Chestnut Tree Day Nursery (2004) Ltd

	Page
Accountants' Report	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Chestnut Tree Day Nursery (2004) Ltd for the year ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Chestnut Tree Day Nursery (2004) Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Chestnut Tree Day Nursery (2004) Ltd , as a body, in accordance with the terms of our engagement letter dated 19 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of Chestnut Tree Day Nursery (2004) Ltd and state those matters that we have agreed to state to the director of Chestnut Tree Day Nursery (2004) Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chestnut Tree Day Nursery (2004) Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Chestnut Tree Day Nursery (2004) 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 or loss of Chestnut Tree Day Nursery (2004) Ltd . You consider that Chestnut Tree Day Nursery (2004) 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 Chestnut Tree Day Nursery (2004) 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 financial statements.

11 December 2025

C K R

Chartered Certified Accountants

C K R House

70 East Hill

Dartford

Kent

DA1 1RZ

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Chestnut Tree Day Nursery (2004) Ltd

Abridged Balance Sheet

As At 31 October 2025

Abridged Balance Sheet

Registered number: 05268175

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		9,051		7,779

			9,051		7,779
CURRENT ASSETS
Debtors		9,710		24,017
Cash at bank and in hand		123,339		40,797

		133,049		64,814
Creditors: Amounts Falling Due Within One Year		(101,969 )		(97,141 )

NET CURRENT ASSETS (LIABILITIES)			31,080		(32,327 )

TOTAL ASSETS LESS CURRENT LIABILITIES			40,131		(24,548 )

Creditors: Amounts Falling Due After More Than One Year			-		(5,833 )

NET ASSETS/(LIABILITIES)			40,131		(30,381 )

CAPITAL AND RESERVES
Called up share capital	6		1,000		1,000
Profit and Loss Account			39,131		(31,381 )

SHAREHOLDERS' FUNDS			40,131		(30,381)

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Chestnut Tree Day Nursery (2004) Ltd

Abridged Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 his 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Anthony Jones

Director

11 December 2025

The notes on pages 4 to 6 form part of these financial statements.

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Chestnut Tree Day Nursery (2004) Ltd

Notes to the Abridged Financial Statements

For The Year Ended 31 October 2025

Notes to the Abridged Financial Statements

1. General Information

Chestnut Tree Day Nursery (2004) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05268175 . The registered office is CKR House, 70 East Hill, Dartford, DA1 1RZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents income earned from the provision of childcare and early years education services for children aged 3 months to 5 years.

Revenue is recognised as services are delivered, in line with the period of attendance agreed with parents or guardians. Fees are typically invoiced in advance and recognised on a straight-line basis over the period of care provided. Any income received in advance for future periods is deferred and recognised when the related services are rendered.

Turnover also includes income from government funding schemes, such as the Early Years Free Entitlement (e.g., 15 and 30 hours funded childcare) These amounts are recognised in the period in which the funded hours are delivered, provided all eligibility criteria have been met.

In addition, the company accepts childcare vouchers and tax-free childcare payments as part of its fee arrangements. These are treated as cash equivalents and recognised as revenue when the related childcare services are provided.

The company does not engage in the sale of goods; therefore, turnover relates solely to the rendering of childcare and educational services. There have been no significant changes in the basis of turnover recognition during the year.

2.3. 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:

Leasehold	15% reducing balance basis
Fixtures & Fittings	20% reducing balance basis
Computer Equipment	20% reducing balance basis

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Chestnut Tree Day Nursery (2004) Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Government Assistance

The company receives income from government funding schemes, including the Early Years Free Entitlement such as 15 and 30 hours funded childcare. These amounts are recognised in the period in which the funded hours are delivered, provided all eligibility criteria have been met.

In addition, the company accepts childcare vouchers and tax-free childcare payments as part of its fee arrangements. These are treated as cash equivalents and recognised as income when the related childcare services are provided. Childcare vouchers are not considered government grants but are included within turnover as they represent payment for services rendered.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2024: 19)

4. Interest Payable and Similar Charges

	2025	2024
	£	£
Bank loans and overdrafts	281	533

5. Tangible Assets

	Total
	£
Cost
As at 1 November 2024	69,074
Additions	3,428
Disposals	(1,149 )

As at 31 October 2025	71,353

Depreciation
As at 1 November 2024	61,295
Provided during the period	2,033
Disposals	(1,026 )

As at 31 October 2025	62,302

Net Book Value
As at 31 October 2025	9,051

As at 1 November 2024	7,779

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
800 Ordinary A shares of £ 1.00 each	800	800
200 Ordinary B shares of £ 1.00 each	200	200

	1,000	1,000

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Chestnut Tree Day Nursery (2004) Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

7. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	8,000	-

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