REGISTERED NUMBER: 08616239 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Apple Daycare Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Baker

Mrs S Baker

REGISTERED OFFICE:

16 Beaufort Court

Admirals Way

Canary Wharf

London

E14 9XL

REGISTERED NUMBER:

08616239 (England and Wales)

ACCOUNTANTS:

RBS Accountants Limited

16 Beaufort Court

Admirals Way

London

Docklands

London

E14 9XL

FIXED ASSETS

Tangible assets

4

36,146

7,689

CURRENT ASSETS

Debtors

5

64,698

82,144

Cash at bank and in hand

505,516

244,395

570,214

326,539

CREDITORS

Amounts falling due within one year

6

379,994

245,142

NET CURRENT ASSETS

190,220

81,397

TOTAL ASSETS LESS CURRENT LIABILITIES

226,366

89,086

CREDITORS

Amounts falling due after more than one year

7

-

(7,127

)

PROVISIONS FOR LIABILITIES

(9,037

)

(1,922

)

NET ASSETS

217,329

80,037

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

217,229

79,937

217,329

80,037

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 3 September 2026 and were signed on its behalf by:

L Baker - Director

1.	STATUTORY INFORMATION

Apple Daycare Ltd 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

Turnover is measured based on the attendance of students during the year.

Tangible fixed assets

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

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 64 (2025 - 55 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

1,500

27,543

2,861

31,904

Additions

-

46,090

2,363

48,453

At 31 March 2026

1,500

73,633

5,224

80,357

DEPRECIATION

At 1 April 2025

1,500

20,248

2,467

24,215

Charge for year

-

19,011

985

19,996

At 31 March 2026

1,500

39,259

3,452

44,211

NET BOOK VALUE

At 31 March 2026

-

34,374

1,772

36,146

At 31 March 2025

-

7,295

394

7,689

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

41,176

55,961

Other debtors

4,272

12,716

Prepayments and accrued income

19,250

13,467

64,698

82,144

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

7,127

20,000

Trade creditors

1,260

-

Tax

85,657

51,907

Social security and other taxes

18,340

7,082

Other creditors

190,157

160,774

Directors' current accounts

107

1,767

Deferred income

67,484

-

Accrued expenses

9,862

3,612

379,994

245,142

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 2-5 years

-

7,127

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Between one and five years

191,050

191,050