REGISTERED NUMBER: NI635407 (Northern Ireland)

SNUGGLES DAY NURSERY LTD

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Laura Sykes

REGISTERED OFFICE:

1a Church Avenue

Bangor

Co. Down

BT20 3EQ

REGISTERED NUMBER:

NI635407 (Northern Ireland)

ACCOUNTANTS:

Cooper Parry Advisory Limited

Unit 7 Dyehouse

Linen Green

Dungannon

Co. Tyrone

BT71 7HB

NON-CURRENT ASSETS

Intangible assets

5

-

-

Property, plant and equipment

6

23,599

24,807

23,599

24,807

CURRENT ASSETS

Receivables: amounts falling due within one year

7

224,555

227,701

Cash at bank

11,194

12,649

235,749

240,350

PAYABLES

Amounts falling due within one year

8

(210,059

)

(214,539

)

NET CURRENT ASSETS

25,690

25,811

TOTAL ASSETS LESS CURRENT LIABILITIES

49,289

50,618

PAYABLES

Amounts falling due after more than one year

9

-

(3,301

)

PROVISIONS FOR LIABILITIES

(133

)

(1,425

)

NET ASSETS

49,156

45,892

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

49,056

45,792

SHAREHOLDERS' FUNDS

49,156

45,892

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

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

Laura Sykes - Director

1.	STATUTORY INFORMATION

Snuggles Day Nursery Ltd is a private company, limited by shares , registered in Northern Ireland. 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

The accounting policies detailed below have been applied consistently throughout the year.

Revenue

Revenue comprises the invoice value of services supplied by the company, exclusive of trade discounts and value added tax. Revenue is recognised on the date the company provides its services.

Goodwill

Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Statement of Financial Position and amortised over 5 years.

Property, plant and equipment

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Freehold property

20% reducing balance

Fixtures and fittings

25% reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 22 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

118,156

AMORTISATION

At 1 February 2025

and 31 January 2026

118,156

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

6.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Freehold

Long

and

Motor

property

leasehold

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 February 2025

25,051

1,875

42,008

12,975

81,909

Additions

-

-

5,780

-

5,780

At 31 January 2026

25,051

1,875

47,788

12,975

87,689

DEPRECIATION

At 1 February 2025

21,977

654

33,094

1,377

57,102

Charge for year

615

375

3,098

2,900

6,988

At 31 January 2026

22,592

1,029

36,192

4,277

64,090

NET BOOK VALUE

At 31 January 2026

2,459

846

11,596

8,698

23,599

At 31 January 2025

3,074

1,221

8,914

11,598

24,807

7.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade receivables

224,555

227,701

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,417

10,646

Trade payables

19,559

18,512

Amounts owed to group undertakings

85,000

49,000

Tax

17,300

21,563

Social security and other taxes

2,301

3,555

Pension

4,490

2,618

Directors' current accounts

2,620

33,751

Accruals and deferred income

74,372

74,894

210,059

214,539

9.

PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

3,301

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100