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Registered Number: 11785716
England and Wales
SOWING AND GROWING NURSERY AND PRESCHOOL LTD
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 March 2026

Sowing and Growing Nursery and Preschool Ltd Contents Page For the Period 01 January 2025 to 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Sowing and Growing Nursery and Preschool Ltd Accountants' Report For the Period 01 January 2025 to 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Sowing and Growing Nursery and Preschool Ltd for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sowing and Growing Nursery and Preschool Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Sowing and Growing Nursery and Preschool Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Sowing and Growing Nursery and Preschool Ltd and state those matters that we have agreed to state to the Board of Directors of Sowing and Growing Nursery and Preschool Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sowing and Growing Nursery and Preschool Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Sowing and Growing Nursery and Preschool Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Sowing and Growing Nursery and Preschool Ltd . You consider that Sowing and Growing Nursery and Preschool Ltd 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 Sowing and Growing Nursery and Preschool Ltd . 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 accounts for the year ended 31 March 2026 .................................................... Chawton Hector 2 Maules Gardens Bristol BS34 8AN 02 June 2026 1

Sowing and Growing Nursery and Preschool Ltd Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 24,358 |  | 32,737
|  | 24,358 |  | 32,737
Current assets |  |  |
Debtors |  | 5,996 |  | 7,425
Cash at bank and in hand |  | 410,175 |  | 156,616
|  | 416,171 |  | 164,041
Creditors: amount falling due within one year |  | (235,926) |  | (96,926)
Net current assets |  | 180,245 |  | 67,115
Total assets less current liabilities |  | 204,603 |  | 99,852
Creditors: amount falling due after more than one year |  | (23,196) |  | (30,455)
Net assets |  | 181,407 |  | 69,397
Capital and reserves |  |  |
Called up share capital |  | 120 |  | 120
Profit and loss account |  | 181,287 |  | 69,277
Shareholders' funds |  | 181,407 |  | 69,397
For the period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 02 June 2026 and were signed on its behalf by:
------------------------------- Jordan Ignatius Director
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Sowing and Growing Nursery and Preschool Ltd Notes to the Abridged Financial Statements For the Period 01 January 2025 to 31 March 2026
General Information Sowing and Growing Nursery and Preschool Ltd is a private company, limited by shares, registered in England and Wales, registration number 11785716, registration address 167-169 Great Portland Street, London, W1W 5PF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 33% Reducing Balance
2. | Average number of employees Average number of employees during the period was 22 (2024 : 21).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 59,854 |  | 11,341 |  | 71,195
Additions | 766 |  | - |  | 766
Disposals | - |  | - |  | -
At 31 March 2026 | 60,620 |  | 11,341 |  | 71,961
Depreciation
At 01 January 2025 | 32,084 |  | 6,374 |  | 38,458
Charge for period | 7,096 |  | 2,049 |  | 9,145
On disposals | - |  | - |  | -
At 31 March 2026 | 39,180 |  | 8,423 |  | 47,603
Net book values
Closing balance as at 31 March 2026 | 21,440 |  | 2,918 |  | 24,358
Opening balance as at 01 January 2025 | 27,770 |  | 4,967 |  | 32,737
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