REGISTERED NUMBER: 03912618 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

NESTLEDOWN CHILD CARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs A B Shrieves

C P Shrieves

REGISTERED OFFICE:

1 Farncombe Road

Worthing

West Sussex

BN11 2BE

REGISTERED NUMBER:

03912618 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

53,328

32,382

CURRENT ASSETS

Debtors

5

34,954

14,281

Cash at bank

81,026

56,189

115,980

70,470

CREDITORS

Amounts falling due within one year

6

112,443

78,382

NET CURRENT ASSETS/(LIABILITIES)

3,537

(7,912

)

TOTAL ASSETS LESS CURRENT LIABILITIES

56,865

24,470

CREDITORS

Amounts falling due after more than one year

7

(10,722

)

(13,580

)

PROVISIONS FOR LIABILITIES

(9,773

)

-

NET ASSETS

36,370

10,890

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

36,270

10,790

36,370

10,890

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

Mrs A B Shrieves - Director

1.	STATUTORY INFORMATION

Nestledown Child Care Ltd 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 sales of services and is recognised at the point the customer is entitled to consideration.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 29 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Motor

leasehold

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2024

78,781

22,494

52,925

154,200

Additions

-

1,749

34,000

35,749

Disposals

-

-

(29,525

)

(29,525

)

At 31 January 2025

78,781

24,243

57,400

160,424

DEPRECIATION

At 1 February 2024

78,781

13,337

29,700

121,818

Charge for year

-

4,031

5,850

9,881

Eliminated on disposal

-

-

(24,603

)

(24,603

)

At 31 January 2025

78,781

17,368

10,947

107,096

NET BOOK VALUE

At 31 January 2025

-

6,875

46,453

53,328

At 31 January 2024

-

9,157

23,225

32,382

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,475

-

Other debtors

2,450

5,148

Accrued income

13,651

7,304

Prepayments

2,378

1,829

34,954

14,281

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,861

2,858

Trade creditors

2,691

3,545

Tax

18,797

9,008

Other creditors

3,463

2,961

Directors' loan accounts

4,944

1,926

Accruals and deferred income

76,175

55,910

Accrued expenses

3,512

2,174

112,443

78,382

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

10,722

13,580

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, A Shrieves increased her loan to the company. As at 31 January 2025, the company owed her £3,430. (2024: £1,926.). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

During the year, C Shrieves increased his loan to the company. As at 31 January 2025, the company owed him £1,514. (2024: £Nil.). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs A B Shrieves.

This was by virtue of her 75% holding of the issued share capital.