BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company continued to be that of running children's preschool nurseries. 13 October 2025 21 20 10280719 2025-07-31 10280719 2024-07-31 10280719 2023-07-31 10280719 2024-08-01 2025-07-31 10280719 2023-08-01 2024-07-31 10280719 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10280719 uk-curr:PoundSterling 2024-08-01 2025-07-31 10280719 uk-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10280719 uk-bus:FullAccounts 2024-08-01 2025-07-31 10280719 uk-core:ShareCapital 2025-07-31 10280719 uk-core:ShareCapital 2024-07-31 10280719 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 10280719 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 10280719 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 10280719 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 10280719 uk-bus:FRS102 2024-08-01 2025-07-31 10280719 uk-core:FurnitureFittingsToolsEquipment 2024-08-01 2025-07-31 10280719 uk-core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 10280719 uk-core:CurrentFinancialInstruments 2025-07-31 10280719 uk-core:CurrentFinancialInstruments 2024-07-31 10280719 uk-core:WithinOneYear 2025-07-31 10280719 uk-core:WithinOneYear 2024-07-31 10280719 uk-core:WithinOneYear 2025-07-31 10280719 uk-core:WithinOneYear 2024-07-31 10280719 uk-core:AfterOneYear 2025-07-31 10280719 uk-core:AfterOneYear 2024-07-31 10280719 uk-core:BetweenTwoFiveYears 2025-07-31 10280719 uk-core:BetweenTwoFiveYears 2024-07-31 10280719 2024-08-01 2025-07-31 10280719 uk-bus:Director1 2024-08-01 2025-07-31 10280719 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP iso4217:EUR xbrli:shares

Company Registration Number: 10280719

The Little Learning Tree Preschool Ltd

Unaudited Financial Statements

for the financial year ended 31 July 2025

The Little Learning Tree Preschool Ltd

Company Registration Number: 10280719

STATEMENT OF FINANCIAL POSITION

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | 8,569 |  | 3,870
|  |  | ───────── |  | ─────────
Current Assets

Receivables |  | 6 | 102,825 |  | 67,332
Cash and cash equivalents |  |  | 93,033 |  | 66,886
|  |  | ───────── |  | ─────────
|  |  | 195,858 |  | 134,218
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  | 7 | (138,136) |  | (93,850)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 57,722 |  | 40,368
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 66,291 |  | 44,238
Payables:

amounts falling due after more than one year |  | 8 | (35,386) |  | (19,745)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 30,905 |  | 24,493
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 30,903 |  | 24,491
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 30,905 |  | 24,493
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 13 October 2025 and signed on its behalf by

________________________________ |  |  |  |  |
Alice Penfold |  |  |  |  |
Director |  |  |  |  |

The Little Learning Tree Preschool Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| The Little Learning Tree Preschool Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 10280719. The registered office of the company is 1 Leicester Drive, Tunbridge Wells, Kent, TN2 5PH, England which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable relating to running children's preschool nurseries.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 25% Straight line
|  | Computer equipment | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 21, (2024 - 20).
|  | 2025 | 2024
|  | Number | Number
| Normal | 21 | 20
|  | ═════════ | ═════════

4. | Dividends | 2025 | 2024
|  | £ | £
| Dividends on equity shares:
| - Interim paid | 27,000 | 15,000
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Fixtures, | Computer | Total
|  | fittings and | equipment |
|  | equipment |  |
|  | £ | £ | £
| Cost
| At 1 August 2024 | 3,970 | 4,955 | 8,925
| Additions | 6,802 | 2,106 | 8,908
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 10,772 | 7,061 | 17,833
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 August 2024 | 1,657 | 3,398 | 5,055
| Charge for the financial year | 2,605 | 1,604 | 4,209
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 4,262 | 5,002 | 9,264
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 July 2025 | 6,510 | 2,059 | 8,569
|  | ═════════ | ═════════ | ═════════
| At 31 July 2024 | 2,313 | 1,557 | 3,870
|  | ═════════ | ═════════ | ═════════

6. | Receivables | 2025 | 2024
|  | £ | £
| Trade receivables | 98,007 | 65,029
| Taxation | 2,018 | -
| Prepayments and accrued income | 2,800 | 2,303
|  | ───────── | ─────────
|  | 102,825 | 67,332
|  | ═════════ | ═════════

7. | Payables | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 4,302 | 4,278
| Business loan | 4,415 | -
| Trade payables | 59 | -
| Taxation | 4,414 | 10,985
| Other creditors | 24,764 | 21,344
| Deferred income | 100,182 | 57,243
|  | ───────── | ─────────
|  | 138,136 | 93,850
|  | ═════════ | ═════════

8. | Payables | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | 15,509 | 19,745
| Business loan | 19,877 | -
|  | ───────── | ─────────
|  | 35,386 | 19,745
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 7) | 8,717 | 4,278
| Repayable between two and five years | 35,386 | 19,745
|  | ───────── | ─────────
|  | 44,103 | 24,023
|  | ═════════ | ═════════