Company Registration No. 08576589 (England and Wales)
EAST SUSSEX FOREST SCHOOL NURSERY LTD
Unaudited accounts
for the year ended 31 December 2025
EAST SUSSEX FOREST SCHOOL NURSERY LTD
Unaudited accounts
Contents
EAST SUSSEX FOREST SCHOOL NURSERY LTD
Company Information
for the year ended 31 December 2025
Company Number
08576589 (England and Wales)
Registered Office
GRAYS NURSERY ANNEXE
RAILWAY ROAD
NEWHAVEN
BN9 0AS
Accountants
Maxwell-Gumbleton & Co.
1 West Street
Lewes
East Sussex
BN7 2NZ
EAST SUSSEX FOREST SCHOOL NURSERY LTD
Statement of financial position
as at 31 December 2025
Tangible assets
119,500
49,552
Cash at bank and in hand
60,815
259,197
Creditors: amounts falling due within one year
(149,882)
(163,021)
Net current assets
225,637
179,024
Total assets less current liabilities
345,137
228,576
Creditors: amounts falling due after more than one year
(149,677)
(136,026)
Provisions for liabilities
Deferred tax
(14,835)
(1,911)
Called up share capital
100
100
Profit and loss account
180,525
90,539
Shareholders' funds
180,625
90,639
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 September 2026 and were signed on its behalf by
Mrs K L Peach
Director
Company Registration No. 08576589
EAST SUSSEX FOREST SCHOOL NURSERY LTD
Notes to the Accounts
for the year ended 31 December 2025
EAST SUSSEX FOREST SCHOOL NURSERY LTD is a private company, limited by shares, registered in England and Wales, registration number 08576589. The registered office is GRAYS NURSERY ANNEXE, RAILWAY ROAD, NEWHAVEN, BN9 0AS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes and is derived from the provision of nursery day care services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% straight line
Plant & machinery
20% straight line
Fixtures & fittings
25% reducing balance
Computer equipment
25% straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
EAST SUSSEX FOREST SCHOOL NURSERY LTD
Notes to the Accounts
for the year ended 31 December 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Goodwill
At 31 December 2025
10,000
At 31 December 2025
10,000
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
49,131
3,611
49,127
1,323
103,192
Additions
67,878
-
10,480
2,628
80,986
At 31 December 2025
117,009
3,611
59,607
3,951
184,178
At 1 January 2025
7,225
3,611
41,481
1,323
53,640
Charge for the year
5,850
-
4,531
657
11,038
At 31 December 2025
13,075
3,611
46,012
1,980
64,678
At 31 December 2025
103,934
-
13,595
1,971
119,500
At 31 December 2024
41,906
-
7,646
-
49,552
Amounts falling due within one year
Accrued income and prepayments
10,114
12,350
Other debtors
300,925
70,498
Amounts falling due after more than one year
EAST SUSSEX FOREST SCHOOL NURSERY LTD
Notes to the Accounts
for the year ended 31 December 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
32,183
80,153
Taxes and social security
31,364
40,393
Other creditors
82,392
30,667
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
149,677
136,026
9
Deferred taxation
2025
2024
Accelerated capital allowances
14,835
1,911
Provision at start of year
1,911
1,316
Charged to the profit and loss account
12,924
595
Provision at end of year
14,835
1,911
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
11
Operating lease commitments
2025
2024
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
25,000
25,000
Later than one year and not later than five years
100,000
100,000
Later than five years
64,583
89,583
EAST SUSSEX FOREST SCHOOL NURSERY LTD
Notes to the Accounts
for the year ended 31 December 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan charged at the beneficial interest rate 2.25%/3.75%
16,607
8,336
-
24,943
13
Average number of employees
During the year the average number of employees was 32 (2024: 26).