London Organic Day Nurseries Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 07695336

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		89,795		97,196
Tangible Assets	5		3,192,260		3,172,250

			3,282,055		3,269,446
CURRENT ASSETS
Debtors	6	654,069		724,751
Cash at bank and in hand		2,324		2,178

		656,393		726,929
Creditors: Amounts Falling Due Within One Year	7	(579,950 )		(581,565 )

NET CURRENT ASSETS (LIABILITIES)			76,443		145,364

TOTAL ASSETS LESS CURRENT LIABILITIES			3,358,498		3,414,810

Creditors: Amounts Falling Due After More Than One Year	8		(1,067,338 )		(1,154,438 )

PROVISIONS FOR LIABILITIES
Provisions For Charges			(25,000 )		-
Deferred Taxation			(501,323 )		(497,221 )

NET ASSETS			1,764,837		1,763,151

CAPITAL AND RESERVES
Called up share capital	9		1		1
Revaluation reserve			1,398,484		1,398,484
Profit and Loss Account			366,352		364,666

SHAREHOLDERS' FUNDS			1,764,837		1,763,151

Page 1

Page 2

London Organic Day Nurseries Limited

Balance Sheet (continued)

As At 31 July 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Kimberley Foster

Director

30 July 2026

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Revaluation reserve	Profit and Loss Account	Total
	£	£	£	£
As at 1 August 2023	1	1,398,484	361,421	1,759,906
Profit for the year and total comprehensive income	-	-	3,245	3,245

As at 31 July 2024 and 1 August 2024	1	1,398,484	364,666	1,763,151


Profit for the year and total comprehensive income	-	-	1,686	1,686

As at 31 July 2025	1	1,398,484	366,352	1,764,837

1. General Information

London Organic Day Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07695336 . The registered office is Boundary House, Cricket Field Road, Uxbridge, UB8 1QG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website development costs, and are amortised over an estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No depreciation
Leasehold	Straight line over the life of the asset
Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 4

Page 5

London Organic Day Nurseries Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 39 (2024: 35)

4. Intangible Assets

	Goodwill	Development Costs	Total
	£	£	£
Cost
As at 1 August 2024	148,017	3,500	151,517

As at 31 July 2025	148,017	3,500	151,517

Amortisation
As at 1 August 2024	50,821	3,500	54,321
Provided during the period	7,401	-	7,401

As at 31 July 2025	58,222	3,500	61,722

Net Book Value
As at 31 July 2025	89,795	-	89,795

As at 1 August 2024	97,196	-	97,196

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost or Valuation
As at 1 August 2024	3,000,000	106,072	22,200	360,975	3,489,247
Additions	-	-	-	68,074	68,074
Disposals	-	(106,072 )	-	-	(106,072 )

As at 31 July 2025	3,000,000	-	22,200	429,049	3,451,249

Depreciation
As at 1 August 2024	-	106,072	14,332	196,593	316,997
Provided during the period	-	-	1,573	46,491	48,064
Disposals	-	(106,072 )	-	-	(106,072 )

As at 31 July 2025	-	-	15,905	243,084	258,989

Net Book Value
As at 31 July 2025	3,000,000	-	6,295	185,965	3,192,260

As at 1 August 2024	3,000,000	-	7,868	164,382	3,172,250

Page 5

Page 6

London Organic Day Nurseries Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

The property was revalued as at 31 July 2025 on an open market basis by the director of the company. The historical cost of the property included at a valuation of £3,000,000 (2024 - £3,000,000) was £1,135,354 (2024 - £1,135,354)

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	-	79,000
Other debtors	19,726	200,829
Corporation tax recoverable assets	4,975	4,713
Amounts owed by associates	629,368	440,209

	654,069	724,751

Amounts owed by connected companies at the balance sheet date included £232,535 (2024 - £232,535) by Newens Ltd, £371,495 (2024 - £196,825) by The Original Maids of Honour Ltd, and £25,338 (2024 - £10,849) by Lekker Investments Ltd, all being companies incorporated and registered in the United Kingdom of which Mr D Martin is a director.

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	17,372	39,355
Bank loans and overdrafts	222,969	115,141
Other taxes and social security	13,926	32,967
Other creditors	141,751	112,410
Accruals and deferred income	73,609	62,394
Directors' loan accounts	110,323	219,298

	579,950	581,565

Bank loans of £39,600 (2024 - £31,860) were secured by a fixed charge on the property of the company.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,067,338	1,154,438

Bank loans of £908,697 (2024 - £951,831) were secured by a fixed charge on the property of the company.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Ultimate Controlling Party

The company's ultimate controlling party is Mr. Dean Martin by virtue of his ownership of 100% of the issued share capital in the company.

Page 6