The Stables Nursery School Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08958966 (England and Wales)

THE STABLES NURSERY SCHOOL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs S J Jones

REGISTERED OFFICE:

232 Hall Street

Warrington

Cheshire

WA1 2BW

REGISTERED NUMBER:

08958966 (England and Wales)

AUDITORS:

Murray Smith LLP

Chartered Accountants

Statutory Auditors

Darland House

44 Winnington Hill

Northwich

Cheshire

CW8 1AU

FIXED ASSETS

Tangible assets

4

1,360,000

1,800,000

CURRENT ASSETS

Debtors

5

16,871

13,928

Cash at bank and in hand

11,637

2,841

28,508

16,769

CREDITORS

Amounts falling due within one year

6

374,855

377,129

NET CURRENT LIABILITIES

(346,347

)

(360,360

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,013,653

1,439,640

CREDITORS

Amounts falling due after more than one
year

7

(666,060

)

(675,590

)

PROVISIONS FOR LIABILITIES

(72,980

)

(178,556

)

NET ASSETS

274,613

585,494

CAPITAL AND RESERVES

Called up share capital

8

100

Revaluation reserve

576,486

879,486

Profit and loss account

(301,973

)

(294,092

)

SHAREHOLDERS' FUNDS

274,613

585,494

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 director and authorised for issue on 24 September 2026 and were signed by:

Mrs S J Jones - Director

1.	STATUTORY INFORMATION

The Stables Nursery School 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.

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 as modified by the revaluation of certain assets.

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.

Freehold property

-

2% on cost

Freehold property is included at fair value at the date of the most recent valuation, less any subsequent accumulated depreciation. Gains are recognised in other comprehensive income and accumulated in the revaluation reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Basic financial assets and liabilities are initially recognised at the transaction price unless the arrangement constitutes a financing transaction where the transaction is measured at the present value of the future payments discounted at a market rate of interest.

Such assets and liabilities are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST OR VALUATION

At 1 January 2025

1,800,000

Revaluations

(440,000

)

At 31 December 2025

1,360,000

DEPRECIATION

Charge for year

36,000

Revaluation adjustments

(36,000

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

1,360,000

At 31 December 2024

1,800,000

Cost or valuation at 31 December 2025 is represented by:

Freehold

property

£

Valuation in 2016

700,000

Valuation in 2021

241,973

Valuation in 2024

200,000

Valuation in 2025

(440,000

)

Cost

658,027

1,360,000

Freehold property was valued on an open market basis on 28 July 2026 by Graham & Sibbald LLP .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

8,448

6,745

Other debtors

286

Prepayments

8,137

6,897

16,871

13,928

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

9,655

10,000

Trade creditors

7,178

6,821

Amounts owed to group undertakings

342,166

348,997

Corporation tax

2,885

-

Social security and other taxes

8,471

4,843

Accrued expenses

4,500

6,468

374,855

377,129

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans due in 1 to 5 years

-

9,530

Other creditors

666,060

675,590

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Steven Williams (Senior Statutory Auditor)

for and on behalf of Murray Smith LLP

10.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Helium Miracle 157 Limited. The registered office and principal place of business of the parent company is 232 Hall Street, Warrington, Cheshire, WA1 2BW.