REGISTERED NUMBER: 03912618 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

NESTLEDOWN CHILD CARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs A B Shrieves

C P Shrieves

REGISTERED OFFICE:

1 Farncombe Road

Worthing

West Sussex

BN11 2BE

REGISTERED NUMBER:

03912618 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

8,965

53,328

CURRENT ASSETS

Debtors

5

33,415

34,954

Cash at bank

108,563

81,026

141,978

115,980

CREDITORS

Amounts falling due within one year

6

133,271

112,443

NET CURRENT ASSETS

8,707

3,537

TOTAL ASSETS LESS CURRENT LIABILITIES

17,672

56,865

CREDITORS

Amounts falling due after more than one year

7

-

(10,722

)

PROVISIONS FOR LIABILITIES

(2,038

)

(9,773

)

NET ASSETS

15,634

36,370

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

15,534

36,270

15,634

36,370

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 April 2026 and were signed on its behalf by:

Mrs A B Shrieves - Director

1.	STATUTORY INFORMATION

Nestledown Child Care Ltd 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.

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.

Turnover

Turnover represents sales of services and is recognised at the point the customer is entitled to consideration.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2025 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

78,781

24,243

57,400

-

160,424

Additions

-

2,168

-

4,357

6,525

Disposals

-

-

(57,400

)

-

(57,400

)

At 31 January 2026

78,781

26,411

-

4,357

109,549

DEPRECIATION

At 1 February 2025

78,781

17,368

10,947

-

107,096

Charge for year

-

3,681

-

754

4,435

Eliminated on disposal

-

-

(10,947

)

-

(10,947

)

At 31 January 2026

78,781

21,049

-

754

100,584

NET BOOK VALUE

At 31 January 2026

-

5,362

-

3,603

8,965

At 31 January 2025

-

6,875

46,453

-

53,328

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,432

16,475

Other debtors

37

2,450

Accrued income

17,132

13,651

Prepayments

6,814

2,378

33,415

34,954

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

2,861

Trade creditors

3,113

2,691

Tax

22,672

18,797

Other creditors

10,343

3,463

Directors' loan accounts

199

4,944

Deferred income

95,357

76,175

Accrued expenses

1,587

3,512

133,271

112,443

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

10,722

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, A Shrieves decreased her loan to the company. As at 31 January 2026, the company owed her £11 (2025: £3,430.). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

During the year, C Shrieves decreased his loan to the company. As at 31 January 2026, the company owed him £188 (2025: £1,514.). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs A B Shrieves.

This was by virtue of her 55% holding of the issued share capital.