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Registered number: 10869027
Golden Apples Day Nursery Limited
Unaudited Financial Statements
For the Period 1 August 2024 to 31 August 2025
Hammond Ford & Co Limited
3 Beale Road
Barrow
Bury St. Edmunds
Suffolk
IP29 5ES
Golden Apples Day Nursery Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Golden Apples Day Nursery Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 10869027

| 31 August 2025 | 31 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 707,729 |  | 658,185
Investment Properties | 6 |  | 254,000 |  | 254,000
Investments | 7 |  | 1,116,973 |  | 1,116,973
|  |  | 2,078,702 |  | 2,029,158
CURRENT ASSETS
Stocks | 8 | - |  | 300 |
Debtors | 9 | 9,099 |  | 7,543 |
Cash at bank and in hand |  | 267,033 |  | 136,739 |
|  | 276,132 |  | 144,582 |
Creditors: Amounts Falling Due Within One Year | 10 | (631,983 ) |  | (661,073 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (355,851 ) |  | (516,491 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,722,851 |  | 1,512,667
Creditors: Amounts Falling Due After More Than One Year | 11 |  | (1,318,151 ) |  | (1,236,387 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (29,496 ) |  | (38,608 )
NET ASSETS |  |  | 375,204 |  | 237,672
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Fair value reserve | 13 |  | 15,018 |  | 15,018
Profit and Loss Account |  |  | 360,086 |  | 222,554
SHAREHOLDERS' FUNDS |  |  | 375,204 |  | 237,672

Page 1
Page 2
Golden Apples Day Nursery Limited
Balance Sheet (continued)
As At 31 August 2025
For the period ending 31 August 2025 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Evelyn Wheeler Director
17th April 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Golden Apples Day Nursery Limited
Notes to the Financial Statements
For the Period 1 August 2024 to 31 August 2025
Notes to the Financial Statements
1. General Information
Golden Apples Day Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10869027 . The registered office is 3 Beale Road, Barrow, Bury St Edmunds, Suffolk, IP29 5ES.
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 includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:

Freehold | To be revalued
Plant & Machinery | 15% reducing balance
Motor Vehicles | 15% reducing balance

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Golden Apples Day Nursery Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 31 August 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred 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 year 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 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. 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 asset reflects 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 31)
27 31
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 120,000
As at 31 August 2025 | 120,000
Amortisation
As at 1 August 2024 | 120,000
As at 31 August 2025 | 120,000
Net Book Value
As at 31 August 2025 | -
As at 1 August 2024 | -

Page 4
Page 5
Golden Apples Day Nursery Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 31 August 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 488,551 | 213,252 | 53,184 | 754,987
Additions | - | 2,264 | 93,000 | 95,264
Disposals | - | - | (10,295 ) | (10,295 )
As at 31 August 2025 | 488,551 | 215,516 | 135,889 | 839,956
Depreciation
As at 1 August 2024 | - | 67,008 | 29,794 | 96,802
Provided during the period | - | 24,132 | 17,006 | 41,138
Disposals | - | - | (5,713 ) | (5,713 )
As at 31 August 2025 | - | 91,140 | 41,087 | 132,227
Net Book Value
As at 31 August 2025 | 488,551 | 124,376 | 94,802 | 707,729
As at 1 August 2024 | 488,551 | 146,244 | 23,390 | 658,185

6. Investment Property

| 31 August 2025
--- | ---
| £
Fair Value
As at 1 August 2024 and 31 August 2025 | 254,000

7. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 1,116,973
As at 31 August 2025 | 1,116,973
Provision
As at 1 August 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 1,116,973
As at 1 August 2024 | 1,116,973

Page 5
Page 6
Golden Apples Day Nursery Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 31 August 2025
8. Stocks

| 31 August 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 300

9. Debtors

| 31 August 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 9,099 |  | 5,333
Net wages | - |  | 2,210
| 9,099 |  | 7,543

10. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,830 |  | 6,830
Corporation tax | 59,622 |  | 17,633
Other taxes and social security | 8,023 |  | 6,632
Other creditors | 1,867 |  | 1,640
Accruals and deferred income | 272,497 |  | 464,087
Directors' loan accounts | 242,144 |  | 164,251
Payments on account | 41,000 |  | -
| 631,983 |  | 661,073

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

| 31 August 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 339,457 |  | 491,146
Other creditors | 978,694 |  | 745,241
| 1,318,151 |  | 1,236,387

12. Share Capital

| 31 August 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6
Page 7
Golden Apples Day Nursery Limited
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 31 August 2025
13. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 August 2024 | 15,018 | 222,554
Profit for the period and total comprehensive income | - | 151,532
Dividends paid | - | (14,000)
As at 31 August 2025 | 15,018 | 360,086

Page 7