REGISTERED NUMBER: 11485919 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BROCK PRE-SCHOOLS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S K Brock

P M Brock

SECRETARIES:

Mrs S K Brock

P M Brock

REGISTERED OFFICE:

7 River Grove Park

Beckenham

Kent

BR3 1HU

REGISTERED NUMBER:

11485919 (England and Wales)

ACCOUNTANTS:

Edwards Chartered Accountants

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

FIXED ASSETS

Intangible assets

4

32,914

37,615

Tangible assets

5

1,796

1,676

Investments

6

200

200

34,910

39,491

CURRENT ASSETS

Debtors

7

31,848

73,775

Cash at bank

13,076

9,150

44,924

82,925

CREDITORS

Amounts falling due within one year

8

20,985

82,266

NET CURRENT ASSETS

23,939

659

TOTAL ASSETS LESS CURRENT LIABILITIES

58,849

40,150

CAPITAL AND RESERVES

Called up share capital

80

80

Capital redemption reserve

40

40

Retained earnings

58,729

40,030

58,849

40,150

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 10 March 2026 and were signed on its behalf by:

P M Brock - Director

1.	STATUTORY INFORMATION

Brock Pre-Schools 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.	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 2022, is being amortised evenly over its 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.

Fixtures and fittings

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 13 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

47,019

AMORTISATION

At 1 September 2024

9,404

Charge for year

4,701

At 31 August 2025

14,105

NET BOOK VALUE

At 31 August 2025

32,914

At 31 August 2024

37,615

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

2,981

Additions

572

At 31 August 2025

3,553

DEPRECIATION

At 1 September 2024

1,305

Charge for year

452

At 31 August 2025

1,757

NET BOOK VALUE

At 31 August 2025

1,796

At 31 August 2024

1,676

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

200

NET BOOK VALUE

At 31 August 2025

200

At 31 August 2024

200

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

31,848

73,775

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

11,092

3,065

Other creditors

9,893

79,201

20,985

82,266

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £12,200 were paid to the directors .

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the officers, jointly.