Sunnybrow Daycare Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07416269 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SUNNYBROW DAYCARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs V J Graveson

Mr P B Graveson

Mr A Graveson

Mrs C Dance

REGISTERED OFFICE:

Elmhurst

Bankfield

Kendal

Cumbria

LA9 5DR

REGISTERED NUMBER:

07416269 (England and Wales)

ACCOUNTANTS:

MBE Accountancy Ltd

Chartered Certified Practice

10 High Street

Windermere

Cumbria

LA231AF

FIXED ASSETS

Intangible assets

4

49,500

58,500

Tangible assets

5

551,015

552,992

600,515

611,492

CURRENT ASSETS

Debtors

6

314,543

27,738

Cash at bank and in hand

62,926

258

377,469

27,996

CREDITORS

Amounts falling due within one year

7

108,827

158,728

NET CURRENT ASSETS/(LIABILITIES)

268,642

(130,732

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

869,157

480,760

CREDITORS

Amounts falling due after more than one
year

8

(735,175

)

(425,363

)

PROVISIONS FOR LIABILITIES

9

(1,575

)

(1,593

)

NET ASSETS

132,407

53,804

CAPITAL AND RESERVES

Called up share capital

8

Retained earnings

132,399

53,796

SHAREHOLDERS' FUNDS

132,407

53,804

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

Mr P B Graveson - Director

1.	STATUTORY INFORMATION

Sunnybrow Daycare 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 15% 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.

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 36 (2024 - 32 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

180,000

AMORTISATION

At 1 September 2024

121,500

Charge for year

9,000

At 31 August 2025

130,500

NET BOOK VALUE

At 31 August 2025

49,500

At 31 August 2024

58,500

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 September 2024

542,728

128,751

671,479

Additions

-

600

At 31 August 2025

542,728

129,351

672,079

DEPRECIATION

At 1 September 2024

-

118,487

Charge for year

-

2,577

At 31 August 2025

-

121,064

NET BOOK VALUE

At 31 August 2025

542,728

8,287

551,015

At 31 August 2024

542,728

10,264

552,992

6.

DEBTORS

31.8.25

31.8.24

£

Amounts falling due within one year:

Trade debtors

6,561

16,157

Amounts owed by associates

25,851

114

Other debtors

7,419

11,467

39,831

27,738

31.8.25

31.8.24

£

Amounts falling due after more than one year:

Other debtors

274,712

-

Aggregate amounts

314,543

27,738

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

23,000

83,052

Trade creditors

937

2,745

Taxation and social security

51,372

41,324

Other creditors

33,518

31,607

108,827

158,728

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Bank loans

555,175

221,363

Other creditors

180,000

204,000

735,175

425,363

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

Deferred tax

1,575

1,593

Deferred

tax

£

Balance at 1 September 2024

1,593

Credit to Income Statement during year

(18

)

Balance at 31 August 2025

1,575

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

Mr P B Graveson and Mrs V J Graveson

Balance outstanding at start of year

(204,275

)

(214,404

)

Amounts advanced

86,380

59,577

Amounts repaid

(66,099

)

(49,448

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(183,994

)

(204,275

)

Mr A Graveson

Balance outstanding at start of year

(560

)

(40

)

Amounts advanced

6,638

-

Amounts repaid

(6,158

)

(520

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(80

)

(560

)

Mrs C Dance

Balance outstanding at start of year

-

Amounts advanced

9,439

-

Amounts repaid

(9,439

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P B Graveson.