Company registration number: 07915003
Unaudited financial statements for the year ended 31 August 2025
for
Old Sarum Nursery (company limited by guarantee)
Old Sarum Nursery
(company limited by guarantee)
Company information for the year ended 31 August 2025
Company registration number:
07915003
Directors:
Mr M Earle Mrs E Gold Mrs S Loader Mrs K Waters
Registered office:
Old Sarum Primary School Pheasant Drive Salisbury Wiltshire SP4 6GH
Old Sarum Nursery
(company limited by guarantee)
Contents page for the year ended 31 August 2025
| Page | |
|---|---|
| Directors’ report | 1 |
| Accountants’ report | 2 |
| Income and expenditure account | 3 |
| Balance sheet | 4 |
| Notes to the financial statements | 6 |
| Detailed income and expenditure account | 9 |
Old Sarum Nursery
(company limited by guarantee)
Directors’ report for the year ended 31 August 2025
The directors present their report with the financial statements for the year ended 31 August 2025.
Directors
The directors shown below have held office during the period from 1 September 2024 to the date of this report.
Mr M Earle Mrs E Gold Mrs S Loader Mr I McLennan (resigned 28 May 2025) Mrs N Moss (resigned 5 January 2026) Mrs K Waters
This report has been prepared in accordance with the special provisions for small companies of the Companies Act 2006.
This report was approved by the directors on ............................... and signed on their behalf by:
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Old Sarum Nursery
(company limited by guarantee)
Chartered Accountants’ Report to the Board of Directors for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Old Sarum Nursery for the year ended 31 August 2025 which comprise the Income and expenditure account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW’s regulations and guidance at https://www.icaew.com/regulation.
This report is made solely to the Board of Directors of Old Sarum Nursery, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Old Sarum Nursery and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Old Sarum Nursery and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that Old Sarum Nursery has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and deficit of Old Sarum Nursery. You consider that Old Sarum Nursery is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Old Sarum Nursery. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
J Matthiae & Co Limited
Alveus The Causeway Winterslow Salisbury Wiltshire SP5 1QW United Kingdom
Date:
2
Old Sarum Nursery
(company limited by guarantee)
Income and expenditure account for the year ended 31 August 2025
| Turnover Administrative expenses Deficit for the financial year |
2025 £ 134,758 (169,682) (34,924) |
2024 £ 172,661 (181,822) |
|---|---|---|
| (9,161) |
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Company registration number: 07915003
Old Sarum Nursery
(company limited by guarantee)
Balance sheet as at 31 August 2025
| Note Fixed assets Tangible assets 4 Current assets Cash at bank and in hand Creditors: amounts falling due within one year Net current assets Total assets less current liabilities NET ASSETS Reserves Income and expenditure account TOTAL RESERVES |
£ - |
2025 £ - 137,041 (1,034) |
£ 388 |
2024 £ 388 171,026 (483) |
|---|---|---|---|---|
| 137,041 | 171,026 | |||
| 136,007 | 170,543 | |||
| 136,007 | 170,931 | |||
| 136,007 | 170,931 | |||
| 136,007 | 170,931 | |||
| 136,007 | 170,931 |
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
4
Company registration number: 07915003
Old Sarum Nursery
(company limited by guarantee)
Balance sheet - continued as at 31 August 2025
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the Board of directors and authorised for issue on ............................... and signed on its behalf by:
..............................., Director Date:
5
Old Sarum Nursery
(company limited by guarantee)
Notes to the financial statements for the year ended 31 August 2025
1 Company information
Old Sarum Nursery is a private company registered in England and Wales. Its registered number is 07915003. The company is limited by guarantee. Its registered office is Old Sarum Primary School, Pheasant Drive, Salisbury, Wiltshire, SP4 6GH.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
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 is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixed assets: - Fencing 10% straight line - Equipment 20% straight line - Computer equipment 33.33% straight line
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to income and expenditure in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 7 (2024 - 10).
6
Old Sarum Nursery
(company limited by guarantee)
Notes to the financial statements - continued for the year ended 31 August 2025
4 Tangible fixed assets
| Cost At 1 September 2024 At 31 August 2025 Depreciation At 1 September 2024 Charge for year At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024 |
Fixed assets £ 13,793 |
|---|---|
| 13,793 | |
| 13,405 388 |
|
| 13,793 | |
| - | |
| 388 |
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The detailed income and expenditure account which follows is for information purposes only. It does not form part of the statutory financial statements.
8
Old Sarum Nursery
(company limited by guarantee)
Detailed income and expenditure account for the year ended 31 August 2025
| Turnover Nursery fees Wiltshire Council funding Administrative expenses Rent & utilities Salaries Pensions Free school meal vouchers Telephone Post and stationery Advertising Travelling Resources Insurance Licences & subscriptions Repairs and maintenance Waste disposal Cleaning Training Copier leasing Activities Sundry expenses Provisions Skoolkit Accountancy Legal and professional Donations Staff gifts Depn of fencing Depn of equipment Depn of computer equipment Deficit for the financial year |
£ 12,960 121,798 |
2025 £ 134,758 (169,682) |
£ 22,173 150,488 |
2024 £ 172,661 (181,822) |
|---|---|---|---|---|
| 10,376 135,634 8,265 - 976 1,099 2,115 - 1,411 1,354 402 2,591 497 - 328 507 222 1 2,692 - 500 114 35 175 292 96 - |
5,260 152,515 5,228 1,775 1,023 940 585 113 2,165 1,225 622 454 1,015 584 516 507 1,016 - 4,513 67 450 34 - 25 944 150 96 |
|||
| (34,924) | (9,161) |
This page does not form part of the statutory financial statements.
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