REGISTERED NUMBER: 09939184 (England and Wales)

Bourton-On-The-Water Day Nursery Ltd

Financial Statements

for the Year Ended 31st December 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

87,831

24,185

CURRENT ASSETS

Stocks

500

500

Debtors

5

5,935

10,157

Cash at bank

105,791

58,647

112,226

69,304

CREDITORS

Amounts falling due within one year

6

108,285

43,958

NET CURRENT ASSETS

3,941

25,346

TOTAL ASSETS LESS CURRENT LIABILITIES

91,772

49,531

CREDITORS

Amounts falling due after more than one year

7

12,982

312

PROVISIONS FOR LIABILITIES

8,575

-

CAPITAL AND RESERVES

Called up share capital

72

100

Retained earnings

8

70,143

49,119

SHAREHOLDERS' FUNDS

70,215

49,219

91,772

49,531

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 23rd September 2026 and were signed by:

H Ayers - Director

1.	STATUTORY INFORMATION

Bourton-On-The-Water Day Nursery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09939184

Registered office:

1 Willow Court

Bourton Industrial Park

Bourton-On-The-Water

Cheltenham

Gloucestershire

GL54 2HQ

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 fees and grants receivable during the period.

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

-

over 15 years on cost

Equipment, fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. 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 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 money purchase pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Equipment,

Improvements

fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1st January 2025

28,536

18,720

-

47,256

Additions

-

16,951

56,950

73,901

Disposals

-

(2,482

)

-

(2,482

)

At 31st December 2025

28,536

33,189

56,950

118,675

DEPRECIATION

At 1st January 2025

14,501

8,570

-

23,071

Charge for year

1,859

1,643

4,271

7,773

At 31st December 2025

16,360

10,213

4,271

30,844

NET BOOK VALUE

At 31st December 2025

12,176

22,976

52,679

87,831

At 31st December 2024

14,035

10,150

-

24,185

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,607

9,371

Other debtors

4,328

786

5,935

10,157

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

19,757

-

Trade creditors

4,907

-

Taxation and social security

71,364

31,676

Other creditors

12,257

12,282

108,285

43,958

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

12,982

-

Other creditors

-

312

12,982

312

8.

RESERVES

Retained

earnings

£

At 1st January 2025

49,119

Profit for the year

195,151

Dividends

(53,055

)

Purchase of own shares

(121,072

)

At 31st December 2025

70,143

9.	OTHER FINANCIAL COMMITMENTS

At 31st December 2025 the company had total commitments under operating lease agreement over the remaining life of those leases amounting to £245,590 (2024 - £294,739).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025

2024

£

£

H Ayers

Balance outstanding at start of year

(312

)

(684

)

Amounts advanced

3,667

684

Amounts repaid

(3,367

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(12

)

(312

)