REGISTERED NUMBER: 05375613 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HARPERS NURSERY SCHOOL LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H Harper

M R L Zwetsloot

SECRETARY:

Mrs H Harper

REGISTERED OFFICE:

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

REGISTERED NUMBER:

05375613 (England and Wales)

ACCOUNTANTS:

Thompsons Accountancy Services Ltd

2 Manor Farm Court Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

39,982

48,002

39,982

48,002

CURRENT ASSETS

Debtors

7

10,940

3,099

Cash at bank

88,043

12,955

98,983

16,054

CREDITORS

Amounts falling due within one year

8

119,750

83,527

NET CURRENT LIABILITIES

(20,767

)

(67,473

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,215

(19,471

)

CREDITORS

Amounts falling due after more than one year

9

-

(10,018

)

PROVISIONS FOR LIABILITIES

(5,259

)

(4,828

)

NET ASSETS/(LIABILITIES)

13,956

(34,317

)

CAPITAL AND RESERVES

Allotted, called up and fully

paid share capital

100

100

Retained earnings

13,856

(34,417

)

13,956

(34,317

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

Mrs H Harper - Director

1.	STATUTORY INFORMATION

Harpers Nursery School 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover represents gross fees receivable, excluding value added tax.

GOODWILL

Goodwill - being the amount paid in connection with the acquisition of a business in 2005, has been amortised evenly over it's estimated useful life of ten 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.

Improvements to property

-

on written down value

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 25 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

AMORTISATION

At 1 April 2024

and 31 March 2025

30,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

6.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

178,673

56,311

10,823

245,807

Additions

-

4,986

2,540

7,526

At 31 March 2025

178,673

61,297

13,363

253,333

DEPRECIATION

At 1 April 2024

153,720

36,128

7,957

197,805

Charge for year

6,715

7,892

939

15,546

At 31 March 2025

160,435

44,020

8,896

213,351

NET BOOK VALUE

At 31 March 2025

18,238

17,277

4,467

39,982

At 31 March 2024

24,953

20,183

2,866

48,002

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

9,763

2,947

Prepayments

1,177

152

10,940

3,099

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,475

7,500

Trade creditors

7,004

817

Tax

24,308

10,734

Social security and other taxes

7,770

5,361

Other creditors

7,633

9,908

Directors' current accounts

422

541

Accruals and deferred income

65,138

48,666

119,750

83,527

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,000

Bank loans - 2-5 years

-

3,018

-

10,018

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

7,475

17,518

The Bank Loan is secured over the Directors personal investment property.