The best company structure for a private nursery is a limited by shares company. This is most suitable for any type of profit-making business.
You will be protected by limited liability for debts and legal claims, and you will be able to take your personal remuneration as a mixture of a salary and dividends. This can be extremely tax efficient if done properly.
A limited by shares company can be registered and owned by one or more people. The owners are referred to as ‘shareholders’. You will also need at least one director to manage the business. You can assume both positions yourself if you plan to operate the nursery on your own.