0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-12-01 Sage Accounts Production Advanced 2025 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 06431569 2024-12-01 2025-11-30 06431569 2025-11-30 06431569 2024-11-30 06431569 2023-12-01 2024-11-30 06431569 2024-11-30 06431569 2023-11-30 06431569 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 06431569 bus:Director2 2024-12-01 2025-11-30 06431569 core:WithinOneYear 2025-11-30 06431569 core:WithinOneYear 2024-11-30 06431569 core:AfterOneYear 2025-11-30 06431569 core:AfterOneYear 2024-11-30 06431569 core:ShareCapital 2025-11-30 06431569 core:ShareCapital 2024-11-30 06431569 core:RetainedEarningsAccumulatedLosses 2025-11-30 06431569 core:RetainedEarningsAccumulatedLosses 2024-11-30 06431569 bus:Director1 2024-12-01 2025-11-30 06431569 bus:SmallEntities 2024-12-01 2025-11-30 06431569 bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 06431569 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 06431569 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 06431569 bus:FullAccounts 2024-12-01 2025-11-30 06431569 bus:OrdinaryShareClass1 2025-11-30 06431569 bus:OrdinaryShareClass1 2024-11-30
COMPANY REGISTRATION NUMBER: 06431569

STEPPING STONES DAY NURSERY (HEATH HAYES) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

STEPPING STONES DAY NURSERY (HEATH HAYES) LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

| 2025 | 2024
Note | £ | £ | £

CURRENT ASSETS

Cash at bank and in hand | 7 |  | 13

CREDITORS: amounts falling due within one year | 4 | 49,239 |  | 38,483
| -------- |  | --------
NET CURRENT LIABILITIES |  | 49,232 | 38,470
|  | -------- | --------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | ( 49,232) | ( 38,470)

CREDITORS: amounts falling due after more than one year | 5 |  | 24,093 | 29,993
|  | -------- | --------
NET LIABILITIES |  | ( 73,325) | ( 68,463)
|  | -------- | --------

CAPITAL AND RESERVES

Called up share capital | 6 |  | 2 | 2
Profit and loss account |  | ( 73,327) | ( 68,465)
|  | -------- | --------
SHAREHOLDERS DEFICIT |  | ( 73,325) | ( 68,463)
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 19 August 2026 , and are signed on behalf of the board by:

Mr D R Cowley |
Director |

Company registration number: 06431569

STEPPING STONES DAY NURSERY (HEATH HAYES) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

Year ended 30 November 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England. The address of the registered office is 4 Drake Avenue, Penkridge, Stafford, ST19 5UA.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and 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 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, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
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 entity after deducting all of its financial liabilities.
4. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,818 | 5,677
Other creditors | 43,421 | 32,806
| -------- | --------
| 49,239 | 38,483
| -------- | --------

5. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 24,093 | 29,993
| -------- | --------

Included within creditors: amounts falling due after more than one year is an amount of £Nil (2024: £6,522) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
6. CALLED UP SHARE CAPITAL
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 2 | 2 | 2 | 2
| ---- | ---- | ---- | ----

7. RELATED PARTY TRANSACTIONS
The director has given personal guarantees in respect of unsecured bank borrowings and against certain intercompany debts with other director controlled companies.
8. GOING CONCERN
The company is no longer trading.