Green Twigs Nursery, Montessori & Forest School Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09906543

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		564		847

			564		847
CURRENT ASSETS
Debtors	5	53,179		55,079
Cash at bank and in hand		2,736		3

		55,915		55,082
Creditors: Amounts Falling Due Within One Year	6	(42,233 )		(55,727 )

NET CURRENT ASSETS (LIABILITIES)			13,682		(645 )

TOTAL ASSETS LESS CURRENT LIABILITIES			14,246		202

Creditors: Amounts Falling Due After More Than One Year	7		(13,754 )		-

NET ASSETS			492		202

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			392		102

SHAREHOLDERS' FUNDS			492		202

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Green Twigs Nursery, Montessori & Forest School Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 director acknowledges her 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

Mrs Katherine King

Director

26/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Green Twigs Nursery, Montessori & Forest School Ltd Registered number 09906543 is a limited by shares company incorporated in England & Wales. The Registered Office is Glan Monnow, Longtown, Hereford, England, HR2 0PB.

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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form 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. 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:

Plant & Machinery	25% straight line
Computer Equipment	25% straight line

2.4. Taxation

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

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2024	2023
Office and administration	4	5

	4	5

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Green Twigs Nursery, Montessori & Forest School Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	5,000	1,129	6,129

As at 31 December 2024	5,000	1,129	6,129

Depreciation
As at 1 January 2024	5,000	282	5,282
Provided during the period	-	283	283

As at 31 December 2024	5,000	565	5,565

Net Book Value
As at 31 December 2024	-	564	564

As at 1 January 2024	-	847	847

5. Debtors

	2024	2023
	£	£
Due within one year
Corporation tax recoverable assets	23,340	13,756
Director's loan account	29,839	41,323

	53,179	55,079

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	-	159
Bank loans and overdrafts	12,497	23,038
Corporation tax	5,322	19,125
Other taxes and social security	2,542	8,453
Other creditors	-	337
Accruals and deferred income	21,872	4,615

	42,233	55,727

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

	2024	2023
	£	£
Bank loans	13,754	-

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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Green Twigs Nursery, Montessori & Forest School Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mrs Katherine King	41,323	-	11,485	-	29,838

The above loan is unsecured, subject to interest at 2.25% and repayable on demand.

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