Company registration number: 08422903
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Upton Day Nursery Ltd
Pages for filing with the Registrar
Company registration number: 08422903
Upton Day Nursery Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 1,743 2,559
1,743 2,559
Current assets
Debtors 5 322,943 184,803
Cash at bank and in hand 43,686 18,794
366,629 203,597
Creditors: amounts falling due within one year
6 (112,476) (35,330)
Net current assets 254,153 168,267
Total assets less current liabilities 255,896 170,826
Creditors: Amounts falling due after more than one year
7 (18,741) (23,320)
NET ASSETS 237,155 147,506
Capital and reserves
Called up share capital 100 100
Profit and loss account 237,055 147,406
TOTAL EQUITY 237,155 147,506
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08422903
Upton Day Nursery Ltd
Balance sheet - continued
as at 31 March 2026
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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 28 October 2026 and signed on its behalf by:
Mr S Dimelow, Director Mrs L Dimelow, Director
28 October 2026 28 October 2026
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Upton Day Nursery Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Upton Day Nursery Ltd is a private company registered in England and Wales. Its registered number is 08422903. The company is limited by shares. Its registered office is Rockbourne Day Nursery, Rockbourne Avenue, Liverpool, Merseyside, L25 4TN.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 15% straight line
Fixtures & fittings - 20% straight line
Computer equipment - 20% straight line
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Upton Day Nursery Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. 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 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 11 (2025 - 11).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 37,640
At 31 March 2026 37,640
Depreciation
At 1 April 2025 35,081
Charge for year 816
At 31 March 2026 35,897
Net book value
At 31 March 2026 1,743
At 31 March 2025 2,559
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Upton Day Nursery Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Debtors
2026 2025
£ £
Amounts owed by group undertakings 50,569 50,569
Directors' loan accounts 211,147 73,007
Other debtors 61,227 61,227
322,943 184,803
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 7,482 7,482
Trade creditors (1) 1
Other creditors 2,219 914
Taxation 30,838 18,316
Social security and other tax 4,573 3,697
Accruals and deferred income 67,365 4,920
112,476 35,330
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Bank loans 18,741 23,320
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