Company registration number 06178499 (England and Wales)
WOODLEYS FARM DAY NURSERY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
WOODLEYS FARM DAY NURSERY LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
WOODLEYS FARM DAY NURSERY LTD
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
16,638
4,883
Investment property
5
466,602
466,602
483,240
471,485
Current assets
Debtors
6
215,138
57,089
Cash at bank and in hand
403,692
489,410
618,830
546,499
Creditors: amounts falling due within one year
7
(261,232)
(255,308)
Net current assets
357,598
291,191
Total assets less current liabilities
840,838
762,676
Creditors: amounts falling due after more than one year
8
-
0
(6,520)
Net assets
840,838
756,156
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
840,738
756,056
Total equity
840,838
756,156
WOODLEYS FARM DAY NURSERY LTD
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 July 2026 and are signed on its behalf by:
Miss J Collins
Mrs M Harris
Director
Director
Company registration number 06178499 (England and Wales)
WOODLEYS FARM DAY NURSERY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Woodleys Farm Day Nursery Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Connolly Lodge, Berrywood Close, St Crispins, Northampton, Northamptonshire, NN5 4BW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 9 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
3 Years straight line
Fixtures and fittings
5 Years straight line
Computers
3 Years straight line
Motor vehicles
5 Yesrs straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

WOODLEYS FARM DAY NURSERY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Borrowing costs related to fixed assets

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
29
30
WOODLEYS FARM DAY NURSERY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024 and 31 October 2025
170,000
Amortisation and impairment
At 1 November 2024 and 31 October 2025
170,000
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024
65,472
Additions
19,355
Disposals
(36,772)
At 31 October 2025
48,055
Depreciation and impairment
At 1 November 2024
60,589
Depreciation charged in the year
7,600
Eliminated in respect of disposals
(36,772)
At 31 October 2025
31,417
Carrying amount
At 31 October 2025
16,638
At 31 October 2024
4,883
5
Investment property
2025
£
Fair value
At 1 November 2024 and 31 October 2025
466,602

The directors consider the total cost to be representative of the fair value.

WOODLEYS FARM DAY NURSERY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
19,031
20,166
Other debtors
196,107
36,923
215,138
57,089
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,167
10,000
Trade creditors
52,517
70,708
Corporation tax
114,779
105,282
Other taxation and social security
13,187
9,872
Other creditors
74,582
59,446
261,232
255,308
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
6,520
9
Bank loan security

HSBC hold two charges against the company:

- Dated 18 May 2007, a debenture of a fixed and floating charge over all of the company's assets: and

- Dated 11 January 2010, a deed of charge over the deposit account.

10
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
170,783
241,371
WOODLEYS FARM DAY NURSERY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
11
Directors' transactions
Loans
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
J Collins
-
-
80,000
80,000
M Harris
-
-
80,000
80,000
-
160,000
160,000
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