REGISTERED NUMBER: 08795263 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SUNFLOWER STALYBRIDGE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs K E Sagar

SECRETARY:

REGISTERED OFFICE:

Sunflower Day Nursery

High Street

Stalybridge

Cheshire

SK15 1SB

REGISTERED NUMBER:

08795263 (England and Wales)

ACCOUNTANTS:

Moss and Williamson Limited

Chartered Accountants

11 Stamford Street

Stalybridge

Cheshire

SK15 1JP

FIXED ASSETS

Tangible assets

4

184

1,416

CURRENT ASSETS

Debtors

5

145,122

133,841

Cash at bank and in hand

25,349

8,307

170,471

142,148

CREDITORS

Amounts falling due within one year

6

105,214

79,424

NET CURRENT ASSETS

65,257

62,724

TOTAL ASSETS LESS CURRENT LIABILITIES

65,441

64,140

CREDITORS

Amounts falling due after more than one year

7

24,498

40,544

NET ASSETS

40,943

23,596

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

40,843

23,496

40,943

23,596

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 director acknowledges her 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 director and authorised for issue on 29 May 2026 and were signed by:

Mrs K E Sagar - Director

1.	STATUTORY INFORMATION

Sunflower Stalybridge 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

Income 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 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

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 27 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

11,157

DEPRECIATION

At 1 September 2024

9,741

Charge for year

1,232

At 31 August 2025

10,973

NET BOOK VALUE

At 31 August 2025

184

At 31 August 2024

1,416

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

3,358

7,140

Other debtors

141,764

126,701

145,122

133,841

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

16,652

19,615

Taxation and social security

12,444

4,068

Other creditors

76,118

55,741

105,214

79,424

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

24,498

40,544

8.	RELATED PARTY DISCLOSURES

During the year, the company paid rents to Sunflower CC Property Management Limited of £30,000 and consultancy fees to Elaine Sagar Ltd of £26,008.

At the financial year end, the company was owed £27,929 by Mrs K E Sagar (2024- £27,929) and £1,254 by Elaine Sagar Ltd (2024 - £1,254).

At the financial year end the company owed The Sunflower Children's Centre Limited £53,013 (2024 - £53,013).

At the financial year end, the company was owed £81,757 by JHS Childcare Ltd (formally Future Beginnings Ltd), a company in which Mrs K E Sagar has a 20% holding. This company ceased to trade post year end.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs K E Sagar.