ROSEBUDS DAY NURSERY (GARSTON) LTD

Company Registration Number:
08854037 (England and Wales)

Unaudited abridged accounts for the year ended 31 January 2026

Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

ROSEBUDS DAY NURSERY (GARSTON) LTD

Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet
Notes

ROSEBUDS DAY NURSERY (GARSTON) LTD

Balance sheet

As at 31 January 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 23,382 22,935
Total fixed assets: 23,382 22,935
Current assets
Debtors: 4 44,155 24,149
Cash at bank and in hand: 130,128 32,387
Total current assets: 174,283 56,536
Creditors: amounts falling due within one year: 5 (108,386) (74,461)
Net current assets (liabilities): 65,897 (17,925)
Total assets less current liabilities: 89,279 5,010
Creditors: amounts falling due after more than one year: 6   (5,000)
Total net assets (liabilities): 89,279 10
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 89,179 (90)
Shareholders funds: 89,279 10

The notes form part of these financial statements

ROSEBUDS DAY NURSERY (GARSTON) LTD

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 October 2026
and signed on behalf of the board by:

Name: Mrs Anita Waterson
Status: Director

The notes form part of these financial statements

ROSEBUDS DAY NURSERY (GARSTON) LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: - the amount of revenue can be measured reliably; - it is probable that the Company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the reporting period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. estimated useful lives. Depreciation is provided on the following basis: Fixtures and fittings - 10% Straight Line Office equipment - 25% Straight Line The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

ROSEBUDS DAY NURSERY (GARSTON) LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

2. Employees

2026 2025
Average number of employees during the period 22 21

ROSEBUDS DAY NURSERY (GARSTON) LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Tangible Assets

Total
Cost £
At 01 February 2025 68,220
Additions 5,357
At 31 January 2026 73,577
Depreciation
At 01 February 2025 45,285
Charge for year 4,910
At 31 January 2026 50,195
Net book value
At 31 January 2026 23,382
At 31 January 2025 22,935

ROSEBUDS DAY NURSERY (GARSTON) LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

4. Debtors

2026 2025
££
Debtors due after more than one year: 44,155 24,149

ROSEBUDS DAY NURSERY (GARSTON) LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

5. Creditors: amounts falling due within one year note

2026 2025 £ £ Bank overdrafts 219 - Bank loans 5,000 10,000 Trade creditors 64 40 Corporation tax 75,264 34,298 Other taxation and social security 11,650 9,695 Other creditors 16,189 11,428 Accruals and deferred income - 9,000 108,386 74,461

ROSEBUDS DAY NURSERY (GARSTON) LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

6. Creditors: amounts falling due after more than one year note

2026 2025 £ £ Other loans - 5,000 - 5,000

ROSEBUDS DAY NURSERY (GARSTON) LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

7. Loans to directors

Name of director receiving advance or credit: Mrs Anita Waterson
Description of the loan: £15,000 Loan
£
Balance at 01 February 2025 0
Advances or credits made: 15,000
Balance at 31 January 2026 15,000