Company registration number: 05251535
Annual report and unaudited financial statements
for the year ended 31 August 2026
for
Teddy Bears Nursery Limited
Pages for filing with the Registrar
Company registration number: 05251535
Teddy Bears Nursery Limited
Balance sheet
as at 31 August 2026
2026 2025
Note £ £ £ £
Fixed assets
Owned:
Intangible assets 5 20,000 30,000
Tangible assets 6 3,667 2,646
23,667 32,646
Current assets
Debtors 7 2,500 1,357
Cash at bank and in hand 60,593 48,035
63,093 49,392
Creditors: amounts falling due within one year
8 (46,254) (34,677)
Net current assets 16,839 14,715
Total assets less current liabilities 40,506 47,361
Creditors: Amounts falling due after more than one year
9 (16,476) (22,269)
Provisions for liabilities (892) (662)
NET ASSETS 23,138 24,430
Capital and reserves
Called up share capital 3 3
Profit and loss account 23,135 24,427
TOTAL EQUITY 23,138 24,430
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05251535
Teddy Bears Nursery Limited
Balance sheet - continued
as at 31 August 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 4 November 2026 and signed on its behalf by:
Mr D Whipps, Director
4 November 2026
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Teddy Bears Nursery Limited
Notes to the financial statements
for the year ended 31 August 2026
1 Company information
Teddy Bears Nursery Limited is a private company registered in England and Wales. Its registered number is 05251535. The company is limited by shares. Its registered office is Cawood Farm, Cawood Lane, Spalding, Lincolnshire, PE11 4HB.
2 Accounting policies
Basis of preparing the financial statements
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. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is recognised from sales when a performance obligation under a valid contract with a customer has been satisfied at the transaction price allocated to that obligation. Transaction prices so recognised exclude Value Added Tax and any other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 10% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures and fittings - 25% reducing balance
Office equipment - 25% reducing balance
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Teddy Bears Nursery Limited
Notes to the financial statements - continued
for the year ended 31 August 2026
2 Accounting policies - continued
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.








Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Critical accounting judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.


4 Average number of employees
During the year the average number of employees was 14 (2025 - 13).
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Teddy Bears Nursery Limited
Notes to the financial statements - continued
for the year ended 31 August 2026
5 Intangible assets
Goodwill
£
Cost
At 1 September 2025 207,000
At 31 August 2026 207,000
Amortisation
At 1 September 2025 177,000
Charge for year 10,000
At 31 August 2026 187,000
Net book value
At 31 August 2026 20,000
At 31 August 2025 30,000
6 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 September 2025 48,227
Additions 1,682
At 31 August 2026 49,909
Depreciation
At 1 September 2025 45,581
Charge for year 661
At 31 August 2026 46,242
Net book value
At 31 August 2026 3,667
At 31 August 2025 2,646
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Teddy Bears Nursery Limited
Notes to the financial statements - continued
for the year ended 31 August 2026
7 Debtors
2026 2025
£ £
Other debtors - 1,357
Prepayments and accrued income 2,500 -
2,500 1,357
8 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 5,732 5,579
Other creditors 31,103 21,693
Taxation 5,872 1,866
Social security and other tax 3,547 5,539
46,254 34,677
9 Creditors: amounts falling due after more than one year
2026 2025
£ £
Bank loans 16,476 22,269
10 Deferred taxation
2026 2025
£ £
Deferred tax 892 662
11 Related party transactions
At the year end the company owed the directors £6,160 (2025: £14,759)
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