Nurture (Marple) Limited - Filleted accounts

Registered number

08311959

Nurture (Marple) Limited

Filleted Accounts

30 April 2026

Nurture (Marple) Limited
Registered number:		08311959
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,760			-

Current assets
Debtors	4	24,841			17,070
Cash at bank and in hand		277,259			228,052
		302,100			245,122

Creditors: amounts falling due within one year	5	(208,421)			(205,906)

Net current assets			93,679			39,216

Total assets less current liabilities			95,439			39,216

Creditors: amounts falling due after more than one year	6		(19,990)			(25,879)


Net assets			75,449			13,337

Capital and reserves
Called up share capital			100			100
Profit and loss account			75,349			13,237

Shareholders' funds			75,449			13,337

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



P J Barlow
Director
Approved by the board on 4 September 2026

Nurture (Marple) Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents the value, net of discounts, of services provided in the course of business as a day nursery providing childcare and is exempt from VAT.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			25		27


3	Tangible fixed assets
		Leasehold land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 May 2025	103,592		46,506		150,098
	Additions	-		2,200		2,200
	At 30 April 2026	103,592		48,706		152,298

	Depreciation
	At 1 May 2025	103,592		46,506		150,098
	Charge for the year	-		440		440
	At 30 April 2026	103,592		46,946		150,538

	Net book value
	At 30 April 2026	-		1,760		1,760


4	Debtors			2026		2025
£					£

	Trade debtors			1,735		-
	Other debtors			23,106		17,070
				24,841		17,070


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			4,290		4,290
	Taxation and social security costs			27,375		45,286
	Other creditors			176,756		156,330
				208,421		205,906


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			19,990		25,879


7	Controlling party

	The company is controlled by Mr & Mrs Barlow.


8	Other information

	Nurture (Marple) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Parkside House
	167 Chorley New Road
	Bolton
	BL1 4RA