ACCOUNTS - Final Accounts preparation

Company registration number: 13506165

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 AUGUST 2025

	FRIMLEY TOWN MONTESSORI NURSERY SCHOOL LIMITED


FRIMLEY TOWN MONTESSORI NURSERY SCHOOL LIMITED

COMPANY INFORMATION

Directors	A L Sanderson
	M Sanderson


Registered number	13506165


Registered office	The Manor
	30 Southwell Park Road
	Camberley
	Surrey
	GU15 3QQ


Trading Address	105 Portsmouth Road
	Frimley
	Camberley
	Surrey
	GU16 7AA



Accountants	Menzies LLP
	Chartered Accountants
	Victoria House
	50-58 Victoria Road
	Farnborough
	Hampshire
	GU14 7PG


FRIMLEY TOWN MONTESSORI NURSERY SCHOOL LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


FRIMLEY TOWN MONTESSORI NURSERY SCHOOL LIMITED REGISTERED NUMBER:13506165

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		217,884		158,067
			217,884		158,067
Current assets
Debtors		366,880		323,086
Cash at bank and in hand		82,853		-
		449,733		323,086
Creditors: amounts falling due within one year	6	(357,176)		(190,264)
Net current assets			92,557		132,822
Total assets less current liabilities			310,441		290,889

Net assets			310,441		290,889

Capital and reserves
Called up share capital	1	1
Profit and loss account	310,440	290,888
	310,441	290,889

Page 1


FRIMLEY TOWN MONTESSORI NURSERY SCHOOL LIMITED REGISTERED NUMBER:13506165

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

M Sanderson

Director

Date: 14 January 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 2


FRIMLEY TOWN MONTESSORI NURSERY SCHOOL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Frimley Town Montessori School Nursery Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Long-term leasehold property	-	10%	Straight Line
Motor vehicles	-	25%	Reducing Balance
Office equipment	-	33%	Reducing Balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3


FRIMLEY TOWN MONTESSORI NURSERY SCHOOL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 28 (2024 - 25).

4.	Tangible fixed assets

	Long-term leasehold property	Motor vehicles	Office equipment	Total
	£	£	£	£
Cost or valuation
At 1 September 2024	144,329	43,807	3,766	191,902
Additions	89,866	-	1,190	91,056
At 31 August 2025	234,195	43,807	4,956	282,958
Depreciation
At 1 September 2024	27,634	5,476	725	33,835
Charge for the year on owned assets	20,423	9,583	1,233	31,239
At 31 August 2025	48,057	15,059	1,958	65,074
Net book value
At 31 August 2025	186,138	28,748	2,998	217,884

5.	Current asset investments

Page 4


FRIMLEY TOWN MONTESSORI NURSERY SCHOOL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	-	45,596
Corporation tax	173,203	91,180
Other taxation and social security	14,723	29,961
Other creditors	1,872	6,961
Accruals and deferred income	167,378	16,566
	357,176	190,264

Page 5