Sawtry Day Nursery Ltd. - Accounts to registrar (filleted)

SAWTRY DAY NURSERY LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

7

DIRECTOR:

D E Quince

REGISTERED OFFICE:

First Floor, Woburn Court

2 Railton Road

Woburn Road Industrial Estate, Kempston

Bedford

Bedfordshire

MK42 7PN

REGISTERED NUMBER:

03560864 (England and Wales)

ACCOUNTANTS:

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

FIXED ASSETS

Tangible assets

4

7,548

10,970

CURRENT ASSETS

Debtors

5

9,682

3,663

Cash at bank and in hand

243,909

206,416

253,591

210,079

CREDITORS

Amounts falling due within one year

6

67,534

55,995

NET CURRENT ASSETS

186,057

154,084

TOTAL ASSETS LESS CURRENT
LIABILITIES

193,605

165,054

CREDITORS

Amounts falling due after more than one
year

7

(25,006

)

(30,884

)

PROVISIONS FOR LIABILITIES

-

(329

)

NET ASSETS

168,599

133,841

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

168,499

133,741

SHAREHOLDERS' FUNDS

168,599

133,841

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th November 2025 and were signed by:

D E Quince - Director

1.	STATUTORY INFORMATION

Sawtry Day Nursery 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents invoices raised for childcare services provided reflecting the period of attendance to the nursery.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

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.

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 24 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

COST

At 1st April 2024

24,128

36,268

9,954

70,350

Additions

-

279

-

279

Disposals

-

(378

)

-

(378

)

At 31st March 2025

24,128

36,169

9,954

70,251

DEPRECIATION

At 1st April 2024

22,507

28,298

8,575

59,380

Charge for year

757

1,971

696

3,424

Eliminated on disposal

-

(101

)

-

(101

)

At 31st March 2025

23,264

30,168

9,271

62,703

NET BOOK VALUE

At 31st March 2025

864

6,001

683

7,548

At 31st March 2024

1,621

7,970

1,379

10,970

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Amounts owed by participating interests

500

Directors' current accounts

5,000

-

Prepayments

4,182

3,163

9,682

3,663

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Bank loans and overdrafts

5,735

5,615

Corporation tax

23,108

8,381

Social security and other taxes

12,060

7,262

Other creditors

26,631

26,039

Net wages

-

6,898

Accrued expenses

-

1,800

67,534

55,995

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/3/25

31/3/24

£

Bank loans - 1-5 years

17,820

17,798

Bank loans - more than 5 yrs

7,186

13,086

25,006

30,884

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31/3/25

31/3/24

£

D E Quince

Balance outstanding at start of year

-

Amounts advanced

5,000

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

5,000

-

Included in debtors at the year end is a loan to the director totalling £5,000 (2024: £Nil). Interest has been charged on the loan at an annual rate of 2.75%. The loan has been repaid in full within nine months of the year end.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D E Quince.

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 Statement of Comprehensive Income 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 Sawtry Day Nursery Ltd. for the year ended 31st March 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 Sawtry Day Nursery Ltd. in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sawtry Day Nursery Ltd. and state those matters that we have agreed to state to the director of Sawtry Day Nursery Ltd. 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 Sawtry Day Nursery Ltd. and its director for our work or for this report.

It is your duty to ensure that Sawtry Day Nursery Ltd. 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 Sawtry Day Nursery Ltd.. You consider that Sawtry Day Nursery Ltd. 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 Sawtry Day Nursery Ltd.. 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.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

28th November 2025