Registration number: 08257584

Poppies Day Nursery (Knutsford) Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 7

Poppies Day Nursery (Knutsford) Limited

Company Information

Director

D C McKenzie

Registered office

27 Warwick Road Hale Altrincham WA15 9NP

Accountants

McKellens Limited Chartered Accountants11 Riverview The Embankment Business Park Vale Road Heaton Mersey Stockport SK4 3GN

Poppies Day Nursery (Knutsford) Limited

(Registration number: 08257584)
Abridged Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	115,210	114,270
Current assets
Debtors		148,942	173,730
Cash at bank and in hand		29,440	13,671
		178,382	187,401
Prepayments and accrued income		14,016	14,297
Creditors: Amounts falling due within one year		(268,189)	(210,398)
Net current liabilities		(75,791)	(8,700)
Total assets less current liabilities		39,419	105,570
Provisions for liabilities		(22,272)	(20,666)
Accruals and deferred income		(11,352)	(10,223)
Net assets		5,795	74,681
Capital and reserves
Called up share capital	6	20	20
Retained earnings		5,775	74,661
Shareholders' funds		5,795	74,681

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:

•	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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Poppies Day Nursery (Knutsford) Limited

(Registration number: 08257584)
Abridged Balance Sheet as at 31 May 2026

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 4 November 2026
 

D C McKenzie Director

Poppies Day Nursery (Knutsford) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2026

1	General information

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

The address of its registered office is:
27 Warwick Road
Hale
Altrincham
WA15 9NP

These financial statements were authorised for issue by the director on 4 November 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 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.

Poppies Day Nursery (Knutsford) 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:

Asset class	Depreciation method and rate
Leasehold property	15 to 50 years straight line
Fixtures and fittings	14% straight line
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.

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.

Poppies Day Nursery (Knutsford) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2026

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 26 (2025 - 27).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	19,341	16,758

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 June 2025	69,906	118,840	188,746
Additions	1,824	18,457	20,281
At 31 May 2026	71,730	137,297	209,027
Depreciation
At 1 June 2025	5,592	68,884	74,476
Charge for the year	1,659	17,682	19,341
At 31 May 2026	7,251	86,566	93,817
Carrying amount
At 31 May 2026	64,479	50,731	115,210
At 31 May 2025	64,314	49,956	114,270

Included within the net book value of land and buildings above is £64,479 (2025 - £64,314) in respect of short leasehold land and buildings.
 

Poppies Day Nursery (Knutsford) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2026

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	20	20	20	20

7

Dividends

		2026		2025
		£		£
Interim dividend of £15,500.00 (2025 - £2,500.00) per ordinary share		310,000		50,000

8	Parent and ultimate parent undertaking

The company's immediate parent is Elmscot Group Limited, incorporated in England and Wales.