REGISTERED NUMBER: 09453153 (England and Wales)

BUTTERFLIES PRE-SCHOOL WESTGATE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss L M O'Neill

REGISTERED OFFICE:

The Billabong

St. Crispins Road

Westgate-on-sea

Kent

CT8 8EB

REGISTERED NUMBER:

09453153 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

693

1,001

CURRENT ASSETS

Debtors

5

11,672

8,953

Cash at bank

31,819

21,968

43,491

30,921

CREDITORS

Amounts falling due within one year

6

(13,564

)

(7,535

)

NET CURRENT ASSETS

29,927

23,386

TOTAL ASSETS LESS CURRENT LIABILITIES

30,620

24,387

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

30,618

24,385

SHAREHOLDERS' FUNDS

30,620

24,387

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 director acknowledges her 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 director and authorised for issue on 12 May 2026 and were signed by:

Miss L M O'Neill - Director

Mr L J O'Neill - Director

1.	STATUTORY INFORMATION

Butterflies Pre-school Westgate 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixture & Fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixture &

Computer

Fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

3,798

2,654

6,452

DEPRECIATION

At 1 September 2024

3,516

1,935

5,451

Charge for year

71

237

308

At 31 August 2025

3,587

2,172

5,759

NET BOOK VALUE

At 31 August 2025

211

482

693

At 31 August 2024

282

719

1,001

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,959

3,732

Sundry debtors

360

-

Tax

61

-

Prepayments

5,292

5,221

11,672

8,953

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation Tax

3,880

318

Directors' current accounts

8,700

2,457

Accrued expenses

984

4,760

13,564

7,535

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss L M O'Neill.