REGISTERED NUMBER: 06013112 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

THE LEARNING TREE NURSERY (PSJ) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J J Baxter

Ms D M Hobbs

SECRETARY:

Mrs J J Baxter

REGISTERED OFFICE:

9-13 High Street

Wells

Somerset

BA5 2AA

REGISTERED NUMBER:

06013112 (England and Wales)

ACCOUNTANTS:

Simmons Accountants Limited

Chartered Certified Accountants

13 High Street

Wells

Somerset

BA5 2AA

FIXED ASSETS

Intangible assets

4

2,056

3,236

Tangible assets

5

78,725

78,901

80,781

82,137

CURRENT ASSETS

Debtors

6

13,220

1,207

Cash at bank

830,624

422,188

843,844

423,395

CREDITORS

Amounts falling due within one year

7

210,068

119,996

NET CURRENT ASSETS

633,776

303,399

TOTAL ASSETS LESS CURRENT LIABILITIES

714,557

385,536

CREDITORS

Amounts falling due after more than one year

8

-

3,270

NET ASSETS

714,557

382,266

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

714,457

382,166

SHAREHOLDERS' FUNDS

714,557

382,266

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 13 October 2025 and were signed on its behalf by:

Mrs J J Baxter - Director

Ms D M Hobbs - Director

1.	STATUTORY INFORMATION

The Learning Tree Nursery (Psj) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 52 (2024 - 45 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

23,600

AMORTISATION

At 1 September 2024

20,364

Charge for year

1,180

At 31 August 2025

21,544

NET BOOK VALUE

At 31 August 2025

2,056

At 31 August 2024

3,236

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

177,736

16,642

194,378

Additions

-

9,534

9,534

At 31 August 2025

177,736

26,176

203,912

DEPRECIATION

At 1 September 2024

99,684

15,793

115,477

Charge for year

7,110

2,600

9,710

At 31 August 2025

106,794

18,393

125,187

NET BOOK VALUE

At 31 August 2025

70,942

7,783

78,725

At 31 August 2024

78,052

849

78,901

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,182

1,207

Other debtors

12,038

-

13,220

1,207

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,270

4,360

Taxation and social security

194,190

105,352

Other creditors

12,608

10,284

210,068

119,996

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

3,270

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Ms D M Hobbs

Balance outstanding at start of year

(3,787

)

18,275

Amounts advanced

15,824

-

Amounts repaid

-

(22,062

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,037

(3,787

)