Registration number:
Woodlands Nursery Limited
for the Year Ended 31 May 2026
Woodlands Nursery Limited
Contents
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Company Information |
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Director's Report |
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Abridged Profit and Loss Account |
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Statement of Comprehensive Income |
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Abridged Balance Sheet |
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Statement of Changes in Equity |
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Notes to the Unaudited Abridged Financial Statements |
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iXBRL Detailed Profit and Loss Account |
Woodlands Nursery Limited
Company Information
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Director |
D C McKenzie |
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Company secretary |
D C McKenzie |
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Registered office |
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Accountants |
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Woodlands Nursery Limited
Director's Report for the Year Ended 31 May 2026
The director presents her report and the abridged financial statements for the year ended 31 May 2026.
Director of the company
The director who held office during the year was as follows:
Principal activity
The principal activity of the company is that of a children's day nursery.
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
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Woodlands Nursery Limited
Abridged Profit and Loss Account for the Year Ended 31 May 2026
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Note |
2026 |
2025 |
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Gross profit |
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Administrative expenses |
( |
( |
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Other interest receivable and similar income |
( |
- |
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Profit before tax |
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Tax on profit |
( |
( |
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Profit for the financial year |
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The above results were derived from continuing operations.
The company has no recognised gains or losses for the year other than the results above.
Woodlands Nursery Limited
Statement of Comprehensive Income for the Year Ended 31 May 2026
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2026 |
2025 |
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Profit for the year |
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Total comprehensive income for the year |
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Woodlands Nursery Limited
(Registration number: 05556733)
Abridged Balance Sheet as at 31 May 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Prepayments and accrued income |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current (liabilities)/assets |
( |
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Total assets less current liabilities |
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Provisions for liabilities |
( |
( |
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Accruals and deferred income |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
1 |
1 |
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Retained earnings |
30,810 |
73,683 |
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Shareholders' funds |
30,811 |
73,684 |
For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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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’.
Woodlands Nursery Limited
(Registration number: 05556733)
Abridged Balance Sheet as at 31 May 2026
All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.
Approved and authorised by the
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Woodlands Nursery Limited
Statement of Changes in Equity for the Year Ended 31 May 2026
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Share capital |
Retained earnings |
Total |
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At 1 June 2025 |
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Profit for the year |
- |
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Dividends |
- |
( |
( |
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At 31 May 2026 |
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Share capital |
Retained earnings |
Total |
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At 1 June 2024 |
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Profit for the year |
- |
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Dividends |
- |
( |
( |
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At 31 May 2025 |
1 |
73,683 |
73,684 |
Woodlands Nursery Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2026
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General information |
The company is a private company limited by share capital, incorporated in England.
The address of its registered office is:
These financial statements were authorised for issue by the
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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 abridged 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 abridged 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.
Woodlands Nursery Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2026
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:
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Asset class |
Depreciation method and rate |
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Plant and machinery |
14% straight line |
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Fixtures and fittings |
14% straight line |
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Play equipment |
25% straight line |
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Office equipment |
25% straight line |
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.
Borrowings
Woodlands Nursery Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2026
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
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.
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.
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
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Profit before tax |
Arrived at after charging/(crediting)
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2026 |
2025 |
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Depreciation expense |
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Woodlands Nursery Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2026
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Tangible assets |
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Furniture, fittings and equipment |
Other tangible assets |
Total |
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Cost or valuation |
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At 1 June 2025 |
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Additions |
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At 31 May 2026 |
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Depreciation |
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At 1 June 2025 |
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Charge for the year |
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At 31 May 2026 |
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Carrying amount |
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At 31 May 2026 |
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At 31 May 2025 |
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Share capital |
Allotted, called up and fully paid shares
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2026 |
2025 |
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No. |
£ |
No. |
£ |
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1 |
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1 |
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Dividends |
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2026 |
2025 |
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£ |
£ |
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Interim dividend of £ |
300,000 |
95,000 |
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Parent and ultimate parent undertaking |
The company's immediate parent is
Woodlands Nursery Limited
iXBRL Detailed Profit and Loss Account for the Year Ended 31 May 2026
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2026 |
2025 |
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Turnover/revenue |
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Cost of sales |
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Purchase of raw materials and consumables |
( |
( |
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Other operational and administration costs |
- |
( |
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Gross profit |
1,152,979 |
883,471 |
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Distribution costs |
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Administrative expenses |
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Audit and accountancy other services |
( |
( |
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Rent, rates and services costs |
( |
( |
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Utilities costs |
( |
( |
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Other repairs and maintenance costs |
( |
( |
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Cleaning costs |
( |
( |
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Depreciation of fixed assets |
( |
( |
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Other staff costs |
( |
( |
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Wages and salaries excluding directors |
( |
( |
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Social security costs excluding directors |
( |
( |
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Pension costs defined contribution schemes excluding directors |
( |
( |
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Staff costs excluding directors |
( |
( |
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Travel and subsistence |
( |
( |
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Training |
( |
( |
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Legal and professional costs |
( |
- |
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Bank charges |
( |
( |
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Insurance costs |
( |
( |
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Telecommunications |
( |
( |
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Printing, postage and stationery |
( |
( |
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Charitable donations |
- |
( |
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Subscriptions |
( |
( |
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Other operational and administration costs |
( |
( |
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Other operating income |
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Other items |
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Profit on ordinary activities before finance charges and interest |
316,867 |
211,864 |
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Bank interest and similar income receivable |
( |
- |
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Profit on ordinary activities before taxation |
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Tax on profit or loss on ordinary activities |
( |
( |
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Profit for the financial year |
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