Company registration number: 16107479
Annual report and unaudited financial statements
for the period ended 31 December 2025
for
Lee Park Day Nursery Limited
Pages for filing with the Registrar
Company registration number: 16107479
Lee Park Day Nursery Limited
Balance sheet
as at 31 December 2025
Note £ £
Fixed assets
Owned:
Tangible assets 4 1,016,053
1,016,053
Current assets
Debtors 5 1,135
Cash at bank and in hand 15,884
17,019
Creditors: amounts falling due within one year
6 (311,746)
Net current liabilities (294,727)
Total assets less current liabilities 721,326
Creditors: Amounts falling due after more than one year
7 (814,287)
Provisions for liabilities (14,346)
NET LIABILITIES (107,307)
Capital and reserves
Called up share capital 1
Profit and loss account (107,308)
TOTAL EQUITY (107,307)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 16107479
Lee Park Day Nursery Limited
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J Vuka, Director
27 August 2026
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Lee Park Day Nursery Limited
Notes to the financial statements
for the period ended 31 December 2025
1 Company information
Lee Park Day Nursery Limited is a private company registered in England and Wales. Its registered number is 16107479. The company is limited by shares. Its registered office is 55 Manor Park, London, SE13 5RA.
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 historic cost convention.
Adoption of the 2024 periodic review
Lee Park Day Nursery Limited has early adopted the amendments arising from the 2024 periodic review applicable to the standard referenced in the basis of preparation statement.
These amendments mandate changes to various accounting policies and expand the required disclosures. The amendments are applied retrospectively, in accordance with paragraph 10.12 of the standard, with such exceptions and transitional arrangements as specified in paragraphs 1.40 to 1.68.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is recognised from sales when a performance obligation under a valid contract with a customer has been satisfied at the transaction price allocated to that obligation. Transaction prices so recognised exclude Value Added Tax and any other sales taxes.
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Lee Park Day Nursery Limited
Notes to the financial statements - continued
for the period ended 31 December 2025
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Improvements to property - over the period of the lease
Plant and machinery - over the period of the lease
Fixtures & fittings - 15% reducing balance
Taxation
Taxation for the period comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Leases
On commencement of a lease, the company recognises a right-of-use asset and a lease liability. The lease liability is initially recognised at the present value of the lease payments which have not yet been made and subsequently measured under the amortised cost method. The initial cost of the right-of-use asset comprises the amount of the initial measurement of the lease liability, lease payments made prior to the lease commencement date, initial direct costs and the estimated costs of removing or dismantling the underlying asset per the conditions of the contract.
Where ownership of the right-of-use asset transfers to the lessee at the end of the lease term, the right- of-use asset is depreciated over the asset’s remaining useful life. If ownership of the right-of-use asset does not transfer to the lessee at the end of the lease term, depreciation is charged over the shorter of the useful life of the right-of-use asset and the lease term.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
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Lee Park Day Nursery Limited
Notes to the financial statements - continued
for the period ended 31 December 2025
3 Average number of employees
During the period the average number of employees was 2.
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
Additions 1,039,677
At 31 December 2025 1,039,677
Depreciation
Charge for period 23,624
At 31 December 2025 23,624
Net book value
At 31 December 2025 1,016,053
5 Debtors
£
Prepayments and accrued income 1,135
6 Creditors: amounts falling due within one year
£
Lease liabilities 15,520
Trade creditors 1,032
Amounts owed to participating interests 281,927
Social security and other tax 4,137
Accruals and deferred income 9,130
311,746
7 Creditors: amounts falling due after more than five years
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Lee Park Day Nursery Limited
Notes to the financial statements - continued
for the period ended 31 December 2025
7 Creditors: amounts falling due after more than five years - continued
Included within the above creditors are the following amounts falling due after more than five years:
£
Repayable by instalments
Lease liabilities 751,351
8 Leases
Description of significant leasing arrangements
Lease liabilities
Minimum payments under leases fall due as follows:
£
Gross obligations repayable:
Within one year 15,520
Between one and five years 62,936
After five years 751,351
829,807
9 Deferred taxation
£
Accelerated capital allowances 58,527
Tax losses carried forward (44,181)
14,346
10 Controlling party
The ultimate controlling party is J Vuka.
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