Registration number: 09492696

Daisies Nursery School Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account and Statement of Retained Earnings	4
Balance Sheet	5
Notes to the Unaudited Financial Statements	6 to 10

Daisies Nursery School Ltd

Company Information

Director

Mrs Anna Jane Sainty Elcox

Company secretary

Mr Timothy Elcox

Registered office

Daisies Montessori Nursery School Abbots Ripton C of E School Wennington Road, Abbots Ripton Huntingdon Cambridgeshire PE28 2LT

Accountants

Cannon Williamson Chartered Certified AccountantsAlbion House 32 Pinchbeck Road Spalding Lincolnshire PE11 1QD

Daisies Nursery School Ltd

Director's Report for the Year Ended 31 August 2026

The director presents her report and the financial statements for the year ended 31 August 2026.

Director of the company

The director who held office during the year was as follows:

Mrs Anna Jane Sainty Elcox

Principal activity

The principal activity of the company is childcare

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 28 October 2026
 

......................................... Mrs Anna Jane Sainty Elcox Director

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Daisies Nursery School Ltd
for the Year Ended 31 August 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Daisies Nursery School Ltd for the year ended 31 August 2026 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Daisies Nursery School Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Daisies Nursery School Ltd and state those matters that we have agreed to state to the Board of Directors of Daisies Nursery School Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Daisies Nursery School Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Daisies Nursery School Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Daisies Nursery School Ltd. You consider that Daisies Nursery School Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Daisies Nursery School Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Cannon Williamson
Chartered Certified Accountants
Albion House
32 Pinchbeck Road
Spalding
Lincolnshire
PE11 1QD

30 October 2026

Daisies Nursery School Ltd

Profit and Loss Account and Statement of Retained Earnings for the Year Ended 31 August 2026

	Note	2026 £	2025 £
Turnover		207,324	179,652
Cost of sales		(85,467)	(86,803)
Gross profit		121,857	92,849
Distribution costs		(6,285)	(6,285)
Administrative expenses		(37,093)	(36,941)
Operating profit		78,479	49,623
Interest payable and similar charges		-	2,818
		-	2,818
Profit before tax	4	78,479	52,441
Taxation		(16,954)	(10,256)
Profit for the financial year		61,525	42,185
Retained earnings brought forward		123,584	82,379
Dividends paid		(980)	(980)
Retained earnings carried forward		184,129	123,584

Daisies Nursery School Ltd

(Registration number: 09492696)
Balance Sheet as at 31 August 2026

	Note	2026 £	2025 £
Fixed Assets
Tangible Assets	5	263,914	270,221
Current assets
Debtors	6	915	726
Cash at bank and in hand		45,131	36,395
		46,046	37,121
Creditors: Amounts falling due within one year	7	(119,855)	(178,015)
Net current liabilities		(73,809)	(140,894)
Total assets less current liabilities		190,105	129,327
Provisions for liabilities		(5,876)	(5,643)
Net assets		184,229	123,684
Capital and Reserves
Called up share capital	8	100	100
Retained Earnings		184,129	123,584
Shareholders' funds		184,229	123,684

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 28 October 2026
 

......................................... Mrs Anna Jane Sainty Elcox Director

Daisies Nursery School Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Daisies Montessori Nursery School
Abbots Ripton C of E School
Wennington Road, Abbots Ripton
Huntingdon
Cambridgeshire
PE28 2LT

These financial statements were authorised for issue by the director on 28 October 2026.

2	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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Daisies Nursery School Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Daisies Nursery School Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026 (continued)

2	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2025 - 5).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	9,172	8,559

5	Tangible Assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 September 2025	275,502	25,180	2,146	302,828
Additions	-	-	2,866	2,866
At 31 August 2026	275,502	25,180	5,012	305,694
Depreciation
At 1 September 2025	16,532	15,225	850	32,607
Charge for the year	5,510	2,639	1,024	9,173
At 31 August 2026	22,042	17,864	1,874	41,780
Carrying amount
At 31 August 2026	253,460	7,316	3,138	263,914
At 31 August 2025	258,970	9,955	1,296	270,221

Included within the net book value of land and buildings above is £253,460 (2025 - £258,970) in respect of long leasehold land and buildings.
 

Daisies Nursery School Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026 (continued)

6

Debtors

Current	2026 £	2025 £
Prepayments	914	725
Other debtors	1	1
	915	726

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	16,721	10,277
Accruals and deferred income	30,162	27,612
Other creditors	72,972	140,126
	119,855	178,015

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Share Class 1 of £1 each	100	100	100	100

9

Dividends

		2026		2025
		£		£

10	Related party transactions

Daisies Nursery School Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2026 (continued)

10	Related party transactions (continued)

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	12,570	12,570