Company registration number: 07762959
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
The Apple Tree Private Day Nursery Ltd
Pages for filing with the Registrar
Company registration number: 07762959
The Apple Tree Private Day Nursery Ltd
Balance sheet
as at 30 September 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 34,650 39,600
Tangible assets 5 93,876 91,838
128,526 131,438
Current assets
Debtors 1,485 750
Cash at bank and in hand 15,309 11,209
16,794 11,959
Creditors: amounts falling due within one
year 		(75,009) (90,113)
Net current liabilities (58,215) (78,154)
Total assets less current liabilities 70,311 53,284
Creditors: Amounts falling due after more
than one year 		(10,075) (13,365)
NET ASSETS 60,236 39,919
Capital and reserves
Called up share capital 321 321
Profit and loss account 59,915 39,598
TOTAL EQUITY 60,236 39,919
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 07762959
The Apple Tree Private Day Nursery Ltd
Balance sheet - continued
as at 30 September 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs K Howarth, Director
20 April 2026
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The Apple Tree Private Day Nursery Ltd
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
The Apple Tree Private Day Nursery Ltd is a private company registered in England and Wales. Its registered number is 07762959. The company is limited by shares. Its registered office is 11 Howarth Cross Street, Rochdale, OL16 2PB.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - Goodwill, being the amount paid in connection with the
aquisition of a business in 2011, is being amortised
evenly over its estimated useful life of 20 years.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 20% reducing balance
Plant and machinery etc.:
Fixtures & fittings - 20% reducing balance
Computer equipment - 20% reducing balance
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The Apple Tree Private Day Nursery Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 25 (2024 - 23).
4 Intangible assets
Goodwill
£
Cost
At 1 October 2024 99,000
At 30 September 2025 99,000
Amortisation
At 1 October 2024 59,400
Charge for year 4,950
At 30 September 2025 64,350
Net book value
At 30 September 2025 34,650
At 30 September 2024 39,600
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The Apple Tree Private Day Nursery Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
5 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 October 2024 81,585 102,580 184,165
Additions - 9,293 9,293
At 30 September 2025 81,585 111,873 193,458
Depreciation
At 1 October 2024 19,184 73,143 92,327
Charge for year 319 6,936 7,255
At 30 September 2025 19,503 80,079 99,582
Net book value
At 30 September 2025 62,082 31,794 93,876
At 30 September 2024 62,401 29,437 91,838
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