimated life of 10 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

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

3.	Employees and directors

The average number of employees during the year was 27 (2024 - 20 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 December 2024

and 30 November 2025

205,000

Amortisation

At 1 December 2024

and 30 November 2025

205,000

Net book value

At 30 November 2025

-

At 30 November 2024

-

5.	Tangible fixed assets

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

Cost

At 1 December 2024

and 30 November 2025

12,840

73,752

40,840

73,774

201,206

Depreciation

At 1 December 2024

7,704

62,479

24,055

25,364

119,602

Charge for year

1,284

1,691

2,518

16,140

21,633

At 30 November 2025

8,988

64,170

26,573

41,504

141,235

Net book value

At 30 November 2025

3,852

9,582

14,267

32,270

59,971

At 30 November 2024

5,136

11,273

16,785

48,410

81,604

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

4,032

-

Other debtors

3,877

3,691

7,909

3,691

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts

39,792

10,924

Trade creditors

1,670

1,637

Taxation and social security

46,687

11,510

Other creditors

45,990

49,413

134,139

73,484

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

5,585

45,376

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100