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Registered number: 12598971
Sheepwash Farm Day Nursery Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Sheepwash Farm Day Nursery Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Sheepwash Farm Day Nursery Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12598971

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,175 |  | 1,109
|  |  | 1,175 |  | 1,109
CURRENT ASSETS
Debtors | 5 | 60,360 |  | 15,425 |
Cash at bank and in hand |  | 228,436 |  | 111,503 |
|  | 288,796 |  | 126,928 |
Creditors: Amounts Falling Due Within One Year | 6 | (70,869 ) |  | (18,214 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 217,927 |  | 108,714
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 219,102 |  | 109,823
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (282 ) |  | (211 )
NET ASSETS |  |  | 218,820 |  | 109,612
CAPITAL AND RESERVES
Called up share capital | 7 |  | 150 |  | 150
Share premium account |  |  | 2,450 |  | 2,450
Profit and Loss Account |  |  | 216,220 |  | 107,012
SHAREHOLDERS' FUNDS |  |  | 218,820 |  | 109,612

Page 1
Page 2
Sheepwash Farm Day Nursery Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs V Gray Director
25 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sheepwash Farm Day Nursery Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Sheepwash Farm Day Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12598971 . The registered office is Sheepwash Farm Fisherwick Road, Whittington, Lichfield, Staffordshire, WS14 9JN.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from the provision of nursery care is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.
Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant & Machinery | 4 years on cost
Computer Equipment | 3 years on cost

2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to the profit or loss on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax. 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.
Deferred tax
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 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.
Page 3
Page 4
Sheepwash Farm Day Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.8. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 22)
22 22
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 September 2024 | 32,438
Additions | 776
As at 31 August 2025 | 33,214
Depreciation
As at 1 September 2024 | 31,329
Provided during the period | 710
As at 31 August 2025 | 32,039
Net Book Value
As at 31 August 2025 | 1,175
As at 1 September 2024 | 1,109

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,141 |  | 4,622
Prepayments and accrued income | 5,133 |  | 5,704
Other debtors | 1,086 |  | -
Corporation tax recoverable assets | - |  | 5,099
Amounts owed by associates | 50,000 |  | -
| 60,360 |  | 15,425

Page 4
Page 5
Sheepwash Farm Day Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 14,702 |  | 10,672
Corporation tax | 36,655 |  | -
Other taxes and social security | 9,615 |  | 4,421
Other creditors | 1,753 |  | -
Accruals and deferred income | 8,144 |  | 3,121
| 70,869 |  | 18,214

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary A shares of £ 1.00 each | 100 |  | 100
50 Ordinary B shares of £ 1.00 each | 50 |  | 50
| 150 |  | 150

8. Related Party Disclosures
At the year end, the company was owed £1,086 (2024 £nil) from a partnership in which Mr F R Gray and Mrs V Gray are partners. Interest at a rate of 3.75% has been levied on the loan and the balance is repayable on demand.
At the year end, the company was owed £50,000 (2024 £nil) from a company in which Mr F R Gray and Mrs V Gray are directors.
Page 5