Company registration number 07925966 (England and Wales)
STRAWBERRY FIELDS NURSERY SCHOOL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
STRAWBERRY FIELDS NURSERY SCHOOL LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 8
STRAWBERRY FIELDS NURSERY SCHOOL LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Intangible assets
4
12,882
14,586
Property and equipment
5
22,913
30,321
Investments
6
1,208,882
1,126,866
1,244,677
1,171,773
Current assets
Trade and other receivables
7
284,122
57,764
Cash and cash equivalents
1,902,597
1,618,335
2,186,719
1,676,099
Current liabilities
8
(977,667)
(989,103)
Net current assets
1,209,052
686,996
Total assets less current liabilities
2,453,729
1,858,769
Provisions for liabilities
(54,591)
(33,120)
Net assets
2,399,138
1,825,649
Equity
Called up share capital
10
1,002
1,002
Retained earnings
2,398,136
1,824,647
Total equity
2,399,138
1,825,649
STRAWBERRY FIELDS NURSERY SCHOOL LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 February 2026 and are signed on its behalf by:
Mrs M Turner
Director
Company registration number 07925966 (England and Wales)
STRAWBERRY FIELDS NURSERY SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Strawberry Fields Nursery School Limited is a private company limited by shares incorporated in England and Wales. The registered office is Nottinghill Community Church, Kensington Park Road, London, W11 2ES.

1.1
Accounting convention

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, modified to include the revaluation of stock market investments at fair value. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue is recognised for each terms fees and disbursements as accrued and due for the year. Fees paid in advance for subsequent years and deposits held are deferred to the balance sheet.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation 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:

Software
20% on straight line basis

Further development costs in the constructing of the app will be needed in the future but costs to date are being amortized over five years.

1.4
Property and equipment

Property and equipment 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:

Leasehold improvements
25% on cost from 1 September 2022
Fixtures, fittings & equipment
20% on cost
Computer equipment
50% on cost
Motor vehicles
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

STRAWBERRY FIELDS NURSERY SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies (Continued)
- 4 -
1.5
Non-current investments

Listed invetments are initially measured at transaction price including transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in other comprehensive income except to the extent that a gain reverses a loss previously recognised in profit or loss, or a loss exceeds the accumulated gains recognised in equity; such gains and loss are recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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 income statement 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.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

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

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. A defined contribution benefit scheme commenced on 1 September 2017.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

STRAWBERRY FIELDS NURSERY SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies (Continued)
- 5 -
1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.12

Strawberry Fields Nursery School Development and Parents Account

Various fundraising activities are held to raise funds for future school development and charitable causes. Gifts are also received for the benefit of the school. These monies are held in separate school bank accounts. These are not recognised as income but deferred to the balance sheet until the corresponding expenditure is made.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
14
14
STRAWBERRY FIELDS NURSERY SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
4
Intangible fixed assets
Other
£
Cost
At 1 September 2024
36,468
Additions
6,987
At 31 August 2025
43,455
Amortisation and impairment
At 1 September 2024
21,882
Amortisation charged for the year
8,691
At 31 August 2025
30,573
Carrying amount
At 31 August 2025
12,882
At 31 August 2024
14,586
5
Property and equipment
Leasehold improvements
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 September 2024
48,694
46,668
49,688
27,670
172,720
Additions
-
0
-
0
3,526
-
0
3,526
At 31 August 2025
48,694
46,668
53,214
27,670
176,246
Depreciation and impairment
At 1 September 2024
24,348
39,541
52,224
26,286
142,399
Depreciation charged in the year
12,173
934
(2,519)
346
10,934
At 31 August 2025
36,521
40,475
49,705
26,632
153,333
Carrying amount
At 31 August 2025
12,173
6,193
3,509
1,038
22,913
At 31 August 2024
24,346
7,127
(2,536)
1,384
30,321
6
Fixed asset investments
2025
2024
£
£
Other investments other than loans
1,208,882
1,126,866
STRAWBERRY FIELDS NURSERY SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
6
Fixed asset investments (Continued)
- 7 -
Movements in non-current investments
Investments
£
Cost or valuation
At 1 September 2024
1,126,866
Valuation changes
82,016
At 31 August 2025
1,208,882
Carrying amount
At 31 August 2025
1,208,882
At 31 August 2024
1,126,866
7
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
449
11,314
Other receivables
283,673
46,450
284,122
57,764
8
Current liabilities
2025
2024
£
£
Fees in advance and deposits held
600,081
642,583
Other taxation and social security
305,777
296,576
Other payables
71,809
49,944
977,667
989,103
9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
2,732
1,765
Investments
51,859
31,355
54,591
33,120
STRAWBERRY FIELDS NURSERY SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
9
Deferred taxation (Continued)
- 8 -
2025
Movements in the year:
£
Liability at 1 September 2024
33,120
Charge to profit or loss
21,471
Liability at 31 August 2025
54,591
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' £1 Shares of £1 each
1,000
1,000
1,000
1,000
Ordinary 'B' £1 Shares of £1 each
1
1
1
1
Ordinary 'C' £1 Shares of £1 each
1
1
1
1
1,002
1,002
1,002
1,002
11
Related party transactions

There is a loan due from the director's daughter of £223,000 (2024: £nil). The loan will be repaid by 31 March 2026. There were no other related party transactions in the year (2024: none).

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