NEW BRIGHTON DAY NURSERY C.I.C.

Company Registration Number:
08514894 (England and Wales)

Unaudited statutory accounts for the year ended 31 August 2025

Period of accounts

Start date: 1 September 2024

End date: 31 August 2025

NEW BRIGHTON DAY NURSERY C.I.C.

Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

NEW BRIGHTON DAY NURSERY C.I.C.

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Principal activities of the company

nursery services



Directors

The directors shown below have held office during the whole of the period from
1 September 2024 to 31 August 2025

JAMIE ROY
LOUISE ROY


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
27 May 2026

And signed on behalf of the board by:
Name: JAMIE ROY
Status: Director

NEW BRIGHTON DAY NURSERY C.I.C.

Profit And Loss Account

for the Period Ended 31 August 2025

2025 2024


£

£
Turnover: 1,591,564 1,291,741
Cost of sales: ( 922,046 ) ( 815,890 )
Gross profit(or loss): 669,518 475,851
Distribution costs: ( 669 ) 0
Administrative expenses: ( 439,433 ) ( 391,213 )
Other operating income: 1,810 0
Operating profit(or loss): 231,226 84,638
Interest receivable and similar income: 1,471 1,297
Interest payable and similar charges: ( 4,136 ) ( 4,266 )
Profit(or loss) before tax: 228,561 81,669
Tax: ( 54,176 ) ( 15,480 )
Profit(or loss) for the financial year: 174,385 66,189

NEW BRIGHTON DAY NURSERY C.I.C.

Balance sheet

As at 31 August 2025

Notes 2025 2024


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 7,016 7,296
Tangible assets: 4 132,971 122,147
Investments:   0 0
Total fixed assets: 139,987 129,443
Current assets
Stocks: 5 1,400 1,700
Debtors: 6 80,468 71,253
Cash at bank and in hand: 213,864 133,807
Investments:   0 0
Total current assets: 295,732 206,760
Prepayments and accrued income: 2,235 516
Creditors: amounts falling due within one year: 7 ( 122,808 ) ( 87,968 )
Net current assets (liabilities): 175,159 119,308
Total assets less current liabilities: 315,146 248,751
Creditors: amounts falling due after more than one year: 8 ( 47,248 ) ( 60,580 )
Provision for liabilities: ( 9,627 ) ( 10,334 )
Accruals and deferred income: ( 12,116 ) ( 67,477 )
Total net assets (liabilities): 246,155 110,360
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 246,055 110,260
Total Shareholders' funds: 246,155 110,360

The notes form part of these financial statements

NEW BRIGHTON DAY NURSERY C.I.C.

Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 27 May 2026
and signed on behalf of the board by:

Name: JAMIE ROY
Status: Director

The notes form part of these financial statements

NEW BRIGHTON DAY NURSERY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

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

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Improvements to property - in accordance with the property Plant and machinery - 20% on cost Motor vehicles - 20% on cost Computer equipment - 20% on cost

    Other accounting policies

    Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 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.

NEW BRIGHTON DAY NURSERY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 53 46

NEW BRIGHTON DAY NURSERY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 September 2024 15,466 15,466
Additions 3,512 3,512
Disposals
Revaluations
Transfers
At 31 August 2025 18,978 18,978
Amortisation
At 1 September 2024 8,170 8,170
Charge for year 3,792 3,792
On disposals
Other adjustments
At 31 August 2025 11,962 11,962
Net book value
At 31 August 2025 7,016 7,016
At 31 August 2024 7,296 7,296

NEW BRIGHTON DAY NURSERY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 September 2024 107,996 99,627 34,758 85,650 328,031
Additions 20,994 45,384 4,973 71,351
Disposals
Revaluations
Transfers
At 31 August 2025 128,990 145,011 39,731 85,650 399,382
Depreciation
At 1 September 2024 40,240 82,166 25,852 57,626 205,884
Charge for year 6,449 29,002 7,946 17,130 60,527
On disposals
Other adjustments
At 31 August 2025 46,689 111,168 33,798 74,756 266,411
Net book value
At 31 August 2025 82,301 33,843 5,933 10,894 132,971
At 31 August 2024 67,756 17,461 8,906 28,024 122,147

NEW BRIGHTON DAY NURSERY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Stocks

2025 2024
£ £
Stocks 1,400 1,700
Total 1,400 1,700

NEW BRIGHTON DAY NURSERY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2025

6. Debtors

2025 2024
£ £
Trade debtors 3,916 6,549
Other debtors 76,552 64,704
Total 80,468 71,253

NEW BRIGHTON DAY NURSERY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2025

7. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 10,000 10,000
Amounts due under finance leases and hire purchase contracts 8,484 8,484
Trade creditors 9,885 13,174
Taxation and social security 81,627 44,602
Other creditors 12,812 11,708
Total 122,808 87,968

