REGISTERED NUMBER: 11447593 (England and Wales)

HOPSCOTCH DAY NURSERIES GROUP LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss F J Derrick

I Thornley

S M Derrick

SECRETARY:

I Thornley

REGISTERED OFFICE:

9 Fielder Drive

Fareham

Hampshire

PO14 1JE

REGISTERED NUMBER:

11447593 (England and Wales)

BANKERS:

Santander UK plc

2 Triton Square

Regent's Place

London

NW1 3AN

FIXED ASSETS

Intangible assets

4

-

6,665

Tangible assets

5

103,549

134,227

Investments

6

1,177

1,067

104,726

141,959

CURRENT ASSETS

Debtors

7

4,780,399

3,165,212

Cash at bank and in hand

161,454

190

4,941,853

3,165,402

CREDITORS

Amounts falling due within one year

8

(1,418,260

)

(860,384

)

NET CURRENT ASSETS

3,523,593

2,305,018

TOTAL ASSETS LESS CURRENT LIABILITIES

3,628,319

2,446,977

CREDITORS

Amounts falling due after more than one year

9

(2,610,663

)

(2,026,994

)

PROVISIONS FOR LIABILITIES

(216,461

)

(151,501

)

NET ASSETS

801,195

268,482

CAPITAL AND RESERVES

Called up share capital

110

110

Share premium

199,990

199,990

Retained earnings

601,095

68,382

801,195

268,482

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 directors acknowledge their 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 Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

Miss F J Derrick - Director

1.	STATUTORY INFORMATION

Hopscotch Day Nurseries Group 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

The company has no revenues. It provides corporate services to its wholly owned subsidiaries including senior management, finance and accounting, sales and marketing, HR and recruitment, IT and other services of a head office nature. The cost of these services is funded by dividends paid out of the distributable reserves of its wholly owned subsidiaries.

The shareholders have confirmed their willingness to provide financial support to the company if it may be required. In turn, the company has confirmed its willingness to provide financial support to its wholly owned subsidiaries 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Short leasehold

-

25% on cost

Nursery equipment

-

25% Reducing balance

Fixtures and fittings

-

25% Reducing balance

Motor vehicles

-

Straight line over 4 years and Straight line over 3 years to RV

Office equipment

-

Straight line over 4 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Equity settled share-based payment transactions

The company operates an equity-settled EMI share option scheme. The fair value of share entitlements

granted is recognised as staff costs in the profit and loss account with a corresponding increase in equity. Share options granted under the scheme are subject to the Company reaching a predetermined threshold, as well as non-market vesting conditions. These are not taken into account when estimating the fair value of entitlements as at the grant date. The expense is based on the fair value of the total number of entitlements expected to vest and is allocated to accounting periods on a straight line basis over the vesting period.

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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

39,990

AMORTISATION

At 1 January 2025

33,325

Amortisation for year

6,665

At 31 December 2025

39,990

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

6,665

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Nursery

and

leasehold

equipment

fittings

£

£

£

COST

At 1 January 2025

-

14,937

74,517

Additions

2,558

856

2,395

At 31 December 2025

2,558

15,793

76,912

DEPRECIATION

At 1 January 2025

-

9,143

36,128

Charge for year

-

1,633

10,048

At 31 December 2025

-

10,776

46,176

NET BOOK VALUE

At 31 December 2025

2,558

5,017

30,736

At 31 December 2024

-

5,794

38,389

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

129,640

53,795

272,889

Additions

-

36,678

42,487

At 31 December 2025

129,640

90,473

315,376

DEPRECIATION

At 1 January 2025

60,682

32,709

138,662

Charge for year

46,787

14,697

73,165

At 31 December 2025

107,469

47,406

211,827

NET BOOK VALUE

At 31 December 2025

22,171

43,067

103,549

At 31 December 2024

68,958

21,086

134,227

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

1,067

Additions

110

At 31 December 2025

1,177

NET BOOK VALUE

At 31 December 2025

1,177

At 31 December 2024

1,067

Hopscotch Day Nurseries (Botley) Ltd - 137 ordinary A shares

Hopscotch Day Nurseries (Lee On Solent) Ltd - 130 ordinary A shares

Hopscotch Day Nurseries (Titchfield) Ltd - 100 ordinary A shares

Hopscotch Day Nurseries (Fareham) Ltd - 100 ordinary A shares

Hopscotch Day Nurseries (Gosport) Ltd - 70 ordinary A shares and 30 ordinary B shares

Hopscotch Day Nurseries (Eastleigh) Limited - 100 ordinary shares

Hopscotch Day Nurseries (Regents Park) Limited - 100 ordinary shares

Hopscotch Day Nurseries (Portswood) Limited - 100 ordinary shares

Hopscotch Day Nurseries (Sholing) Ltd - 100 ordinary shares

Hopscotch Day Nurseries (Hill Head) Limited - 100 ordinary shares

Hopscotch Day Nurseries (Ashcroft) Limited - 110 ordinary shares

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

4,570,803

3,043,904

Other debtors

185,469

97,181

4,756,272

3,141,085

Amounts falling due after more than one year:

Other debtors

24,127

24,127

Aggregate amounts

4,780,399

3,165,212

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

131,391

137,158

Hire purchase contracts

41,964

30,373

Trade creditors

123,188

113,166

Amounts owed to group undertakings

469,668

186,556

Taxation and social security

91,749

65,153

Other creditors

560,300

327,978

1,418,260

860,384

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,591,175

1,732,751

Hire purchase contracts

-

42,540

Other creditors

19,488

251,703

2,610,663

2,026,994

10.	SECURED DEBTS

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

11.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had future commitments under operating leases which totalled £152,544 (2024: £64,594).

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, advances totalling £919 (2024: £2,281) were made to the company's directors. £5,446 (2024: £14,281) was repaid prior to the year-end. The balance outstanding at the year-end was £21,126 (2024: £25,653). No interest is payable and the advances are repayable on demand.

13.	POST BALANCE SHEET EVENTS

On 23rd January 2026, a wholly owned subsidiary of the company, Hopscotch Day Nurseries (Ashcroft) Ltd, entered into a 20 year lease on a property formerly known as the Ashcroft Arts Centre at Osborn Road, Fareham, Hampshire, PO16 7DX. Following execution of the lease, Hopscotch Day Nurseries (Ashcroft) Ltd redeveloped the property for use as a childrens day nursery. The nursery opened on 5th May 2026. The annual rent on the property is £67,500. The company has guaranteed the obligations of Hopscotch Day Nurseries (Ashcroft) Ltd under the lease.