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REGISTERED NUMBER: 07957499 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

THE PELICAN NURSERY LIMITED
THE PELICAN NURSERY LIMITED (REGISTERED NUMBER: 07957499)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE PELICAN NURSERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: S Arthur
S Arthur





REGISTERED OFFICE: 4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU





REGISTERED NUMBER: 07957499 (England and Wales)





ACCOUNTANTS: Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU
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THE PELICAN NURSERY LIMITED (REGISTERED NUMBER: 07957499)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,914 1,199

CURRENT ASSETS
Debtors 5 966,234 855,669
Cash at bank and in hand 1,635 473
967,869 856,142
CREDITORS
Amounts falling due within one year 6 401,890 406,227
NET CURRENT ASSETS 565,979 449,915
TOTAL ASSETS LESS CURRENT
LIABILITIES
585,893
451,114

CREDITORS
Amounts falling due after more than one
year
7
161,981
186,653
NET ASSETS 423,912 264,461

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 423,812 264,361
423,912 264,461

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 14 September 2026 and were signed on its behalf by:





S Arthur - Director


The notes form part of these financial statements

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THE PELICAN NURSERY LIMITED (REGISTERED NUMBER: 07957499)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. STATUTORY INFORMATION

The Pelican Nursery Limited 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.

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 represents sales of day care services. Turnover is measured at fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.

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 - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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THE PELICAN NURSERY LIMITED (REGISTERED NUMBER: 07957499)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


2. ACCOUNTING POLICIES - continued

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 18 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2024 49,446
Additions 20,537
At 30 September 2025 69,983
DEPRECIATION
At 1 October 2024 48,247
Charge for year 1,822
At 30 September 2025 50,069
NET BOOK VALUE
At 30 September 2025 19,914
At 30 September 2024 1,199

5. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors 1,299 1,299
Other debtors 776,620 667,811
777,919 669,110

Amounts falling due after more than one year:
Other debtors 188,315 186,559

Aggregate amounts 966,234 855,669

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 6,667 17,457
Trade creditors 600 -
Taxation and social security 288,332 267,685
Other creditors 106,291 121,085
401,890 406,227

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THE PELICAN NURSERY LIMITED (REGISTERED NUMBER: 07957499)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans - 6,667
Other creditors 161,981 179,986
161,981 186,653

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 93,200 84,000
Between one and five years 245,150 294,000
In more than five years - 10,500
338,350 388,500

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 2024
£    £   
S Arthur and S Arthur
Balance outstanding at start of year 667,812 520,222
Amounts advanced 190,965 227,590
Amounts repaid (86,074 ) (80,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 772,703 667,812

The balance is not secured, bears interest at the HMRC beneficial loan rate (2024: 2.25%) and there are no repayment terms.

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