Company registration number 05215279 (England and Wales)
SALLY ANNA'S LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SALLY ANNA'S LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
SALLY ANNA'S LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
640,627
655,852
Current assets
Debtors
5
8,483
2,445
Cash at bank and in hand
349,452
250,933
357,935
253,378
Creditors: amounts falling due within one year
6
(253,982)
(189,916)
Net current assets
103,953
63,462
Total assets less current liabilities
744,580
719,314
Creditors: amounts falling due after more than one year
7
(213,186)
(260,575)
Provisions for liabilities
(23,270)
(23,638)
Net assets
508,124
435,101
Capital and reserves
Called up share capital
2
2
Revaluation reserve
8
153,285
158,344
Profit and loss reserves
354,837
276,755
Total equity
508,124
435,101
SALLY ANNA'S LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 June 2026
Mrs A E Harrison
Director
Company registration number 05215279 (England and Wales)
SALLY ANNA'S LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Sally Anna's Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sally Anna's Day Nursery, Liverpool Road West, Church Lawton, Stoke-On-Trent, Staffordshire, ST7 3DZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents net invoiced childcare services provided.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Equipment and Toys
25% on reducing balance
Fixtures and fittings
25% on reducing balance
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

SALLY ANNA'S LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
22
23
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
20,000
Amortisation and impairment
At 1 January 2025 and 31 December 2025
20,000
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
SALLY ANNA'S LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Tangible fixed assets
Freehold land and buildings
Equipment and Toys
Fixtures and fittings
Total
£
£
£
£
Cost or valuation
At 1 January 2025 and 31 December 2025
825,000
90,961
17,081
933,042
Depreciation and impairment
At 1 January 2025
178,709
81,900
16,580
277,189
Depreciation charged in the year
12,828
2,273
125
15,226
At 31 December 2025
191,537
84,173
16,705
292,415
Carrying amount
At 31 December 2025
633,463
6,788
376
640,627
At 31 December 2024
646,291
9,060
501
655,852

Included in cost or valuation of land and buildings is freehold land of £187,000 (202 4 - £187,000) which is not depreciated.

Freehold land and property was valued on the earnings multiplier basis on 20th December 2007 by Christie & Co.

The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:

Freehold Land and Property
2025
2024
£
£
Cost
572,070
572,070
Accumulated depreciation
(115,516)
(107,815)
Carrying value
456,554
464,255
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
78
134
Other debtors
8,405
2,311
8,483
2,445
SALLY ANNA'S LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
47,122
43,582
Taxation and social security
49,548
42,993
Other creditors
157,312
103,341
253,982
189,916
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
213,186
260,575
Creditors which fall due after five years are payable as follows:
Payable by instalments
-
48,105

The long-term loans are secured by fixed charges over the freehold land and property owned at Liverpool Road, Church Lawton, Stoke-on-Trent. The total secured debt is £260,309 (2024: £3 04,157).

8
Revaluation reserve
2025
2024
£
£
At the beginning of the year
158,344
163,403
Other movements
(5,059)
(5,059)
At the end of the year
153,285
158,344
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