Little Nightingale's Children's Day Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05920932 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LITTLE NIGHTINGALE'S CHILDREN'S DAY

NURSERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

10

DIRECTOR:

E Journet

SECRETARY:

K L Journet

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

05920932 (England and Wales)

ACCOUNTANTS:

MGR Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

1,278,407

1,302,338

CURRENT ASSETS

Debtors

5

8,355

9,592

Cash at bank and in hand

320,461

136,691

328,816

146,283

CREDITORS

Amounts falling due within one year

6

(220,999

)

(127,342

)

NET CURRENT ASSETS

107,817

18,941

TOTAL ASSETS LESS CURRENT LIABILITIES

1,386,224

1,321,279

CREDITORS

Amounts falling due after more than one
year

7

(413,621

)

(489,590

)

PROVISIONS FOR LIABILITIES

9

(97,637

)

(134,131

)

NET ASSETS

874,966

697,558

CAPITAL AND RESERVES

Called up share capital

10

250

Fair value reserve

11

567,068

Retained earnings

11

307,648

130,240

SHAREHOLDERS' FUNDS

874,966

697,558

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

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

The director acknowledges her 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 director and authorised for issue on 6 November 2025 and were signed by:

E Journet - Director

1.	STATUTORY INFORMATION

Little Nightingale's Children's Day Nursery Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of services, excluding value added tax and government funding received in relation to the services provided.

Tangible fixed assets

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

Freehold property

-

2% on cost and not provided

Improvements to property

-

5% on cost

Plant and machinery

-

5% on cost

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

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.

Interest payable

Interest payable is charged to the profit and loss account on an accruals basis.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.

Impairment of financial assets

Financial assets, other than those held at fair value are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the Statement of Total Comprehensive Income

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity

Basic financial liabilities

Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest .

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.

Government grants

Government grants are recognised where there is reasonable assurance that the grant will be received. Loans provided and/or guaranteed by government that represent market rates of interest are recorded at the amount of the proceeds received and recognised within Borrowings. Those loans provided and/or guaranteed by government that represent below market rates of interest are measured at inception at their fair value and recognised within Borrowings, with the differential to the proceeds received recorded within Deferred income and released to the relevant financial statement caption in the Income statement on an accruals basis. Grants that compensate the Company for expenses incurred are recognised in the Income statement in the relevant financial statement caption on an accruals basis in the periods in which the expenses are recognised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

machinery

£

COST OR VALUATION

At 1 September 2024

1,320,000

153,343

13,850

Additions

-

2,160

-

Disposals

-

At 31 August 2025

1,320,000

155,503

13,850

DEPRECIATION

At 1 September 2024

80,933

101,806

3,361

Charge for year

20,234

7,775

693

Eliminated on disposal

-

At 31 August 2025

101,167

109,581

4,054

NET BOOK VALUE

At 31 August 2025

1,218,833

45,922

9,796

At 31 August 2024

1,239,067

51,537

10,489

Fixtures

and

Computer

fittings

equipment

Totals

£

COST OR VALUATION

At 1 September 2024

34,543

18,309

1,540,045

Additions

5,067

-

7,227

Disposals

(33,188

)

(18,309

)

(51,497

)

At 31 August 2025

6,422

-

1,495,775

DEPRECIATION

At 1 September 2024

33,299

18,308

237,707

Charge for year

2,455

1

31,158

Eliminated on disposal

(33,188

)

(18,309

)

(51,497

)

At 31 August 2025

2,566

-

217,368

NET BOOK VALUE

At 31 August 2025

3,856

-

1,278,407

At 31 August 2024

1,244

1

1,302,338

Included in cost or valuation of land and buildings is freehold land of £ 308,333 (2024 - £ 308,333 ) which is not depreciated.

Cost or valuation at 31 August 2025 is represented by:

Improvements

Fixtures

Freehold

to

Plant and

and

property

machinery

fittings

Totals

£

Valuation in 2014

197,997

-

197,997

Valuation in 2021

338,527

-

338,527

Cost

783,476

155,503

13,850

6,422

959,251

1,320,000

155,503

13,850

6,422

1,495,775

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

31.8.25

31.8.24

£

Cost

783,476

Value of land in freehold land and buildings

200,000

Land and buildings were valued on an open market basis on 31 August 2021 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Other debtors

8,355

9,592

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

27,600

34,800

Amounts owed to group undertakings

14,000

Taxation and social security

109,145

67,182

Other creditors

70,254

11,360

220,999

127,342

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

Bank loans

413,621

489,590

31.8.25

31.8.24

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

303,221

373,190

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

Commercial mortgage

408,401

511,190

The commercial mortgage is secured against fixed and floating charges over the assets of the company.

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

Deferred tax

97,637

134,131

Deferred

tax

£

Balance at 1 September 2024

134,131

Provided during year

(36,494

)

Balance at 31 August 2025

97,637

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal Value:

2024

2023

100

Ordinary

£1

100

50

Ordinary"A"

£1

50

Ordinary"B"

£1

50

Ordinary"C"

£1

50

250

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

At 1 September 2024

130,240

567,068

697,308

Profit for the year

318,408

Dividends

(141,000

)

(141,000

)

At 31 August 2025

307,648

567,068

874,716

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

E Journet

Balance outstanding at start of year

5,104

2,403

Amounts advanced

112,027

84,701

Amounts repaid

(117,000

)

(82,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

131

5,104

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Little Nightingale's Children's Day Nursery Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Little Nightingale's Children's Day Nursery Limited in accordance with the terms of our engagement letter dated 4 May 2010. Our work has been undertaken solely to prepare for your approval the financial statements of Little Nightingale's Children's Day Nursery Limited and state those matters that we have agreed to state to the director of Little Nightingale's Children's Day Nursery Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Little Nightingale's Children's Day Nursery Limited and its director for our work or for this report.

It is your duty to ensure that Little Nightingale's Children's Day Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Little Nightingale's Children's Day Nursery Limited. You consider that Little Nightingale's Children's Day Nursery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Little Nightingale's Children's Day Nursery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MGR Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

6 November 2025