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REGISTERED NUMBER: 04438698 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

SANDFIELD DAY NURSERY LIMITED

SANDFIELD DAY NURSERY LIMITED (REGISTERED NUMBER: 04438698)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Chartered Certified Accountants' Report | 7 |

SANDFIELD DAY NURSERY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | N Begum

| S Begum

| S Majid

| SECRETARY: | N Begum

| REGISTERED OFFICE: | 4 Wellington Circus

| Nottingham

| Nottinghamshire

| NG1 5AL

| REGISTERED NUMBER: | 04438698 (England and Wales)

| ACCOUNTANTS: | David Rice Associates Ltd

| Chartered Certified Accountants

| 4 Wellington Circus

| Nottingham

| Nottinghamshire

| NG1 5AL

| BANKERS: | NatWest Bank plc

| 536 Valley Road

| Basford

| Nottingham

| NG5 1JJ

SANDFIELD DAY NURSERY LIMITED (REGISTERED NUMBER: 04438698)

STATEMENT OF FINANCIAL POSITION

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 117,982 |  | 131,307 |  |

Investment property | 5 | 1,267,000 |  | 1,267,000 |  |

1,384,982 |  | 1,398,307 |  |

CURRENT ASSETS

Debtors | 6 | 15,857 |  | 7,327 |  |

Cash at bank | 574,885 |  | 446,244 |  |

590,742 |  | 453,571 |  |

CREDITORS

Amounts falling due within one year | 7 | 58,803 |  | 55,161 |  |

NET CURRENT ASSETS | 531,939 |  | 398,410 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,916,921 |  | 1,796,717 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (10,683 | ) |

PROVISIONS FOR LIABILITIES | 10 | (175,329 | ) | (175,385 | ) |

ACCRUALS AND DEFERRED INCOME | (22,930 | ) | (27,540 | ) |

NET ASSETS | 1,718,662 |  | 1,583,109 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 300 |  | 300 |  |

Retained earnings | 1,718,362 |  | 1,582,809 |  |

SHAREHOLDERS' FUNDS | 1,718,662 |  | 1,583,109 |  |

SANDFIELD DAY NURSERY LIMITED (REGISTERED NUMBER: 04438698)

STATEMENT OF FINANCIAL POSITION - continued

31 MAY 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 January 2026 and were signed on its behalf by:

N Begum - Director

SANDFIELD DAY NURSERY LIMITED (REGISTERED NUMBER: 04438698)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Sandfield Day Nursery 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents nursery fees invoiced and other related income. The activities of the company are exempt from VAT.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Government grants

| Government grants received in respect of revenue funding are credited to the profit and loss account in the period in which they are received. Grants received in respect of the capital construction of the freehold property are treated as deferred liabilities and credited to the profit and loss account at the same rate as the freehold is depreciated, namely 4% per annum. Grants received to fund capital equipment costs are also treated as deferred liabilities and amortised to the profit and loss account at the same rate as the depreciation on the asset so funded.

SANDFIELD DAY NURSERY LIMITED (REGISTERED NUMBER: 04438698)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 16 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024 | 356,423 |  | 78,034 |  | 5,773 |  | 440,230 |  |

| Additions | - |  | 882 |  | 280 |  | 1,162 |  |

| At 31 May 2025 | 356,423 |  | 78,916 |  | 6,053 |  | 441,392 |  |

| DEPRECIATION

| At 1 June 2024 | 229,858 |  | 75,118 |  | 3,947 |  | 308,923 |  |

| Charge for year | 13,100 |  | 878 |  | 509 |  | 14,487 |  |

| At 31 May 2025 | 242,958 |  | 75,996 |  | 4,456 |  | 323,410 |  |

| NET BOOK VALUE

| At 31 May 2025 | 113,465 |  | 2,920 |  | 1,597 |  | 117,982 |  |

| At 31 May 2024 | 126,565 |  | 2,916 |  | 1,826 |  | 131,307 |  |

| Included in cost of land and buildings is freehold land of £ 30,000 (2024 - £ 30,000 ) which is not depreciated.

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024

| and 31 May 2025 | 1,267,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 1,267,000 |  |

| At 31 May 2024 | 1,267,000 |  |

| Fair value at 31 May 2025 is represented by:

£ |

| Valuation in 2024 | 696,798 |  |

| Cost | 570,202 |  |

1,267,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,200 |  | 2,228 |  |

| Other debtors | 13,657 |  | 5,099 |  |

15,857 |  | 7,327 |  |

SANDFIELD DAY NURSERY LIMITED (REGISTERED NUMBER: 04438698)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 9,946 |  |

| Taxation and social security | 49,359 |  | 38,200 |  |

| Other creditors | 9,444 |  | 7,015 |  |

58,803 |  | 55,161 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 10,683 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 20,629 |  |

| The bank loan and overdraft are secured by a mortgage over the freehold property and the general assets and undertaking of the company.

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 175,329 |  | 175,385 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 175,385 |  |

| Provided during year | (56 | ) |

| Balance at 31 May 2025 | 175,329 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 300 | Ordinary | £1 | 300 |  | 300 |  |

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

SANDFIELD DAY NURSERY LIMITED

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 Sandfield Day Nursery Limited for the year ended 31 May 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Sandfield Day Nursery Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sandfield Day Nursery Limited and state those matters that we have agreed to state to the Board of Directors of Sandfield Day Nursery Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sandfield Day Nursery Limited 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 Sandfield Day Nursery Limited. You consider that Sandfield Day Nursery Limited 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 Sandfield Day Nursery Limited. 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.

David Rice Associates Ltd

Chartered Certified Accountants

4 Wellington Circus

Nottingham

Nottinghamshire

NG1 5AL

21 January 2026