ADVENTURE FARM DAY NURSERY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

8

DIRECTORS:

P R Sharp

T I Robinson

I J Robinson

Mrs S R Elliott

REGISTERED OFFICE:

Thrift Farm

Buckingham Road

Whaddon

Milton Keynes

Buckinghamshire

MK17 0EQ

REGISTERED NUMBER:

12446146 (England and Wales)

ACCOUNTANTS:

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

FIXED ASSETS

Intangible assets

4

-

224

Tangible assets

5

224,152

230,474

224,152

230,698

CURRENT ASSETS

Debtors

6

21,129

15,843

Cash at bank

225,536

115,812

246,665

131,655

CREDITORS

Amounts falling due within one year

7

327,568

233,499

NET CURRENT LIABILITIES

(80,903

)

(101,844

)

TOTAL ASSETS LESS CURRENT LIABILITIES

143,249

128,854

CREDITORS

Amounts falling due after more than one year

8

-

(1,877

)

PROVISIONS FOR LIABILITIES

(29,319

)

(31,456

)

NET ASSETS

113,930

95,521

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

113,830

95,421

113,930

95,521

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th April 2026 and were signed on its behalf by:

P R Sharp - Director

1.	STATUTORY INFORMATION

Adventure Farm Day Nursery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents amounts derived from the provision of nursery care as the services are provided.

Any income received in advance is deferred and included in current liabilities.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

straight line over lease term

Nursery equipment

-

10% on cost

Equipment

-

10% on cost

Computer equipment

-

33% on cost

The directors policy is to only capitalise assets costing £500 or more in value. Items below this value

are treated as revenue expenditure.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2024 - 47 ) .

4.	INTANGIBLE FIXED ASSETS

Website

£

COST

At 1st August 2024

and 31st July 2025

6,940

AMORTISATION

At 1st August 2024

6,715

Amortisation for year

225

At 31st July 2025

6,940

NET BOOK VALUE

At 31st July 2025

-

At 31st July 2024

225

5.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Nursery

leasehold

property

equipment

£

£

£

COST

At 1st August 2024

14,318

202,548

36,013

Additions

-

11,305

3,869

At 31st July 2025

14,318

213,853

39,882

DEPRECIATION

At 1st August 2024

1,440

34,943

9,020

Charge for year

1,073

13,621

3,734

At 31st July 2025

2,513

48,564

12,754

NET BOOK VALUE

At 31st July 2025

11,805

165,289

27,128

At 31st July 2024

12,878

167,605

26,993

Computer

Equipment

equipment

Totals

£

£

£

COST

At 1st August 2024

25,689

4,897

283,465

Additions

756

-

15,930

At 31st July 2025

26,445

4,897

299,395

DEPRECIATION

At 1st August 2024

4,978

2,610

52,991

Charge for year

2,601

1,223

22,252

At 31st July 2025

7,579

3,833

75,243

NET BOOK VALUE

At 31st July 2025

18,866

1,064

224,152

At 31st July 2024

20,711

2,287

230,474

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,807

8,071

Doubtful debt provision

(428

)

(482

)

Other debtors

50

1,100

Prepayments and accrued income

14,700

7,154

21,129

15,843

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

1,877

4,783

LEA Advances

61,071

21,058

Trade creditors

30,807

23,403

Amounts owed to joint ventures

3,196

61,077

Corporation tax

84,949

2,168

Social security and other taxes

14,577

9,901

Other creditors

5,518

4,598

Net wages outstanding

75,511

63,743

Accruals and deferred income

50,062

42,768

327,568

233,499

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

-

1,877

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

1,877

4,783

Between one and five years

-

1,877

1,877

6,660

Non-cancellable

operating leases

2025

2024

£

£

Within one year

78,322

57,000

Between one and five years

313,286

228,000

In more than five years

469,930

399,000

861,538

684,000

Operating lease commitments relate to rent due on company premises.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Adventure Farm Day Nursery Ltd for the year ended 31st July 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Adventure Farm Day Nursery Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Adventure Farm Day Nursery Ltd and state those matters that we have agreed to state to the Board of Directors of Adventure Farm Day Nursery Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Adventure Farm Day Nursery Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Adventure Farm Day Nursery Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Adventure Farm Day Nursery Ltd. You consider that Adventure Farm Day Nursery 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 financial statements of Adventure Farm Day Nursery 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 statutory financial statements.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

28th April 2026