Company registration number 07349633 (England and Wales)
SUNFLOWER NURSERIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
SUNFLOWER NURSERIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
SUNFLOWER NURSERIES LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
426
568
Current assets
Debtors
4
200
-
0
Cash at bank and in hand
41,158
13,881
41,358
13,881
Creditors: amounts falling due within one year
5
(17,954)
(7,305)
Net current assets
23,404
6,576
Total assets less current liabilities
23,830
7,144
Provisions for liabilities
(107)
(108)
Net assets
23,723
7,036
Capital and reserves
Called up share capital
4
4
Profit and loss reserves
23,719
7,032
Total equity
23,723
7,036

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 January 2026 and are signed on its behalf by:
Mr P Lees
Director
Company registration number 07349633 (England and Wales)
SUNFLOWER NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Sunflower Nurseries Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Brownhill View, Heights Lane, Rochdale, Lancashire, OL12 0JP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

The major sources of revenue are comprised of private fees and government funding for providing childcare services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

SUNFLOWER NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
12
12
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 September 2024 and 31 August 2025
7,441
Depreciation and impairment
At 1 September 2024
6,873
Depreciation charged in the year
142
At 31 August 2025
7,015
Carrying amount
At 31 August 2025
426
At 31 August 2024
568
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
200
-
0
SUNFLOWER NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
15,466
4,817
Other creditors
2,488
2,488
17,954
7,305
6
Related party transactions

The company rents a property from joint owners who include directors and shareholders of the company. The payments made during the year were as follows:

£6,368 to Mr V Haigherty (director and shareholder)

£4,679 to Mrs C Lees (director and shareholder)

£6,498 to Mr P Lees (director and shareholder)

There were no amounts owed at the year end.

7
Directors' transactions

The directors consider that there are no transactions to disclose.

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