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Registered number: 15709235 EPSOM DOWNS DAY NURSERY LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 AUGUST 2025
EPSOM DOWNS DAY NURSERY LIMITED REGISTERED NUMBER: 15709235 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 15,281 |
Cash at bank and in hand | 5 | 32,598 |
|  | 47,879 |
Creditors: amounts falling due within one year | 6 | (35,894) |
Net current assets |  |  | 11,985
Total assets less current liabilities |  |  | 11,985
Net assets |  |  | 11,985
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | 11,885
|  |  | 11,985
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
W J Hill
Director
Date: 6 February 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
EPSOM DOWNS DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
1. | General information
Epsom Downs Day Nursery Limited is a private company limited by shares. It is incorporated in England and Wales. Its registered number is 15709235 and registered office address is C/O Reigate School Pendleton Road, Surrey, Reigate, United Kingdom, RH2 7NT. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Greensand Multi Academy Trust as at 31 August 2025 and these financial statements may be obtained from Companies House.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 2
EPSOM DOWNS DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 4.
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 8,521
| Amounts owed by group undertakings | 2,550
| Other debtors | 1,090
| Prepayments and accrued income | 3,120
|  | 15,281
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EPSOM DOWNS DAY NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 4.Debtors (continued)
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 32,598
|  | 32,598
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 1,712
| Other creditors | 1,268
| Accruals and deferred income | 32,914
|  | 35,894
7. | Controlling party
The ultimate parent company is Greensand Multi Academy Trust, a charitable company limited by guarantee, incorporated in England and Wales. The parent company's registered office is Pendleton Road, Reigate, Surrey, RH2 7NT.
8. | Auditors' information
The auditors' report on the financial statements for the period ended 31 August 2025 was unqualified. The audit report was signed on 6 February 2026 by Mark Dickinson FCA (Senior statutory auditor) on behalf of Shaw Gibbs (Audit) Limited.
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