Achievers Day Nursery Ltd 31/03/2026 iXBRL

Company registration number: 7949513

Achievers Day Nursery Ltd

Unaudited filleted financial statements

31 March 2026

Achievers Day Nursery Ltd

Contents

Directors and other information

Balance sheet

Notes to the financial statements

Achievers Day Nursery Ltd

Directors and other information


	Directors
		Mrs J Costello
		Mr M Costello


	Company number	7949513


	Registered office	Achievers Day Nursery
		247 Old Laira Road
		Plymouth
		PL3 6DG


	Business address	Achievers Day Nursery
		247 Old Laira Road
		Plymouth
		PL3 6DG


	Accountants	Franklins Accountants LLP
		Astor House
		2 Alexandra Road
		Mutley Plain
		Plymouth
		PL4 7JR

Achievers Day Nursery Ltd

Balance sheet

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	6	767,559		750,061
		_______		_______
			767,559		750,061

Current assets
Debtors	7	86,504		39,613
Cash at bank and in hand		196,943		130,312
		_______		_______
		283,447		169,925
Creditors: amounts falling due
within one year	8	( 341,340)		( 250,852)
		_______		_______
Net current liabilities			( 57,893)		( 80,927)
			_______		_______
Total assets less current liabilities			709,666		669,134

Creditors: amounts falling due
after more than one year	9		( 336,315)		( 385,041)

Provisions for liabilities			( 29,999)		( 25,204)

			_______		_______
Net assets			343,352		258,889
			_______		_______

Capital and reserves
Called up share capital			52		52
Capital redemption reserve			48		48
Profit and loss account			343,252		258,789
			_______		_______
Shareholders funds			343,352		258,889
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 05 May 2026 , and are signed on behalf of the board by:

Mrs J Costello

Director

Company registration number: 7949513

Achievers Day Nursery Ltd

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Achievers Day Nursery Ltd, Achievers Day Nursery, 247 Old Laira Road, Plymouth, PL3 6DG.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 43 (2025: 41 ).

5. Tax on profit

Major components of tax expense

	2026	2025
	£	£
Current tax:
UK current tax expense	81,859	58,761
	_______	_______

Deferred tax:
Origination and reversal of timing differences	4,795	( 897)
	_______	_______
Tax on profit	86,654	57,864
	_______	_______

6. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£	£
Cost
At 1 April 2025	621,247	85,374	320,809	1,027,430
Additions	-	-	43,321	43,321
	_______	_______	_______	_______
At 31 March 2026	621,247	85,374	364,130	1,070,751
	_______	_______	_______	_______
Depreciation
At 1 April 2025	-	32,944	244,427	277,371
Charge for the year	-	7,865	17,956	25,821
	_______	_______	_______	_______
At 31 March 2026	-	40,809	262,383	303,192
	_______	_______	_______	_______
Carrying amount
At 31 March 2026	621,247	44,565	101,747	767,559
	_______	_______	_______	_______
At 31 March 2025	621,247	52,430	76,382	750,059
	_______	_______	_______	_______

7. Debtors

	2026	2025
	£	£
Other debtors	86,504	39,613
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	53,568	55,704
Corporation tax	81,859	58,761
Social security and other taxes	19,639	12,174
Other creditors	186,274	124,213
	_______	_______
	341,340	250,852
	_______	_______

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	336,315	385,041
	_______	_______

Included within creditors: amounts falling due after more than one year is an amount of £ 122,043 (2025 £ 162,225 ) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mrs J Costello	( 254)	113,666	( 87,750)	25,662
	Mr M Costello	( 254)	113,666	( 87,750)	25,662
		_______	_______	_______	_______
		( 508)	227,332	( 175,500)	51,324
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mrs J Costello	( 6,522)	59,768	( 53,500)	( 254)
	Mr M Costello	-	53,246	( 53,500)	( 254)
		_______	_______	_______	_______
		( 6,522)	113,014	( 107,000)	( 508)
		_______	_______	_______	_______

The company has loaned the directors £51,323.34 at the year end date, this loan is interest free and repayable in less than 9 months.

11. Controlling party

The company is owned and controlled by Mrs J and Mr M Costello (directors & shareholders).