IRIS Accounts Production v25.4.12.37 13049289 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary 1.00000 Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13049289 2024-12-31 13049289 2025-12-31 13049289 2025-01-01 2025-12-31 13049289 2023-12-31 13049289 2024-01-01 2024-12-31 13049289 2024-12-31 13049289 ns14:PoundSterling 2025-01-01 2025-12-31 13049289 ns10:Director1 2025-01-01 2025-12-31 13049289 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13049289 ns10:SmallEntities 2025-01-01 2025-12-31 13049289 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13049289 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 13049289 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13049289 ns10:FullAccounts 2025-01-01 2025-12-31 13049289 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 13049289 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 13049289 ns10:OrdinaryShareClass3 2025-01-01 2025-12-31 13049289 ns10:Director2 2025-01-01 2025-12-31 13049289 ns10:Director3 2025-01-01 2025-12-31 13049289 ns10:RegisteredOffice 2025-01-01 2025-12-31 13049289 ns5:CurrentFinancialInstruments 2025-12-31 13049289 ns5:CurrentFinancialInstruments 2024-12-31 13049289 ns5:ShareCapital 2025-12-31 13049289 ns5:ShareCapital 2024-12-31 13049289 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 13049289 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 13049289 ns5:PlantMachinery 2025-01-01 2025-12-31 13049289 ns5:FurnitureFittings 2025-01-01 2025-12-31 13049289 ns5:ComputerEquipment 2025-01-01 2025-12-31 13049289 ns5:PlantMachinery 2024-12-31 13049289 ns5:FurnitureFittings 2024-12-31 13049289 ns5:ComputerEquipment 2024-12-31 13049289 ns5:PlantMachinery 2025-12-31 13049289 ns5:FurnitureFittings 2025-12-31 13049289 ns5:ComputerEquipment 2025-12-31 13049289 ns5:PlantMachinery 2024-12-31 13049289 ns5:FurnitureFittings 2024-12-31 13049289 ns5:ComputerEquipment 2024-12-31 13049289 ns10:OrdinaryShareClass1 2025-12-31 13049289 ns10:OrdinaryShareClass2 2025-12-31 13049289 ns10:OrdinaryShareClass3 2025-12-31

REGISTERED NUMBER: 13049289

| DISCOVERY NURSERY SCHOOL (PORTSMOUTH) |

| LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| DISCOVERY NURSERY SCHOOL (PORTSMOUTH) |

| LIMITED (REGISTERED NUMBER: 13049289) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| DISCOVERY NURSERY SCHOOL (PORTSMOUTH) |

| LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | S E Parker

| F J Parker

| M Stares

| REGISTERED OFFICE: | 40 Northern Parade

| Portsmouth

| Hampshire

| PO2 8ND

| REGISTERED NUMBER: | 13049289

| ACCOUNTANTS: | Morris Crocker

| Chartered Accountants

| Lake House

| 2 Port Way

| Port Solent

| Portsmouth

| Hampshire

| PO6 4TY

| DISCOVERY NURSERY SCHOOL (PORTSMOUTH) |

| LIMITED (REGISTERED NUMBER: 13049289) |

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,348 |  | 8,465 |  |

CURRENT ASSETS

Cash at bank and in hand | 60,957 |  | 36,584 |  |

CREDITORS

Amounts falling due within one year | 5 | 54,697 |  | 45,043 |  |

NET CURRENT ASSETS/(LIABILITIES) | 6,260 |  | (8,459 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,608 |  | 6 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 6 |  | 6 |  |

Retained earnings | 12,602 |  | - |  |

SHAREHOLDERS' FUNDS | 12,608 |  | 6 |  |

| DISCOVERY NURSERY SCHOOL (PORTSMOUTH) |

| LIMITED (REGISTERED NUMBER: 13049289) |

STATEMENT OF FINANCIAL POSITION - continued

31 DECEMBER 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 19 March 2026 and were signed on its behalf by:

S E Parker - Director

| DISCOVERY NURSERY SCHOOL (PORTSMOUTH) |

| LIMITED (REGISTERED NUMBER: 13049289) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Discovery Nursery School (Portsmouth) Limited is a private company, limited by shares , registered in Not specified/Other. 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 represents net invoiced sales of goods and services, excluding value added tax.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

| Trade and other debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

| Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

| Trade and other creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

| 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 statement of financial position date.

| DISCOVERY NURSERY SCHOOL (PORTSMOUTH) |

| LIMITED (REGISTERED NUMBER: 13049289) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 15 (2024 - 15 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 15,100 |  | 4,027 |  | 1,357 |  | 20,484 |  |

| DEPRECIATION

| At 1 January 2025 | 9,452 |  | 1,881 |  | 686 |  | 12,019 |  |

| Charge for year | 1,412 |  | 537 |  | 168 |  | 2,117 |  |

| At 31 December 2025 | 10,864 |  | 2,418 |  | 854 |  | 14,136 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,236 |  | 1,609 |  | 503 |  | 6,348 |  |

| At 31 December 2024 | 5,648 |  | 2,146 |  | 671 |  | 8,465 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to associates | 2,724 |  | 2,724 |  |

| Corporation tax | 3,687 |  | 4,752 |  |

| Social security and other taxes | (283 | ) | 3,954 |  |

| Directors' current accounts | 24 |  | 24 |  |

| Accruals and deferred income | 47,045 |  | 32,089 |  |

| Accrued expenses | 1,500 |  | 1,500 |  |

54,697 |  | 45,043 |  |

| DISCOVERY NURSERY SCHOOL (PORTSMOUTH) |

| LIMITED (REGISTERED NUMBER: 13049289) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 4 | Ordinary | £1 | 4 |  | 4 |  |

| 1 | Ordinary A | £1 | 1 |  | 1 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

6 |  | 6 |  |