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Registered number: 07604983
George Day Nurseries Limited
Unaudited Financial Statements
For The Year Ended 29 April 2025
Veritons
George Day Nurseries Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
George Day Nurseries Limited
Balance Sheet
As At 29 April 2025
Balance Sheet
Registered number: 07604983

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 35,101 |  | 21,706
|  |  | 35,101 |  | 21,706
CURRENT ASSETS
Debtors | 5 | 81,270 |  | 64,815 |
Cash at bank and in hand |  | 55,123 |  | 59,896 |
|  | 136,393 |  | 124,711 |
Creditors: Amounts Falling Due Within One Year | 6 | (106,708 ) |  | (102,848 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 29,685 |  | 21,863
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 64,786 |  | 43,569
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (55,763 ) |  | (42,872 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,775 ) |  | -
NET ASSETS |  |  | 248 |  | 697
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 247 |  | 696
SHAREHOLDERS' FUNDS |  |  | 248 |  | 697

Page 1
Page 2
George Day Nurseries Limited
Balance Sheet (continued)
As At 29 April 2025
For the year ending 29 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Sarah Faktor Director
05/11/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
George Day Nurseries Limited
Notes to the Financial Statements
For The Year Ended 29 April 2025
Notes to the Financial Statements
1. General Information
George Day Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07604983 . The registered office is C/O Veritons , Innovation Centre Medway, Maidstone Road, Chatham , Kent , ME5 9FD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
Accounting standards require the director to consider the appropriateness of the going concern basis when preparing the financial statements. The director confirms that they have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% straight line
Motor Vehicles | 20% straight line
Fixtures & Fittings | 25% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. Such assets and liabilities are not recognised if the timing difference arsies from goodwill or from the initial recognition of other assets and liabilities in a transaction tht affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
George Day Nurseries Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 April 2025
2.6. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 22 (2024: 23)
22 23
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 30 April 2024 | 13,636 | 32,390 | 16,760 | 62,786
Additions | - | 36,495 | - | 36,495
Disposals | - | (32,390 ) | - | (32,390 )
As at 29 April 2025 | 13,636 | 36,495 | 16,760 | 66,891
Depreciation
As at 30 April 2024 | 12,357 | 16,735 | 11,988 | 41,080
Provided during the period | 902 | 7,025 | 1,677 | 9,604
Disposals | - | (18,894 ) | - | (18,894 )
As at 29 April 2025 | 13,259 | 4,866 | 13,665 | 31,790
Net Book Value
As at 29 April 2025 | 377 | 31,629 | 3,095 | 35,101
As at 30 April 2024 | 1,279 | 15,655 | 4,772 | 21,706

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Corporation tax recoverable assets | 9,894 |  | 9,894
Director's loan account | 53,558 |  | 49,660
Amounts owed by other participating interests | 17,818 |  | 5,261
| 81,270 |  | 64,815

Page 4
Page 5
George Day Nurseries Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 April 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,084 |  | 17,703
Bank loans and overdrafts | 10,000 |  | 10,000
Corporation tax | 24,912 |  | 26,949
Other taxes and social security | 3,356 |  | 4,387
Other creditors | 39,838 |  | 29,521
Other loans | 5,648 |  | 5,143
Accruals and deferred income | 17,870 |  | 9,145
| 106,708 |  | 102,848

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 24,445 |  | -
Bank loans | 21,220 |  | 27,126
Other loans over 1 year | 10,098 |  | 15,746
| 55,763 |  | 42,872

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 5,084 |  | 17,703
Later than one year and not later than five years | 24,445 |  | -
| 29,529 |  | 17,703
| 29,529 |  | 17,703

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 45,000 |  | 45,000
Later than one year and not later than five years | 180,000 |  | 180,000
Later than five years | 82,500 |  | 127,500
| 307,500 |  | 352,500

Page 5
Page 6
George Day Nurseries Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 April 2025
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 30 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 29 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Sarah Faktor | 49,659 | 61,617 | 57,718 | - | 53,558

The sum of £23,116 was repaid to the company within nine months of the year end. The above loan is unsecured and repayable on demand. Interest is charged at 2.25%.
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