REGISTERED NUMBER: 04666866 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ALPHABETS NURSERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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

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