2023-10-01 07762959 2024-09-30 07762959 2023-10-01 2024-09-30 07762959 2023-09-30 07762959 2022-10-01 2023-09-30 07762959 uk-core:WithinOneYear 2023-09-30 07762959 uk-core:WithinOneYear 2024-09-30 07762959 uk-core:AfterOneYear 2023-09-30 07762959 uk-core:AfterOneYear 2024-09-30 07762959 uk-core:ShareCapital 2024-09-30 07762959 uk-core:ShareCapital 2023-09-30 07762959 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 07762959 uk-core:RetainedEarningsAccumulatedLosses 2023-09-30 07762959 uk-bus:Director1 2023-10-01 2024-09-30 07762959 uk-core:NetGoodwill 2023-10-01 2024-09-30 07762959 uk-core:LeaseholdImprovements 2023-10-01 2024-09-30 07762959 uk-core:ComputerEquipment 2023-10-01 2024-09-30 07762959 uk-core:FurnitureFittings 2023-10-01 2024-09-30 07762959 uk-core:Goodwill 2023-09-30 07762959 uk-core:Goodwill 2024-09-30 07762959 uk-core:Goodwill 2023-10-01 2024-09-30 07762959 uk-core:ComputerEquipment 2023-09-30 07762959 uk-core:FurnitureFittings 2023-09-30 07762959 uk-core:LeaseholdImprovements 2023-09-30 07762959 uk-core:LeaseholdImprovements 2024-09-30 07762959 uk-core:FurnitureFittings 2024-09-30 07762959 uk-core:ComputerEquipment 2024-09-30 07762959 uk-core:WithinOneYear 2024-09-30 07762959 uk-core:WithinOneYear 2023-09-30 07762959 uk-core:AfterOneYear uk-core:Secured 2024-09-30 07762959 uk-core:AfterOneYear uk-core:Secured 2023-09-30 iso4217:GBP xbrli:pure 07762959 uk-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 07762959 uk-bus:FRS102 2023-10-01 2024-09-30 07762959 uk-bus:FilletedAccounts 2023-10-01 2024-09-30 07762959 uk-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30
The Apple Tree Private Day Nursery Ltd
Registered Number:07762959
For the year ended 30 September 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 30 September 2024
The Apple Tree Private Day Nursery Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
07762959
As at 30 September 2024
The Apple Tree Private Day Nursery Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Intangible assets
39,600
44,550
2
Property, plant and equipment
91,838
93,313
3
131,438
137,863
Current assets
Trade and other receivables
231
750
4
433
Cash and cash equivalents
11,209
11,959
664
Trade and other payables: amounts falling due within one
year
(55,444)
(90,113)
5
(54,780)
(78,154)
Net current liabilities
Total assets less current liabilities
53,284
83,083
Trade and other payables: amounts falling due after more
than one year
(28,614)
(13,365)
6
39,919
Net assets
54,469
Capital and reserves
Called up share capital
321
321
Retained earnings
39,598
54,148
39,919
54,469
Shareholders' funds
For the year ended 30 September 2024 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 of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Kate Howarth Director
These financial statements were approved and authorised for issue by the Board on 23 May 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 30 September 2024
The Apple Tree Private Day Nursery Ltd
Notes to the Financial Statements
Statutory Information
The Apple Tree Private Day Nursery Ltd is a private limited company, limited by shares, domiciled in England and
Wales, registration number 07762959.
Registered address:
11 Howarth Cross Street
Rochdale
Lancashire
OL16 2PB
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of 20 years.
Intangible assets
Property, plant and equipment
Property, plant and equipment, 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:
Land and Buildings
20% Reducing balance
20% Reducing balance
Computer Equipment
20% Reducing balance
Furniture and Fittings
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 October 2023
99,000
At 30 September 2024
99,000
Amortisation
At 01 October 2023
54,450
4,950
Charge for year
At 30 September 2024
59,400
Net book value
At 30 September 2024
39,600
At 30 September 2023
44,550
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5
For the year ended 30 September 2024
The Apple Tree Private Day Nursery Ltd
Notes to the Financial Statements Continued
3. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Land and
Buildings
£
£
£
£
Cost or
valuation
At 01 October 2023
178,911
9,976
87,350
81,585
5,254
1,157
4,097
-
Additions
At 30 September 2024
81,585
91,447
11,133
184,165
Provision for depreciation and impairment
At 01 October 2023
85,598
6,533
60,278
18,787
Charge for year
6,729
840
5,492
397
At 30 September 2024
92,327
7,373
65,770
19,184
At 30 September 2024
Net book value
62,401
25,677
3,760
91,838
At 30 September 2023
62,798
27,072
3,443
93,313
4. Trade and other receivables
2023
2024
£
£
Other debtors
750
231
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
10,634
13,627
Taxation and social security
66,775
31,122
Other creditors
12,704
10,695
90,113
55,444
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
13,365
28,614
7. Average number of persons employed
During the year the average number of employees was 23 (2023 : 24)
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