NEW BRIGHTON DAY NURSERY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2025

8. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Bank loans and overdrafts 19,209 24,935
Amounts due under finance leases and hire purchase contracts 28,039 35,645
Other creditors 0 0
Total 47,248 60,580

NEW BRIGHTON DAY NURSERY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2025

9. Loans to directors

Name of director receiving advance or credit: JAMIE ROY
Description of the transaction:
Advances
£
Balance at 31 August 2024 26,588
Advances or credits made: 23,854
Advances or credits repaid: 19,295
Balance at 31 August 2025 31,147

Name of director receiving advance or credit: LOUISE ROY
Description of the transaction:
Advances
£
Balance at 31 August 2024 26,588
Advances or credits made: 21,855
Advances or credits repaid: 19,295
Balance at 31 August 2025 29,148

COMMUNITY INTEREST ANNUAL REPORT

NEW BRIGHTON DAY NURSERY C.I.C.

Company Number: 08514894 (England and Wales)

Year Ending: 31 August 2025

Company activities and impact

Overall, the company’s activities remain focused on providing high quality early years care and education for children aged 0–5 years old. We currently operate across 6 rooms focused on provision for babies, toddlers and pre-school children and support over 200 children and families, with approximately 60 children transitioning to school each year. We place significant value on the quality, stability and development of our staff team, as we believe this directly impacts outcomes for children and families. During the year the team grew to approximately 45 employees and includes qualified teachers, Early Years Teachers, Level 6 practitioners, Level 5 practitioners, Level 3 practitioners, Forest School Practitioners, apprentices and support staff. We continue to maintain a highly qualified and stable workforce with strong retention levels and have received recognition and awards for practice at both local and national level. NBDN has continued to invest heavily in staff development and quality improvement. We have our own internal training and quality team which is developing a personalised training programme for all child-focused staff to strengthen quality of delivery, support staff progression and improve the tracking of children’s learning and development. Alongside this we continue to bring in external expertise and specialist providers including yoga, music and movement, sensory provision, sports and behaviour management support. During the year we also strengthened our support for children with additional needs and emotional regulation difficulties, recognising the significant increase in low-level SEN and behavioural support requirements post-Covid. We recruited a dedicated SEN specialist role operating outside of standard staffing ratios to work alongside our training and quality lead. This role supports staff with emotional regulation approaches, behaviour management and early intervention strategies to prevent escalation of difficulties and improve outcomes for children. The role also supports parents and families directly by helping connect strategies and activities used within the nursery to activities that can continue at home, improving consistency and strengthening family support networks. In addition, our sensory room and sensory-based provision have increasingly been used to support children and families with additional needs, including opportunities for families outside normal nursery sessions to access sensory experiences, connection opportunities and supportive activities in a safe and regulated environment. Alongside our core focus on delivering high quality daily care, education and experiences for children and families, we made significant progress during the year in strengthening our long-term infrastructure, curriculum and future development potential. In terms of infrastructure and capacity, we built a new log cabin classroom (40sqm) alongside new grassed outdoor areas, planting and an allotment space. While the additional classroom does increase flexibility and future capacity, the main benefit has been the enhanced use of existing spaces and the ability to offer smaller group sessions, breakout activities and enriched curriculum experiences. The classroom has been equipped to provide enhanced opportunities for role play, art, music, reading, sensory exploration and small world learning, with a dedicated classroom manager able to create focused activities and learning experiences throughout the week. The space is also used for parent sessions, meetings, family events and wider community engagement activities including our Christmas grotto and annual art exhibition. The new build project was completed using local materials and suppliers where possible and delivered in a highly cost-effective way. This enabled us to maximise the impact of capital grant funding and invest more heavily into internal resources, furniture and curriculum experiences, delivering a significantly enhanced learning environment for children and families. During the year we also dedicated a full staff development day to reviewing and strengthening our ethos and curriculum approach. This process involved the whole team to ensure ownership, consistency and long-term sustainability across the nursery. We also brought in former Ofsted consultants to support quality development, compliance and strategic direction. The resulting curriculum and ethos work focused heavily on the quality of the child’s experience, individual learning opportunities and relationship-based practice. Key curriculum areas included nature and the natural world, sensory exploration, art and science, music, wellbeing and relationships, reading/storytelling and mathematics. Draft versions were shared with parents and professionals before finalisation to ensure broader consultation and involvement. Following this work, investment and training decisions throughout the year were targeted to strengthen delivery across all rooms and age groups. We also increased our focus on parent engagement and introduced new approaches to sharing children’s learning, celebrating smaller achievements and recognising individual “wow” moments and progress. Throughout the year we continued to provide large-scale nursery and family engagement events designed to strengthen relationships, inclusion and community connection. This included our Christmas grotto event across three evenings involving Santa, donkeys, storytelling, music, crafts, refreshments and a full nursery garden light display. During the summer we also held a nursery-wide art exhibition and garden party where families could explore children’s work, access the full nursery environment and participate in shared activities and celebrations. During the year we also continued to develop our relationships, knowledge and impact across the wider early years sector. This included seeking expert guidance in the areas of IT, business development, early years consultancy and innovation through attendance at conferences, workshops and sector events. Through this work we identified opportunities to explore the future use of AI and technology within early years education as both a staff training and learning support tool. This includes improving staff development, enhancing assessment and learning systems, reducing administrative pressures and strengthening communication with families. International and national visits and consultancy input supported this development work. This included learning from approaches connected to the Reggio Emilia philosophy in Italy, alongside consultation with specialists in AI innovation, business systems and training development. These relationships have helped identify opportunities for future sector-wide collaboration, innovation and development within early years education and training. Overall, alongside continuing to deliver high quality daily care, education and support for children and families, the company has continued to reinvest heavily into staff development, infrastructure, inclusion, innovation and long-term community benefit. The company remains committed not only to improving outcomes within its own setting, but also to contributing positively to the wider early years sector through collaboration, training, inspiration and sharing of good practice.

