Company registration number: 11857820
Unaudited financial statements
for the year ended 31 March 2025
for
Sprouts Childcare Limited
Pages for filing with the Registrar
Company registration number: 11857820
Sprouts Childcare Limited
Balance sheet
as at 31 March 2025
31 Mar 25 31 Mar 24
Note £ £ £ £
Fixed assets
Tangible assets 4 5,716 2,927
5,716 2,927
Current assets
Debtors 35,903 4,437
Cash at bank and in hand 44,797 32,106
80,700 36,543
Creditors: amounts falling due within one
year 		(83,830) (73,321)
Net current liabilities (3,130) (36,778)
Total assets less current liabilities 2,586 (33,851)
Creditors: Amounts falling due after more
than one year 		(1,325) (12,070)
Provisions for liabilities (1,086) -
NET ASSETS/(LIABILITIES) 175 (45,921)
Capital and reserves
Called up share capital 4 4
Profit and loss account 171 (45,925)
TOTAL EQUITY 175 (45,921)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 11857820
Sprouts Childcare Limited
Balance sheet - continued
as at 31 March 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 5 December 2025 and signed on its behalf by:
C Sherwood, Director
5 December 2025
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Sprouts Childcare Limited
Notes to the financial statements
for the year ended 31 March 2025
1 Company information
Sprouts Childcare Limited is a private company registered in England and Wales. Its registered number is 11857820. The company is limited by shares. Its registered office is Sprouts Group, 3 Talisman Business Centre, Southampton, Hampshire, SO31 7GA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% straight line
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
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Sprouts Childcare Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 42 (2024 - 37).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 April 2024 7,520
Additions 6,227
At 31 March 2025 13,747
Depreciation
At 1 April 2024 4,593
Charge for year 3,438
At 31 March 2025 8,031
Net book value
At 31 March 2025 5,716
At 31 March 2024 2,927
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Sprouts Childcare Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
5 Advances, credit and guarantees granted to directors
The following advances and credits to directors subsisted during the periods ended 31 March 2025 and 31 March 2024.
31 Mar 25 31 Mar 24
£ £
Balance outstanding at start of year (26) -
Amounts advanced 55,876 -
Amounts repaid (33,149) (26)
Balance outstanding at end of year 22,701 (26)
31 Mar 25 31 Mar 24
£ £
Balance outstanding at start of year (25) -
Amounts advanced 44,420 -
Amounts repaid (33,247) (25)
Balance outstanding at end of year 11,148 (25)
6 Share capital
The issued share capital of the company is as follows:

2 ordinary shares at the nominal value of £1
2 A ordinary shares at the nominal value of £1

All shares are fully paid. Each ordinary share carries one vote and is entitled to dividends.
7 Debtors: Amounts falling due within one year:
Amounts owed by related parties: £nil (2024: £906)
Other debtors: £35,903 (2024: £3,531)
8 Creditors: Amounts falling due within one year:
Trade creditors: £20,000 (2024: £nil)
Corporation tax: £42,570 (2024: £34,113)
Bank loans: £10,906 (2024: £9,656)
Other creditors: £10,354 (2024: £3,855)
Amounts owed to related parties: £nil (2024: £25,697)
9 Creditors: amounts falling due after more than one year:
Bank loans and overdrafts: £1,325 (2024: £12,070)
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Sprouts Childcare Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
10 Dividends
During the year the company declared dividends of £96,000 (2024: £nil)
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