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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 THEYEARENDED31/03/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
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
20262025
Notes££
FIXED ASSETS
Tangible assets39,59311,466
Investment Assets443,04250,001
52,63561,467
CURRENT ASSETS
Debtors5299,69030,794
Cash at bank and in hand9,367302,755
309,057333,549
CREDITORS: Amounts falling due within one year646,27779,317
NET CURRENT ASSETS262,780254,232
TOTAL ASSETS LESS CURRENT LIABILITIES315,415315,699
CREDITORS: Amounts falling due after more than one year723,43829,729
NET ASSETS291,977285,970
CAPITAL AND RESERVES
Called up share capital86060
Capital redemption reserve94040
Profit and loss account291,877285,870
SHAREHOLDERS' FUNDS291,977285,970
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 Propertiesstraight line 10%
Plant and Machineryreducing balance 20%
Fixtures and Fittingsreducing balance 15%
Equipmentreducing 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
20262025
No.No.
Average number of employees75
3. TANGIBLE FIXED ASSETS
Long LeaseholdPlant andFixtures
PropertiesMachineryand FittingsEquipmentTotal
£££££
Cost
At 01/04/20258,1125,3432,9107,34423,709
At 31/03/20268,1125,3432,9107,34423,709
Depreciation
At 01/04/20251,7264,3532,7763,38812,243
For the year863198207921,873
At 31/03/20262,5894,5512,7964,18014,116
Net Book Amounts
At 31/03/20265,5237921143,1649,593
At 31/03/20256,3869901343,95611,466
APPLE TREE DAY NURSERY (PORTSMOUTH) LIMITED
4. FINANCIAL ASSETS
Other
InvestmentsTotal
££
Cost
Additions43,04243,042
At 31/03/202643,04243,042
Amortisation
Net Book Amounts
At 31/03/202643,04243,042
5. DEBTORS 20262025
££
Amounts falling due within one year
Directors current account4,44226,076
4,44226,076
Amounts falling due over more than one year
Long term debtor3,2852,875
Long term debtor100-
Long term debtor32,001-
Long term debtor2,000-
Long term debtor2,7881,843
Long term debtor34,003-
Long term debtor221,071-
295,2484,718
299,69030,794
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax43,22677,863
PAYE control2,259728
Salaries and wages control244
Pension schemes768722
46,27779,317
APPLE TREE DAY NURSERY (PORTSMOUTH) LIMITED
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20262025
££
Bank loans (secured) >1yr23,43829,729
23,43829,729
8. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
50 Class 1 shares of £1 each5050
10 Class 2 shares of £1 each1010
6060
9. OTHER RESERVES 20262025
££
Capital redemption reserve4040
4040
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.