REGISTERED NUMBER: 04025008 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

East Leake Village Day Nursery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R Kalisiak

Mrs B M McKee

REGISTERED OFFICE:

Banks House

Paradise Street

Rhyl

Denbighshire

LL18 3LW

REGISTERED NUMBER:

04025008 (England and Wales)

ACCOUNTANTS:

J V Banks

Chartered Accountants

Banks House

Paradise Street

Rhyl

Denbighshire

LL18 3LW

FIXED ASSETS

Tangible assets

4

582,429

520,453

CURRENT ASSETS

Debtors

5

4,421

4,793

Cash at bank and in hand

194,903

129,897

199,324

134,690

CREDITORS

Amounts falling due within one year

6

41,804

39,997

NET CURRENT ASSETS

157,520

94,693

TOTAL ASSETS LESS CURRENT LIABILITIES

739,949

615,146

CREDITORS

Amounts falling due after more than one year

7

(6,400

)

(16,743

)

PROVISIONS FOR LIABILITIES

(1,186

)

(1,130

)

NET ASSETS

732,363

597,273

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

213,044

138,687

Retained earnings

519,219

458,486

SHAREHOLDERS' FUNDS

732,363

597,273

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

Mrs R Kalisiak - Director

1.	STATUTORY INFORMATION

East Leake Village Day Nursery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

572,119

82,176

654,295

Additions

-

622

622

Revaluations

17,164

-

17,164

At 31 March 2025

589,283

82,798

672,081

DEPRECIATION

At 1 April 2024

57,212

76,630

133,842

Charge for year

11,786

1,236

13,022

Revaluation adjustments

(57,212

)

-

(57,212

)

At 31 March 2025

11,786

77,866

89,652

NET BOOK VALUE

At 31 March 2025

577,497

4,932

582,429

At 31 March 2024

514,907

5,546

520,453

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2007

222,089

-

222,089

Valuation in 2016

(255,000

)

-

(255,000

)

Valuation in 2020

16,664

-

16,664

Valuation in 2025

17,164

-

17,164

Cost

588,366

82,798

671,164

589,283

82,798

672,081

If Freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

588,366

588,366

Aggregate depreciation

226,203

214,436

Freehold land and buildings were valued on an open market basis on 31 March 2025 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,698

4,738

Other debtors

2,723

55

4,421

4,793

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,097

9,851

Taxation and social security

28,190

20,123

Other creditors

3,517

10,023

41,804

39,997

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

6,400

16,743

8.	SECURED DEBTS

National Westminster Bank plc holds the following charges: legal charge dated 8 April 2003 by way of fixed charge against all covenants and rights over the property, plant and machinery, fixtures, fittings , furniture, equipment, implements, utensils and goodwill and the proceeds of any insurance affecting the property or assets; charge dated 14 April 2016 incorporating a fixed and floating charge over all property of the company.

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

138,687

Depreciation transfer

(18

)

Revaluation in year

74,375

At 31 March 2025

213,044

10.	ULTIMATE CONTROLLING PARTY

The controlling parties are the directors