Hopscotch Day Nurseries (Gosport) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05130699 (England and Wales)

HOPSCOTCH DAY NURSERIES (GOSPORT) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss F J Derrick

SECRETARY:

I Thornley

REGISTERED OFFICE:

9 Fielder Drive

Fareham

Hampshire

PO14 1JE

REGISTERED NUMBER:

05130699 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,137,715

1,121,698

CURRENT ASSETS

Debtors

5

137,366

118,782

Cash at bank

13,296

14,133

150,662

132,915

CREDITORS

Amounts falling due within one year

6

(1,251,926

)

(1,217,942

)

NET CURRENT LIABILITIES

(1,101,264

)

(1,085,027

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

36,451

36,671

CREDITORS

Amounts falling due after more than one
year

7

-

(220

)

PROVISIONS FOR LIABILITIES

(5,629

)

(5,629

)

NET ASSETS

30,822

CAPITAL AND RESERVES

Called up share capital

100

Share premium

9

30,717

Retained earnings

9

5

30,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 September 2026 and were signed by:

Miss F J Derrick - Director

1.	STATUTORY INFORMATION

Hopscotch Day Nurseries (Gosport) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Going concern

Hopscotch Day Nurseries Group Ltd, the company's parent, has confirmed its willingness to provide financial support to the company if it may be required.

The Directors are satisfied that the company is a going concern for at least 12 months following the signing of these financial statements. Accordingly, the Directors have prepared these financial statements on this basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

25% on cost

Plant and machinery

-

25% Reducing balance

Fixtures and fittings

-

25% Reducing balance

Computer equipment

-

Straight line over 4 years

Depreciation is not charged on freehold land and buildings.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement

Taxation

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

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.

Financial assets

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and 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 the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2024 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Improvements

Plant and

property

to property

machinery

£

COST

At 1 January 2025

1,008,600

132,912

38,847

Additions

-

24,005

835

At 31 December 2025

1,008,600

156,917

39,682

DEPRECIATION

At 1 January 2025

-

43,912

26,705

Charge for year

-

7,068

3,140

At 31 December 2025

-

50,980

29,845

NET BOOK VALUE

At 31 December 2025

1,008,600

105,937

9,837

At 31 December 2024

1,008,600

89,000

12,142

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 January 2025

43,567

12,234

1,236,160

Additions

6,292

-

31,132

At 31 December 2025

49,859

12,234

1,267,292

DEPRECIATION

At 1 January 2025

34,767

9,078

114,462

Charge for year

3,571

1,336

15,115

At 31 December 2025

38,338

10,414

129,577

NET BOOK VALUE

At 31 December 2025

11,521

1,820

1,137,715

At 31 December 2024

8,800

3,156

1,121,698

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

2,651

5,714

Amounts owed by group undertakings

115,690

94,994

Other debtors

19,025

18,074

137,366

118,782

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts and finance leases

318

1,271

Trade creditors

16,205

9,603

Amounts owed to group undertakings

1,116,030

1,095,175

Taxation and social security

22,258

17,302

Other creditors

97,115

94,591

1,251,926

1,217,942

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Hire purchase contracts and finance leases

-

220

8.	SECURED DEBTS

There is a fixed and floating charge with Santander over the company's current and future assets.

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

At 1 January 2025

5

30,717

30,722

Profit for the year

203,871

Dividends

(203,871

)

(203,871

)

At 31 December 2025

5

30,717

30,722

The accounts include a share premium account of £30,717. The share premium has arisen due to a purchase of shares at a premium in 2005.

10.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had future commitments under operating leases which totalled £2,133 (2024: £12,815).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss F J Derrick.

The ultimate parent undertaking to be Hopscotch Day Nurseries Group Ltd.

The registered office of Hopscotch Day Nurseries Group Ltd is:

9 Fielder Drive

Fareham

Hampshire

PO14 1JE