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Registered Number: 09029612
England and Wales
Unaudited Financial Statements
for the year ended 30 September 2025
for
ANGEL DAY NURSERY (UK) LIMITED

Angel Day Nursery (UK) Limited Contents Page For the year ended 30 September 2025
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3

Angel Day Nursery (UK) Limited Company Information For the year ended 30 September 2025
Director | Tracey Thompson
Registered Number | 09029612
Registered Office | 16 Keynsham Road Cheltenham Gloucestershire GL53 7PX
Accountants | Taylorhobbs Limited Cherry Trees Barn Walcot Lane Pershore Worcestershire WR10 2AL
Secretary | Tracey Thompson
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Registered Number: 09029612 Angel Day Nursery (UK) Limited Balance Sheet As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 26,731 |  | 31,010
|  | 26,731 |  | 31,010
Current assets |  |  |
Debtors | 5 | 6,556 |  | 17,497
Cash at bank and in hand |  | 145,299 |  | 102,333
|  | 151,855 |  | 119,830
Creditors: amount falling due within one year | 6 | (72,436) |  | (47,752)
Net current assets |  | 79,419 |  | 72,078
Total assets less current liabilities |  | 106,150 |  | 103,088
Creditors: amount falling due after more than one year | 7 | - |  | (6,667)
Provisions for liabilities | 8 | (6,231) |  | (7,228)
Net assets |  | 99,919 |  | 89,193
Capital and reserves |  |  |
Called up share capital | 9 | 100 |  | 100
Profit and loss account |  | 99,819 |  | 89,093
Shareholders' funds |  | 99,919 |  | 89,193
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 20 March 2026 and were signed by:
------------------------------- Tracey Thompson Director
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Angel Day Nursery (UK) Limited Notes to the Financial Statements For the year ended 30 September 2025
General Information Angel Day Nursery (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 09029612, registration address 16 Keynsham Road , Cheltenham , Gloucestershire , GL53 7PX. 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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably. 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 companys 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. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. 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:
Land and Buildings | 5% Straight Line
Plant and Machinery | 20% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 20% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 22 (2024 : 17).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 October 2024 | 32,120 |  | 32,120
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 32,120 |  | 32,120
Amortisation
At 01 October 2024 | 32,120 |  | 32,120
Charge for year | - |  | -
On disposals | - |  | -
At 30 September 2025 | 32,120 |  | 32,120
Net book values
At 30 September 2025 | - |  | -
At 30 September 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 October 2024 | 21,317 |  | 23,481 |  | 2,079 |  | 7,851 |  | 54,728
Additions | - |  | 846 |  | - |  | 787 |  | 1,633
Disposals | - |  | - |  | - |  | (3,144) |  | (3,144)
At 30 September 2025 | 21,317 |  | 24,327 |  | 2,079 |  | 5,494 |  | 53,217
Depreciation
At 01 October 2024 | 5,493 |  | 12,848 |  | 1,434 |  | 3,943 |  | 23,718
Charge for year | 1,065 |  | 2,296 |  | 129 |  | 939 |  | 4,429
On disposals | - |  | - |  | - |  | (1,661) |  | (1,661)
At 30 September 2025 | 6,558 |  | 15,144 |  | 1,563 |  | 3,221 |  | 26,486
Net book values
Closing balance as at 30 September 2025 | 14,759 |  | 9,183 |  | 516 |  | 2,273 |  | 26,731
Opening balance as at 01 October 2024 | 15,824 |  | 10,633 |  | 645 |  | 3,908 |  | 31,010
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 4,573 |  | 9,410
Prepayments & Accrued Income | 1,983 |  | 8,087
| 6,556 |  | 17,497
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 4,553 |  | 5,127
Bank Loans & Overdrafts | 6,667 |  | 10,000
Corporation Tax | 28,473 |  | 27,432
PAYE & Social Security | 4,991 |  | 1,885
Pension Control | 461 |  | 485
Accrued Expenses | 26,774 |  | 2,288
Wages & Salaries Control Account | 32 |  | 25
Directors' Current Accounts | 485 |  | 510
| 72,436 |  | 47,752
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | - |  | 6,667
| - |  | 6,667
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 6,231 |  | 7,228
| 6,231 |  | 7,228
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
10. | Pension costs and other post-retirement benefits The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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