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Registered number: 07923584
APPLE TREE DAY NURSERY (PORTSMOUTH) LIMITED
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
Prepared By:
VICTOR STEWART

APPLE TREE DAY NURSERY (PORTSMOUTH) LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
DIRECTORS
MR LLOYD BAGLEY
REGISTERED OFFICE
THE WHITE HOUSE
164 BRIDGE ROAD
SARISBURY GREEN
SOUTHAMPTON
SO31 7EH
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07923584
ACCOUNTANTS
VICTOR STEWART

APPLE TREE DAY NURSERY (PORTSMOUTH) LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

APPLE TREE DAY NURSERY (PORTSMOUTH) LIMITED

BALANCE SHEET AT 31/03/2026
|  |  |  |  |  | 2026 |  |  |  | 2025
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 9,593 |  |  |  | 11,466
Investment Assets |  | 4 |  |  |  | 43,042 |  |  |  | 50,001
|  |  |  |  |  | 52,635 |  |  |  | 61,467
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Debtors |  | 5 |  | 299,690 |  |  |  | 30,794 |  |
Cash at bank and in hand |  |  |  | 9,367 |  |  |  | 302,755 |  |
|  |  |  | 309,057 |  |  |  | 333,549 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 46,277 |  |  |  | 79,317 |  |
NET CURRENT ASSETS |  |  |  |  |  | 262,780 |  |  |  | 254,232
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 315,415 |  |  |  | 315,699
CREDITORS: Amounts falling due after more than one year |  | 7 |  |  |  | 23,438 |  |  |  | 29,729
NET ASSETS |  |  |  |  |  | 291,977 |  |  |  | 285,970
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  |  | 60 |  |  |  | 60
Capital redemption reserve |  | 9 |  |  |  | 40 |  |  |  | 40
Profit and loss account |  |  |  |  |  | 291,877 |  |  |  | 285,870
SHAREHOLDERS' FUNDS |  |  |  |  |  | 291,977 |  |  |  | 285,970
For the year ending 31/03/2026 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 31/07/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
MR LLOYD BAGLEY |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

APPLE TREE DAY NURSERY (PORTSMOUTH) LIMITED

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Long Leasehold Properties |  | straight line 10%
Plant and Machinery |  | reducing balance 20%
Fixtures and Fittings |  | reducing balance 15%
Equipment |  | reducing balance 33 & 20%

1c. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1d. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2026 |  | 2025
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 7 |  | 5

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |  |  |
|  | Long Leasehold |  | Plant and |  | Fixtures |  |  |  |
|  | Properties |  | Machinery |  | and Fittings |  | Equipment |  | Total
|  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |
At 01/04/2025 |  | 8,112 |  | 5,343 |  | 2,910 |  | 7,344 |  | 23,709
At 31/03/2026 |  | 8,112 |  | 5,343 |  | 2,910 |  | 7,344 |  | 23,709
Depreciation |  |  |  |  |  |  |  |  |  |
At 01/04/2025 |  | 1,726 |  | 4,353 |  | 2,776 |  | 3,388 |  | 12,243
For the year |  | 863 |  | 198 |  | 20 |  | 792 |  | 1,873
At 31/03/2026 |  | 2,589 |  | 4,551 |  | 2,796 |  | 4,180 |  | 14,116
Net Book Amounts |  |  |  |  |  |  |  |  |  |
At 31/03/2026 |  | 5,523 |  | 792 |  | 114 |  | 3,164 |  | 9,593
At 31/03/2025 |  | 6,386 |  | 990 |  | 134 |  | 3,956 |  | 11,466

APPLE TREE DAY NURSERY (PORTSMOUTH) LIMITED

4. FINANCIAL ASSETS |  |  |  |
|  | Other |  |
|  | Investments |  | Total
|  | £ |  | £
Cost |  |  |  |
Additions |  | 43,042 |  | 43,042
At 31/03/2026 |  | 43,042 |  | 43,042
Amortisation |  |  |  |
Net Book Amounts |  |  |  |
At 31/03/2026 |  | 43,042 |  | 43,042

5. DEBTORS |  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Directors current account |  |  |  | 4,442 |  | 26,076
|  |  |  | 4,442 |  | 26,076
Amounts falling due over more than one year |  |  |  |  |  |
Long term debtor |  |  |  | 3,285 |  | 2,875
Long term debtor |  |  |  | 100 |  | -
Long term debtor |  |  |  | 32,001 |  | -
Long term debtor |  |  |  | 2,000 |  | -
Long term debtor |  |  |  | 2,788 |  | 1,843
Long term debtor |  |  |  | 34,003 |  | -
Long term debtor |  |  |  | 221,071 |  | -
|  |  |  | 295,248 |  | 4,718
|  |  |  | 299,690 |  | 30,794

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 43,226 |  | 77,863
PAYE control |  |  |  | 2,259 |  | 728
Salaries and wages control |  |  |  | 24 |  | 4
Pension schemes |  |  |  | 768 |  | 722
|  |  |  | 46,277 |  | 79,317

APPLE TREE DAY NURSERY (PORTSMOUTH) LIMITED

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Bank loans (secured) >1yr |  |  |  | 23,438 |  | 29,729
|  |  |  | 23,438 |  | 29,729

8. SHARE CAPITAL |  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
50 Class 1 shares of £1 each |  |  |  | 50 |  | 50
10 Class 2 shares of £1 each |  |  |  | 10 |  | 10
|  |  |  | 60 |  | 60

9. OTHER RESERVES |  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Capital redemption reserve |  |  |  | 40 |  | 40
|  |  |  | 40 |  | 40

10. RELATED PARTY TRANSACTIONS
During the period the company leant £188,570 (2025: £NIL) to Cherrytree Day Nursey (Portsmouth) Limited. The company leant A Jolly Dime Limited £34,003 (2025: £NIL). The company also leant £33,356 (2025: £NIL) to Lemon Tree Day Nursery Limited.
Mr Lloyd Bagley is sole Director and sole Shareholder of Cherry Tree and Appletree companies. Mr Bagley is a Director of A Jolly Dime Limited. Mr Bagley is a Director and 20% Shareholder of Lemon Tree.