Izzard Day Nurseries LLP - Period Ending 2026-03-31

Registration number: OC380529

Izzard Day Nurseries LLP

trading as Ashfield House Day Nursery

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2026

Izzard Day Nurseries LLP

trading as Ashfield House Day Nursery

Contents

Financial Statements	1 to 3
Balance Sheet	1
Notes to the Financial Statements	2

Izzard Day Nurseries LLP

trading as Ashfield House Day Nursery

(Registration number: OC380529)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	114,983	112,217
Current assets
Debtors	4	1,262	5,352
Cash and short-term deposits		489,755	434,944
		491,017	440,296
Creditors: Amounts falling due within one year	5	(120,006)	(109,695)
Net current assets		371,011	330,601
Net assets attributable to members		485,994	442,818
Represented by:
Total members' interests
Equity		485,994	442,818
		485,994	442,818

For the year ending 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime. As permitted by section 444 (5A) of the Companies Act 2006, the members have not delivered to the registrar a copy of the Profit and Loss Account.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

The financial statements of Izzard Day Nurseries LLP (registered number OC380529) were approved by the Board and authorised for issue on 12 October 2026. They were signed on behalf of the limited liability partnership by:

.........................................
Rosemary Izzard
Designated member

Izzard Day Nurseries LLP

trading as Ashfield House Day Nursery

Notes to the Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in England and Wales under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of Izzard Day Nurseries LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Tangible fixed assets

Tangible fixed assets are stated at cost or fair value, net of depreciation and any provision for impairment.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Office equipment	33.33% straight line basis
Fixtures and fittings	25% reducing balance
Freehold Land and Building	Not depreciated

2	Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 49 (2025 - 46).

Izzard Day Nurseries LLP

trading as Ashfield House Day Nursery

Notes to the Financial Statements for the Year Ended 31 March 2026

3	Tangible fixed assets

	Freehold land and buildings £	Fixtures and fittings £	Office equipment £	Total £
Cost
At 1 April 2025	64,690	268,023	39,667	372,380
Additions	-	15,735	5,255	20,990
At 31 March 2026	64,690	283,758	44,922	393,370
Depreciation
At 1 April 2025	-	222,278	37,885	260,163
Charge for the year	-	15,370	2,854	18,224
At 31 March 2026	-	237,648	40,739	278,387
Net book value
At 31 March 2026	64,690	46,110	4,183	114,983
At 31 March 2025	64,690	45,745	1,782	112,217

4

Debtors

	2026 £	2025 £
Trade debtors	1,910	1,910
Other debtors	(648)	3,442
	1,262	5,352

5	Creditors: Amounts falling due within one year

	2026 £	2025 £
Trade creditors	87	87
Other creditors	82,304	72,327
Accruals and deferred income	20,177	24,548
Taxation and social security	17,438	12,733
	120,006	109,695