32 01/04/2024 31/03/2025 2025-03-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-04-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 4291110 2024-04-01 2025-03-31 4291110 2025-03-31 4291110 2024-03-31 4291110 2023-04-01 2024-03-31 4291110 2024-03-31 4291110 2023-03-31 4291110 core:LandBuildings core:LongLeaseholdAssets 2024-04-01 2025-03-31 4291110 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 4291110 core:OnerousContractsExcludingVacantProperties 2024-04-01 2025-03-31 4291110 bus:Director1 2024-04-01 2025-03-31 4291110 core:LandBuildings core:LongLeaseholdAssets 2024-03-31 4291110 core:LandBuildings core:ShortLeaseholdAssets 2024-03-31 4291110 core:FurnitureFittingsToolsEquipment 2024-03-31 4291110 core:LandBuildings core:LongLeaseholdAssets 2025-03-31 4291110 core:LandBuildings core:ShortLeaseholdAssets 2025-03-31 4291110 core:FurnitureFittingsToolsEquipment 2025-03-31 4291110 core:WithinOneYear 2025-03-31 4291110 core:WithinOneYear 2024-03-31 4291110 core:AfterOneYear 2025-03-31 4291110 core:AfterOneYear 2024-03-31 4291110 core:ShareCapital 2025-03-31 4291110 core:ShareCapital 2024-03-31 4291110 core:RetainedEarningsAccumulatedLosses 2025-03-31 4291110 core:RetainedEarningsAccumulatedLosses 2024-03-31 4291110 core:LandBuildings core:LongLeaseholdAssets 2024-03-31 4291110 core:LandBuildings core:ShortLeaseholdAssets 2024-03-31 4291110 core:FurnitureFittingsToolsEquipment 2024-03-31 4291110 bus:Director1 2024-03-31 4291110 bus:Director1 2025-03-31 4291110 bus:Director2 2024-03-31 4291110 bus:Director2 2025-03-31 4291110 bus:Director1 2023-03-31 4291110 bus:Director1 2024-03-31 4291110 bus:Director2 2023-03-31 4291110 bus:Director2 2024-03-31 4291110 bus:Director1 2023-04-01 2024-03-31 4291110 bus:SmallEntities 2024-04-01 2025-03-31 4291110 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 4291110 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 4291110 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 4291110 bus:FullAccounts 2024-04-01 2025-03-31 4291110 core:ComputerEquipment 2024-04-01 2025-03-31 4291110 core:ComputerEquipment 2024-03-31 4291110 core:ComputerEquipment 2025-03-31
Company registration number: 4291110
Claverdon Village Nursery Ltd
Unaudited filleted financial statements
31 March 2025
Claverdon Village Nursery Ltd
Statement of financial position
31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 49,872 56,392
_______ _______
49,872 56,392
Current assets
Stocks 1,000 800
Debtors 6 257,326 191,691
Cash at bank and in hand 166,368 50,548
_______ _______
424,694 243,039
Creditors: amounts falling due
within one year 7 ( 118,906) ( 90,712)
_______ _______
Net current assets 305,788 152,327
_______ _______
Total assets less current liabilities 355,660 208,719
Creditors: amounts falling due
after more than one year 8 ( 39,600) ( 42,900)
Provisions for liabilities ( 1,504) ( 1,960)
_______ _______
Net assets 314,556 163,859
_______ _______
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 313,556 162,859
_______ _______
Shareholders funds 314,556 163,859
_______ _______
For the year ending 31 March 2025 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.
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.
These financial statements were approved by the board of directors and authorised for issue on 24 November 2025 , and are signed on behalf of the board by:
A Hemming
Director
Company registration number: 4291110
Claverdon Village Nursery Ltd
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Huxley House, 11 William Street, Redditch, B97 4AJ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis unless otherwise specified within these accounting policies.
Turnover
Turnover is recognised at the fair value of childcare services provided during the year.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
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:
Long leasehold property - 4 % straight line
Fittings fixtures and equipment - 15 % straight line
Computer equipment - 25 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
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.
Stocks
Stocks are valued at cost.
Government grants
Government grants are recognised using the accrual model.
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.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
Trade debtors
Trade debtors are measured at transaction value, less any impairment for doubtful debts.
Trade creditors
Trade creditors are measured at transaction value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 32 (2024: 26 ).
5. Tangible assets
Long leasehold property Short leasehold property Fixtures, fittings and equipment Computer equipment Total
£ £ £ £ £
Cost
At 1 April 2024 117,438 21,408 37,735 21,111 197,692
Additions - - 1,309 - 1,309
_______ _______ _______ _______ _______
At 31 March 2025 117,438 21,408 39,044 21,111 199,001
_______ _______ _______ _______ _______
Depreciation
At 1 April 2024 68,885 21,407 32,270 18,738 141,300
Charge for the year 4,698 - 1,682 1,449 7,829
_______ _______ _______ _______ _______
At 31 March 2025 73,583 21,407 33,952 20,187 149,129
_______ _______ _______ _______ _______
Carrying amount
At 31 March 2025 43,855 1 5,092 924 49,872
_______ _______ _______ _______ _______
At 31 March 2024 48,553 1 5,465 2,373 56,392
_______ _______ _______ _______ _______
6. Debtors
2025 2024
£ £
Trade debtors 1,000 2,584
Amounts owed by group undertakings and undertakings in which the company has a participating interest 69,015 47,065
Other debtors 187,311 142,042
_______ _______
257,326 191,691
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 3,352 1,820
Amounts owed to group undertakings and undertakings in which the company has a participating interest 27,343 26,193
Social security and other taxes 73,804 35,875
Other creditors 14,407 26,824
_______ _______
118,906 90,712
_______ _______
8. Creditors: amounts falling due after more than one year
2025 2024
£ £
Other creditors 39,600 42,900
_______ _______
9. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company. The advances are interest free and repayable on demand:
2025
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
DLA 94,472 11,245 105,717
DLA 6,000 - 6,000
_______ _______ _______
100,472 11,245 111,717
_______ _______ _______
2024
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
DLA 65,540 28,932 94,472
DLA 6,000 - 6,000
_______ _______ _______
71,540 28,932 100,472
_______ _______ _______
10. Controlling party
The company is a subsidiary of Claverdon Montessori Nursery Ltd. The Registered Office address is: Huxley House, 11 William Street, Redditch B97 4AJ.