Company registration number: 04105302
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Pendle Court Day Nursery Limited
Pages for filing with the Registrar
Company registration number: 04105302
Pendle Court Day Nursery Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Goodwill 4 - 2,051
Tangible assets 5 195,549 229,990
195,549 232,041
Current assets
Debtors 47,681 1,151,434
Cash at bank and in hand 402,003 324,531
449,684 1,475,965
Creditors: amounts falling due within one year
(402,995) (305,758)
Net current assets 46,689 1,170,207
Total assets less current liabilities 242,238 1,402,248
Provisions for liabilities (48,888) (55,423)
NET ASSETS 193,350 1,346,825
Capital and reserves
Called up share capital 1 1
Profit and loss account 193,349 1,346,824
TOTAL EQUITY 193,350 1,346,825
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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: 04105302
Pendle Court Day Nursery Limited
Balance sheet - continued
as at 31 March 2026
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:
Mrs L Wilkinson, Director
12 August 2026
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Pendle Court Day Nursery Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Pendle Court Day Nursery Limited is a private company registered in England and Wales. Its registered number is 04105302. The company is limited by shares. Its registered office is Higham Hall Barn, Higham Hall Road, Burnley, Lancashire, BB12 9EU.
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.
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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Goodwill
Goodwill is being amortised on the following basis: 5% straight line.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
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.:
Plant and machinery - 10% reducing balance
Fixtures & fittings - 10% reducing balance
Motor vehicles - 25% reducing balance
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Pendle Court Day Nursery Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year 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.
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.
3 Average number of employees
During the year the average number of employees was 55 (2025 - 47).
4 Goodwill
£
Cost
At 1 April 2025 122,827
At 31 March 2026 122,827
Amortisation
At 1 April 2025 120,776
Charge for year 2,051
At 31 March 2026 122,827
Net book value
At 31 March 2026 -
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Pendle Court Day Nursery Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Goodwill - continued
At 31 March 2025 2,051
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 643,812
Additions 73,130
Disposals (106,691)
At 31 March 2026 610,251
Depreciation
At 1 April 2025 413,822
Charge for year 35,555
Eliminated on disposal (34,675)
At 31 March 2026 414,702
Net book value
At 31 March 2026 195,549
At 31 March 2025 229,990
6 Related party transactions
At 31 March 2026 the company was owed £772 by Pendle Court Nursery Holdings Limited (2025:£1,140,460) in respect of advances made. The loan is interest free and there are no terms for repayment.
7 Controlling party
The company is a wholly owned subsidiary undertaking of Pendle Court Day Nursery Holdings Limited, a company incorporated in England and Wales
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