REGISTERED NUMBER: 07450220 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

SHAPES DAY NURSERIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss S M Richards

Mr P Weldin

REGISTERED OFFICE:

7 St John's Road

Harrow

Middlesex

HA1 2EY

REGISTERED NUMBER:

07450220 (England and Wales)

ACCOUNTANTS:

Macalvins Limited

Chartered Accountants

7 St John's Road

Harrow

Middlesex

HA1 2EY

BANKERS:

Handelsbanken

FIXED ASSETS

Tangible assets

4

2,396,875

2,519,180

CURRENT ASSETS

Debtors

5

4,039,251

2,857,714

Cash at bank and in hand

751,825

549,025

4,791,076

3,406,739

CREDITORS

Amounts falling due within one year

6

524,345

391,180

NET CURRENT ASSETS

4,266,731

3,015,559

TOTAL ASSETS LESS CURRENT LIABILITIES

6,663,606

5,534,739

PROVISIONS FOR LIABILITIES

44,871

61,989

NET ASSETS

6,618,735

5,472,750

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,618,635

5,472,650

SHAREHOLDERS' FUNDS

6,618,735

5,472,750

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

Mr P Weldin - Director

1.	STATUTORY INFORMATION

Shapes Day Nurseries 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 the invoiced value of child day-care services provided.

Tangible fixed assets

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

Freehold property

-

2% Straight line

Leasehold improvements

-

12% straight line

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the Company’s balance sheet when the Company becomes a party to the contractual provisions of the instrument.

Loans and borrowings

Loans and borrowings are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 111 (2024 - 110 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Leasehold

Plant and

property

improvements

machinery

£

£

£

COST

At 1 December 2024

2,022,350

1,322,521

449,921

Additions

-

86,240

5,911

Disposals

-

-

-

At 30 November 2025

2,022,350

1,408,761

455,832

DEPRECIATION

At 1 December 2024

364,023

710,591

290,479

Charge for year

40,447

152,086

16,443

Eliminated on disposal

-

-

-

At 30 November 2025

404,470

862,677

306,922

NET BOOK VALUE

At 30 November 2025

1,617,880

546,084

148,910

At 30 November 2024

1,658,327

611,930

159,442

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 December 2024

257,059

59,607

4,111,458

Additions

21,774

-

113,925

Disposals

-

(9,598

)

(9,598

)

At 30 November 2025

278,833

50,009

4,215,785

DEPRECIATION

At 1 December 2024

204,043

23,142

1,592,278

Charge for year

14,752

12,502

236,230

Eliminated on disposal

-

(9,598

)

(9,598

)

At 30 November 2025

218,795

26,046

1,818,910

NET BOOK VALUE

At 30 November 2025

60,038

23,963

2,396,875

At 30 November 2024

53,016

36,465

2,519,180

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

45,036

47,770

Amounts owed by related company

3,932,242

2,755,098

Other debtors

61,973

54,846

4,039,251

2,857,714

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

44,508

71,065

Taxation and social security

306,206

197,709

Other creditors

173,631

122,406

524,345

391,180

7.	RELATED PARTY DISCLOSURES

Included within debtors as at year end is £3,932,242 (2024: £2,752,251), an amount owed by Richwel Ltd, a company where Miss S M Richards and Mr P Weldin are also the directors. Interest at the rate of 4.5% p.a is charged on the loan.

Included within creditors as at year end is £95,401 (2024: £53,925), an amount owed to the directors of the company. There are no specific terms for the repayment of this loan.