Dodford Farm Daycare Nursery Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04735784 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Dodford Farm Daycare Nursery Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

K M Branston

J E Branston

REGISTERED OFFICE:

Dodford House Farm

Dodford Lane

Christian Malford

Chippenham

SN15 4DE

REGISTERED NUMBER:

04735784 (England and Wales)

ACCOUNTANTS:

Silbury Accountants Limited

Oak Apple House

North Street

Milborne Port

Sherborne

DT9 5EW

FIXED ASSETS

Property, plant and equipment

4

32,111

32,391

CURRENT ASSETS

Inventories

550

-

Debtors

5

24,879

19,875

Investments

6

50,000

20,000

Cash at bank

58,748

43,958

134,177

83,833

CREDITORS

Amounts falling due within one year

7

34,458

30,705

NET CURRENT ASSETS

99,719

53,128

TOTAL ASSETS LESS CURRENT
LIABILITIES

131,830

85,519

PROVISIONS FOR LIABILITIES

703

551

NET ASSETS

131,127

84,968

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

131,027

84,868

SHAREHOLDERS' FUNDS

131,127

84,968

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

K M Branston - Director

1.	STATUTORY INFORMATION

Dodford Farm Daycare Nursery Limited 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.

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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on cost and in accordance with the property

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 12 (2024 - 12 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 October 2024

41,277

81,877

123,154

Additions

-

1,853

Disposals

-

(249

)

(249

)

At 30 September 2025

41,277

83,481

124,758

DEPRECIATION

At 1 October 2024

11,126

79,637

90,763

Charge for year

824

1,122

1,946

Eliminated on disposal

-

(62

)

(62

)

At 30 September 2025

11,950

80,697

92,647

NET BOOK VALUE

At 30 September 2025

29,327

2,784

32,111

At 30 September 2024

30,151

2,240

32,391

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

3,657

1,213

Other debtors

21,222

18,662

24,879

19,875

6.	CURRENT ASSET INVESTMENTS

30.9.25

30.9.24

£

Premium Bonds

50,000

20,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Taxation and social security

26,743

16,133

Other creditors

7,715

14,572

34,458

30,705

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

100

ordinary

1

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

K M Branston and J E Branston

Balance outstanding at start of year

18,182

52,467

Amounts advanced

22,453

18,715

Amounts repaid

(20,313

)

(53,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

20,322

18,182

Interest at the rate of 2.25%/3.75% totalling £651 was charged on the directors' overdrawn loan account.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £20,000 (2024 - £53,000) were paid to the directors .

11.	POST BALANCE SHEET EVENTS

A dividend of £21,000 was declared 16 June 2026 to clear the overdrawn directors' loan account.