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Registered number: 05736427
THE HAMPTONS DAY NURSERY LIMITED
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 05736427
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 148,110 186,770
148,110 186,770
CURRENT ASSETS
Debtors 6 1,994,454 2,119,628
Cash at bank and in hand 1,270,799 537,285
3,265,253 2,656,913
Creditors: Amounts Falling Due Within One Year 7 (293,030 ) (164,531 )
NET CURRENT ASSETS (LIABILITIES) 2,972,223 2,492,382
TOTAL ASSETS LESS CURRENT LIABILITIES 3,120,333 2,679,152
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,193 ) (15,920 )
NET ASSETS 3,105,140 2,663,232
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 3,105,040 2,663,132
SHAREHOLDERS' FUNDS 3,105,140 2,663,232
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Ms F Shenton
Director
13 October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
THE HAMPTONS DAY NURSERY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05736427 . The registered office is 44a Heath Road, Petersfield, Hampshire, GU31 4EH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 
Long leasehold over the period of the lease
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2025: 24)
25 24
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Page 4
4. Tax on Profit
Tax Rate 2026 2025
2026 2025 £ £
Current tax
UK Corporation Tax 25.0% 25.0% 161,614 126,017
Deferred Tax
Deferred taxation (727 ) (2,491 )
Total tax charge for the period 160,887 123,526
2026 2025
£ £
Profit before tax 607,795 457,610
Breakdown of tax charge is:
Tax on profit at 25% (UK standard rate) 151,949 114,403
Goodwill/depreciation not allowed for tax 14,067 13,710
Expenses not deductible for tax purposes 312 1,003
Capital allowances (4,714 ) (3,099 )
Short term timing differences (727 ) (2,491 )
Total tax charge for the period 160,887 123,526
5. Tangible Assets
Land & Property
Long leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 441,015 165,202 12,432 618,649
Additions - 16,293 2,561 18,854
Disposals - (20,816 ) - (20,816 )
As at 31 March 2026 441,015 160,679 14,993 616,687
Depreciation
As at 1 April 2025 284,008 137,498 10,373 431,879
Provided during the period 44,101 10,687 1,479 56,267
Disposals - (19,569 ) - (19,569 )
As at 31 March 2026 328,109 128,616 11,852 468,577
Net Book Value
As at 31 March 2026 112,906 32,063 3,141 148,110
As at 1 April 2025 157,007 27,704 2,059 186,770
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6. Debtors
2026 2025
£ £
Due within one year
Other debtors 2,570 452
Due after more than one year
Other debtors 1,991,884 2,119,176
1,994,454 2,119,628
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 119,233 29,650
Taxation and social security 173,797 134,881
293,030 164,531
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
9. Directors Advances, Credits and Guarantees
The following advances and credits to a director subsisted during the year ended 31 March 2026. The balance is within other debtors due after more than one year:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Ms Fay Shenton 1,676,604 523,311 (691,513 ) - 1,508,403
10. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 5,000 12,000
Page 5