REGISTERED NUMBER: 06374883 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

JOHNSON GARDEN DAY NURSERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C B M McKean

SECRETARY:

A W McKean

REGISTERED OFFICE:

2nd Floor

Medway Bridge House

1 - 8 Fairmeadow

Maidstone

Kent

ME14 1JP

REGISTERED NUMBER:

06374883 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

138,391

139,362

138,391

139,362

CURRENT ASSETS

Debtors

6

5,670

13,990

Cash at bank and in hand

366,571

214,624

372,241

228,614

CREDITORS

Amounts falling due within one year

7

101,257

77,125

NET CURRENT ASSETS

270,984

151,489

TOTAL ASSETS LESS CURRENT LIABILITIES

409,375

290,851

PROVISIONS FOR LIABILITIES

2,814

4,853

NET ASSETS

406,561

285,998

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

406,559

285,996

406,561

285,998

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 November 2025 and were signed by:

Mrs C B M McKean - Director

1.	STATUTORY INFORMATION

Johnson Garden 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.

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.

Turnover

Turnover represents revenue earned under from contracts to provide services. Revenue is recognised when, and to the extent that, the company obtains the right to consideration in exchange for its performance under these contracts. It is measured at fair value of the right to consideration, which represents amounts chargeable to clients.

Goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of five years.

Tangible fixed assets

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

Land and buildings

-

5% on cost

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 22 (2024 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 September 2024

and 31 August 2025

100,000

Amortisation

At 1 September 2024

and 31 August 2025

100,000

Net book value

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 September 2024

129,777

90,384

220,161

Additions

-

5,111

5,111

At 31 August 2025

129,777

95,495

225,272

Depreciation

At 1 September 2024

8,140

72,659

80,799

Charge for year

778

5,304

6,082

At 31 August 2025

8,918

77,963

86,881

Net book value

At 31 August 2025

120,859

17,532

138,391

At 31 August 2024

121,637

17,725

139,362

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,670

13,990

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

59,441

26,446

Other creditors

41,816

50,679

101,257

77,125

8.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

At the year end the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases of £5,600 (2024 - £7,900)