Consultation with stakeholders

Please indicate who the company’s stakeholders are: Our core stakeholders are the children who come into our care. We take responsibility to provide exceptional early years opportunities to enhance their development, life experiences, learning and care. By extension, a second core stakeholder group is the parents and extended family of the children in our care. They place trust and funds to us with the aim of ensuring their children is in the best environment possible surrounded by skilled caring staff whilst they are at work. Our staff and employee’s we support not only through wages and employment but with excellent working environment and wide-ranging resources for them to deliver a role that they have passion for. We also support with training, professional development opportunities, wellbeing schemes and initiatives from teambuilding events to Christmas bonus. Local community and local schools’ benefit from children who move on to primary school with a high level of school readiness. We collaborate closely with local schools and have developed our own rigorous school readiness programme and assessment to ensure the children leaving s have the best chance of success and we pass all relevant information to new education providers. Wider local community and local authority benefits as a stakeholder in a local early year’s provision that provides high quality staff, consistently high standards and initiatives that keep competitors having to deliver whilst providing parents with options. We also work in partnership and where needed to support local authority Early Years Department, the Family and SEND team and early years business team. At an even wider level Ofsted and National Government are stakeholders via the funding provided to parents for places and guidance provided in terms of the EYFS framework and standards. Other stakeholders who are responsible for reputation and business sustainability include the Directors and management teams. Please indicate how the stakeholders have been consulted: We have used a variety of methods and technology to consult with stakeholder groups this has included: Surveys and feedback forms via surveymonkey and Famly app. We also designed our own internal feedback form for parents evening. The feedback over the year was exceptional with the highest percentage of top marks across more categories than ever before. Our surveys also allowed for free comments or new ideas / menus to assess. We used our staff development and training day for intensive consultation and group work with our staff team – this focused on our curriculum and ethos. We then communicated our findings with parents for any further comment or feedback. Staff are also consulted routinely via team and room meetings alongside personal staff well-being reviews. We have an open-door policy for staff and parents in relation to any concerns or questions. Children are routinely involved in feedback also via observation, conversations or sometimes games as they direct activities according to interests, resources based on interaction or influencing menus through games and tasting sessions. In summary we use a range of direct and indirect consultation methods, alongside some formal or informal – giving us qualitative and quantitative data to reflect on and track. We also harness new technology where possible for more direct feedback, comments or survey tools. What action, if any, has the company taken in response to feedback from its consultations? If there has been no consultation, this should be made clear. As discussed, we are continually engaging and listening to various stakeholder groups in different ways sometimes making minor tweaks and sometimes ensuring they feel ownership of changes. The review and finalisation of curriculum and ethos was a classic example of involving all key stakeholder groups to both contribute or reflect prior to anything being finalised. The conclusion was a group effort that encompassed a wide variety of perspectives and ideas. Our use and programme with the new classroom were also consulted on and refined according to staff and parent feedback and needs/ priorities. The development of training and use of AI has continued to reflect the feedback and needs or key groups who will use and benefit. Each event and at every parents evening we continue to get feedback regarding parental and child benefits. At a more simple but subtle level we post daily about the activities and experiences of the children and every post allows for comments or suggestions that are always reflected on by individual staff or room teams.

Directors' remuneration

The total value of Directors' Remuneration is £192,461

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
27 May 2026

And signed on behalf of the board by:
Name: JAMIE ROY
Status: Director