REGISTERED NUMBER: NI069400 (Northern Ireland)

Jolly Rodgers Day Nursery Ltd

Unaudited Financial Statements for the Year Ended 30 November 2025

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

109,376

101,990

109,376

101,990

Current assets

Debtors

6

590,238

408,712

Cash at bank

109,029

58,896

699,267

467,608

Creditors

Amounts falling due within one year

7

(772,698

)

(565,198

)

Net current liabilities

(73,431

)

(97,590

)

Total assets less current liabilities

35,945

4,400

Creditors

Amounts falling due after more than one year

8

-

(2,448

)

Net assets

35,945

1,952

Capital and reserves

Called up share capital

10

1

1

Retained earnings

35,944

1,951

Shareholders' funds

35,945

1,952

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 director acknowledges her 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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 August 2026 and were signed by:

Ms G Rodgers Heggan - Director

1.	Statutory information

Jolly Rodgers Day Nursery Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address are as below:

Registered number:

NI069400

Registered office:

47 Antrim Road

Lisburn

Co. Antrim

BT28 3EB

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 a business in 2009, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery

-

15% Straight line

Fixtures and fittings

-

25% Straight line

Motor vehicles

-

20% Straight line

Financial instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment, A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3.	Employees and directors

The average number of employees during the year was 34 (2024 - 34 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 December 2024

and 30 November 2025

175,000

Amortisation

At 1 December 2024

and 30 November 2025

175,000

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

62,495

12,145

94,260

48,995

217,895

Additions

-

-

17,098

10,000

27,098

At 30 November 2025

62,495

12,145

111,358

58,995

244,993

Depreciation

At 1 December 2024

13,895

12,145

70,267

19,598

115,905

Charge for year

3,874

-

6,039

9,799

19,712

At 30 November 2025

17,769

12,145

76,306

29,397

135,617

Net book value

At 30 November 2025

44,726

-

35,052

29,598

109,376

At 30 November 2024

48,600

-

23,993

29,397

101,990

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

1,800

2,200

Other debtors

579,176

383,042

Directors' current accounts

5,258

19,629

Prepayments and accrued income

4,004

3,841

590,238

408,712

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts (see note 9)

1,166

715

Hire purchase contracts

2,937

5,875

Trade creditors

(3,060

)

(2,860

)

Corporation tax

38,669

26,645

Social security and other taxes

13,048

17,667

Pension costs due

6,079

2,360

Other creditors

615,887

424,579

Accruals and deferred income

90,053

90,217

Accrued expenses

7,919

-

772,698

565,198

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

-

2,448

9.

Loans

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

1,166

715

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

11.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Ms G Rodgers Heggan

Balance outstanding at start of year

19,629

13,052

Amounts advanced

70,629

79,327

Amounts repaid

(85,000

)

(72,750

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,258

19,629