Pumpkin Patch Day Nurseries Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Pumpkin Patch Day Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 7572640 . The registered office is 106 Beaufort Road, Church Crookham, GU52 6AY.

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 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Leasehold	10% of cost
Plant & Machinery	25% of written down value
Fixtures & Fittings	25% of written down value

2.5. 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.

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.

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Pumpkin Patch Day Nurseries Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 37 (2025: 35)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	310,281

As at 31 March 2026	310,281

Amortisation
As at 1 April 2025	302,967
Provided during the period	7,314

As at 31 March 2026	310,281

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	7,314

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	9,624	25,211	3,708	38,543

As at 31 March 2026	9,624	25,211	3,708	38,543

Depreciation
As at 1 April 2025	3,850	21,733	3,624	29,207
Provided during the period	962	869	21	1,852

As at 31 March 2026	4,812	22,602	3,645	31,059

Net Book Value
As at 31 March 2026	4,812	2,609	63	7,484

As at 1 April 2025	5,774	3,478	84	9,336

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	4,600	-
Other debtors	293	257

	4,893	257

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Pumpkin Patch Day Nurseries Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1	(1 )
Corporation tax	40,450	38,114
Other taxes and social security	9,882	7,030
Other creditors	7,120	5,081
Accruals and deferred income	33,460	39,481

	90,913	89,705

8. Secured Creditors

National Westminster Bank PLC hold a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, uncalled capital, buildings, fixtures, fixed plant & machinery. The secured creditor balances are:

	2026		2025
	£		£
Other Creditors	5,003		3,436

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	48,000	48,000
Later than one year and not later than five years	192,000	192,000
Later than five years	176,000	224,000

	416,000	464,000

The operating lease relates to premises occupied by the company under a lease agreement entered into personally by a director. Although the lease is not in the company’s name, the premises are used exclusively for the company’s trade. The lease commenced on 1 December 2024 and has a term of 10 years with annual rent payable of £48,000

11. Related Party Transactions

Farnborough Premises

During the year, the company occupied premises in Farnborough under a lease agreement entered into personally by a director, Gillian Church. Although the lease agreement is not in the name of the company, the premises are used exclusively for business purposes by the company.

A new lease commencied on 1 December 2024 for a term of 10 years. The rent due during the year ended 31 March 2026 under the new lease was £47,750. The company expects to continue occupying the premises under this arrangement for the remainder of the lease term. All transactions were conducted on normal commercial terms and at arm’s length

Fleet Premises

The company occupies a property in Fleet owned personally by a director, Gillian Church. No formal lease or licence agreement is in place for the use of this property. The company paid rent during the year in respect of this property of £31,800. All transactions were undertaken in the normal course of business. The directors acknowledge the absence of formal agreements and valuation for this property and will consider formalising arrangements in future periods to align with best practice and ensure arm’s length terms

PreSchool Premises

During the year, the company occupied premises under a rental agreement entered into personally by a director, Gillian Church. The rental is annual unless cancelled giving one terms notice. Although the lease agreement is not in the name of the company, the premises are used exclusively for business purposes by the company. The rent due during the year ended 31 March 2026 was £7,972. All transactions were conducted on normal commercial terms and at arm’s length

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Pumpkin Patch Day Nurseries Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

12. Ultimate Controlling Party

The company's ultimate controlling party is the director by virtue of her ownership of 75% of the issued share capital in the company.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		7,314
Tangible Assets	5		7,484		9,336

			7,484		16,650
CURRENT ASSETS
Debtors	6	4,893		257
Cash at bank and in hand		136,424		119,278

		141,317		119,535
Creditors: Amounts Falling Due Within One Year	7	(90,913 )		(89,705 )

NET CURRENT ASSETS (LIABILITIES)			50,404		29,830

TOTAL ASSETS LESS CURRENT LIABILITIES			57,888		46,480

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,422 )		-

NET ASSETS			56,466		46,480

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			56,366		46,380

SHAREHOLDERS' FUNDS			56,466		46,480