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REGISTERED NUMBER: 07747834 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Sandcastle Nursery & Preschool Limited

Sandcastle Nursery & Preschool Limited (Registered number: 07747834)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Sandcastle Nursery & Preschool Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: Mrs D M Lowe





SECRETARY:





REGISTERED OFFICE: 19 Stourcliffe Avenue
Southbourne
Bournemouth
Dorset
BH6 3PU





REGISTERED NUMBER: 07747834 (England and Wales)





ACCOUNTANTS: Gervis
6 Wick Lane
Christchurch
Dorset
BH23 1HX

Sandcastle Nursery & Preschool Limited (Registered number: 07747834)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,000 12,000
Tangible assets 5 1,958 2,447
7,958 14,447

CURRENT ASSETS
Debtors 6 31,350 27,475
Cash at bank and in hand 85,794 43,978
117,144 71,453
CREDITORS
Amounts falling due within one year 7 88,198 25,318
NET CURRENT ASSETS 28,946 46,135
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,904

60,582

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 36,903 60,581
SHAREHOLDERS' FUNDS 36,904 60,582

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

Sandcastle Nursery & Preschool Limited (Registered number: 07747834)

Balance Sheet - continued
31 August 2024


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 30 September 2024 and were signed by:





Mrs D M Lowe - Director


Sandcastle Nursery & Preschool Limited (Registered number: 07747834)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Goodwill was revalued at 1st September 2014 to £60,000 and is being amortized evenly over its estimated useful life of 10 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance
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.

Sandcastle Nursery & Preschool Limited (Registered number: 07747834)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

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 25 (2023 - 25 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 60,000
AMORTISATION
At 1 September 2023 48,000
Charge for year 6,000
At 31 August 2024 54,000
NET BOOK VALUE
At 31 August 2024 6,000
At 31 August 2023 12,000

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 19,578 3,505 23,083
DEPRECIATION
At 1 September 2023 17,406 3,230 20,636
Charge for year 434 55 489
At 31 August 2024 17,840 3,285 21,125
NET BOOK VALUE
At 31 August 2024 1,738 220 1,958
At 31 August 2023 2,172 275 2,447

Sandcastle Nursery & Preschool Limited (Registered number: 07747834)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 31,350 27,475

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Tax 1,275 -
Social security and other taxes 6,019 6,332
Other creditors Auto-enroll 1,663 1,485
Directors' current accounts 101 331
Accruals and deferred income 79,140 17,170
88,198 25,318

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
1 ORDINARY 1 1 1

9. RESERVES
Retained
earnings
£   

At 1 September 2023 60,581
Deficit for the year (478 )
Dividends (23,200 )
At 31 August 2024 36,903