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REGISTERED NUMBER: 04666866 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ALPHABETS NURSERY LIMITED

ALPHABETS NURSERY LIMITED (REGISTERED NUMBER: 04666866)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ALPHABETS NURSERY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | C M Fairbrother

| Mrs S J B O'Donnell

| Mrs S Fairbrother

| SECRETARY: | C M Fairbrother

| REGISTERED OFFICE: | Second Floor South

| The Fitted Rigging House

| Anchor Wharf, The Historic Dockyard

| Chatham

| Kent

| ME4 4TZ

| REGISTERED NUMBER: | 04666866 (England and Wales)

| ACCOUNTANTS: | Carleys

| Second Floor South

| The Fitted Rigging House

| The Historic Dockyard

| Chatham

| Kent

| ME4 4TZ

ALPHABETS NURSERY LIMITED (REGISTERED NUMBER: 04666866)

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 159,768 |  | 159,058 |  |

Investment property | 6 | 300,000 |  | 275,000 |  |

459,768 |  | 434,058 |  |

CURRENT ASSETS

Debtors | 7 | 16,122 |  | 16,594 |  |

Cash at bank and in hand | 196,271 |  | 189,809 |  |

212,393 |  | 206,403 |  |

CREDITORS

Amounts falling due within one year | 8 | (78,851 | ) | (58,350 | ) |

NET CURRENT ASSETS | 133,542 |  | 148,053 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 593,310 |  | 582,111 |  |

PROVISIONS FOR LIABILITIES | (16,150 | ) | (9,722 | ) |

NET ASSETS | 577,160 |  | 572,389 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Fair value reserve | 141,050 |  | 122,300 |  |

Retained earnings | 436,010 |  | 449,989 |  |

SHAREHOLDERS' FUNDS | 577,160 |  | 572,389 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

ALPHABETS NURSERY LIMITED (REGISTERED NUMBER: 04666866)

BALANCE SHEET - continued

31 MARCH 2025

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 10 November 2025 and were signed on its behalf by:

C M Fairbrother - Director | Mrs S Fairbrother - Director

Mrs S J B O'Donnell - Director

ALPHABETS NURSERY LIMITED (REGISTERED NUMBER: 04666866)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Alphabets Nursery Limited 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced sales of goods and services.

| Goodwill

| Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 20 years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Plant and machinery etc | - | 15% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 13 ) .

ALPHABETS NURSERY LIMITED (REGISTERED NUMBER: 04666866)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 167,450 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 167,450 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Building |  | machinery |

| costs |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 180,778 |  | 18,444 |  | 199,222 |  |

| Additions | - |  | 1,847 |  | 1,847 |  |

| Disposals | - |  | (2,298 | ) | (2,298 | ) |

| At 31 March 2025 | 180,778 |  | 17,993 |  | 198,771 |  |

| DEPRECIATION

| At 1 April 2024 | 25,184 |  | 14,980 |  | 40,164 |  |

| Charge for year | - |  | 736 |  | 736 |  |

| Eliminated on disposal | - |  | (1,897 | ) | (1,897 | ) |

| At 31 March 2025 | 25,184 |  | 13,819 |  | 39,003 |  |

| NET BOOK VALUE

| At 31 March 2025 | 155,594 |  | 4,174 |  | 159,768 |  |

| At 31 March 2024 | 155,594 |  | 3,464 |  | 159,058 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 275,000 |  |

| Revaluations | 25,000 |  |

| At 31 March 2025 | 300,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 300,000 |  |

| At 31 March 2024 | 275,000 |  |

ALPHABETS NURSERY LIMITED (REGISTERED NUMBER: 04666866)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2017 | 46,156 |  |

| Valuation in 2018 | 30,000 |  |

| Valuation in 2020 | 10,000 |  |

| Valuation in 2022 | 20,000 |  |

| Valuation in 2024 | 25,000 |  |

| Valuation in 2025 | 25,000 |  |

| Cost | 143,844 |  |

300,000 |  |

| The investment property was valued on an open market basis at the year end by the directors.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 16,122 |  | 16,594 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 35,276 |  | 19,341 |  |

| Other creditors | 43,575 |  | 39,009 |  |

78,851 |  | 58,350 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 25 | Ordinary A | £1 | 25 |  | 25 |  |

| 25 | Ordinary B | £1 | 25 |  | 25 |  |

| 25 | Ordinary C | £1 | 25 |  | 25 |  |

| 25 | Ordinary D | £1 | 25 |  | 25 |  |

100 |  | 100 |  |

| All A, B, C and D shares rank pari passu in all respects with the exception that dividends may be declared on one class of share to the exclusion of the others and that dividends at different rates may be declared on the respective classes of shares.