Little Green Day Nursery Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08260861

Little Green Day Nursery Limited

Filleted Unaudited Financial Statements

28 February 2026

Little Green Day Nursery Limited

Financial Statements

Year ended 28 February 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Little Green Day Nursery Limited

Statement of Financial Position

28 February 2026

	2026	2025
Note	£	£

Fixed assets

Intangible assets	5	–	70,000
Tangible assets	6	6,581	15,768
		-------	--------
		6,581	85,768

Current assets

Debtors	7	9,608	17,196
Cash at bank and in hand		1,339,244	961,190
		------------	---------
		1,348,852	978,386

Creditors: amounts falling due within one year	8	152,309	127,377
		------------	---------
Net current assets		1,196,543	851,009
		------------	---------
Total assets less current liabilities		1,203,124	936,777

Creditors: amounts falling due after more than one year	9	800	500
		------------	---------
Net assets		1,202,324	936,277
		------------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,202,224	936,177
	------------	---------
Shareholders funds	1,202,324	936,277
	------------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Little Green Day Nursery Limited

Statement of Financial Position (continued)

28 February 2026

These financial statements were approved by the board of directors and authorised for issue on 19 October 2026 , and are signed on behalf of the board by:

Mrs J Carpenter

Director

Company registration number: 08260861

Little Green Day Nursery Limited

Notes to the Financial Statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Oadby Place, Leicester Street, Reddish, Stockport, Cheshire, SK5 6NG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	5 Years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 21 (2025: 21 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 March 2025 and 28 February 2026	350,000
	---------
Amortisation
At 1 March 2025	280,000
Charge for the year	70,000
	---------
At 28 February 2026	350,000
	---------
Carrying amount
At 28 February 2026	–
	---------
At 28 February 2025	70,000
	---------

6. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 March 2025	52,687	38,649	1,440	92,776
Additions	598	–	–	598
Disposals	–	( 9,000)	–	( 9,000)
	--------	--------	-------	--------
At 28 February 2026	53,285	29,649	1,440	84,374
	--------	--------	-------	--------
Depreciation
At 1 March 2025	44,911	31,899	198	77,008
Charge for the year	2,560	938	475	3,973
Disposals	–	( 3,188)	–	( 3,188)
	--------	--------	-------	--------
At 28 February 2026	47,471	29,649	673	77,793
	--------	--------	-------	--------
Carrying amount
At 28 February 2026	5,814	–	767	6,581
	--------	--------	-------	--------
At 28 February 2025	7,776	6,750	1,242	15,768
	--------	--------	-------	--------

7. Debtors

	2026	2025
	£	£
Other debtors	9,608	17,196
	-------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	3,662	3
Corporation tax	126,198	85,741
Social security and other taxes	7,347	7,984
Other creditors	15,102	33,649
	---------	---------
	152,309	127,377
	---------	---------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	800	500
	----	----

10. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mrs J Carpenter	4,828	( 4,833)	( 5)
Mr M Carpenter	2,725	( 2,730)	( 5)
	-------	-------	----
	7,553	( 7,563)	( 10)
	-------	-------	----

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mrs J Carpenter	38,892	( 34,064)	4,828
Mr M Carpenter	79,095	( 76,370)	2,725
	---------	---------	-------
	117,987	( 110,434)	7,553
	---------	---------	-------