ENCHANTED NURSERY LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07582242

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,936		-

			14,936		-
CURRENT ASSETS
Debtors	5	73,500		73,500
Cash at bank and in hand		200,681		141,568

		274,181		215,068
Creditors: Amounts Falling Due Within One Year	6	(50,392 )		(38,948 )

NET CURRENT ASSETS (LIABILITIES)			223,789		176,120

TOTAL ASSETS LESS CURRENT LIABILITIES			238,725		176,120

NET ASSETS			238,725		176,120

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			238,723		176,118

SHAREHOLDERS' FUNDS			238,725		176,120

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ENCHANTED NURSERY LIMITED

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Amit Verma

Director

15/05/2026

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

1. General Information

ENCHANTED NURSERY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07582242 . The registered office is 36 Wilcot Close, Bisley, Surrey, GU24 9DE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	Reducing balance 25%
Computer Equipment	Straight Line 25%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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ENCHANTED NURSERY LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Guarantees and financial commitments

At the balance sheet date, the company had no guarantees, commitments, or other arrangements.

The company had not entered into any guarantees, indemnities, or other financial commitments, whether legally enforceable or otherwise, nor were there any arrangements involving security over the company’s assets in respect of third‑party

liabilities.

No commitments existed in relation to capital expenditure, operating leases, borrowing facilities, or other off‑balance‑sheet arrangements, and no guarantees were provided by the company in respect of third‑party liabilities at the year end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 25 (2025: 15)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	-	-	-
Additions	18,000	1,213	19,213

As at 31 March 2026	18,000	1,213	19,213

Depreciation
As at 1 April 2025	-	-	-
Provided during the period	4,125	152	4,277

As at 31 March 2026	4,125	152	4,277

Net Book Value
As at 31 March 2026	13,875	1,061	14,936

As at 1 April 2025	-	-	-

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	73,500	73,500

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	15,853	13,573
Other taxes and social security	13,224	7,378
Other creditors	3,775	2,213
Credit Card	1,834	-
Accruals and deferred income	2,661	2,661
Directors' loan accounts	13,045	13,123

	50,392	38,948

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ENCHANTED NURSERY LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

8. Related Party Transactions

The company entered into transactions with directors, who are considered to be related parties.

Transactions during the year comprised advances to and from directors. Any balances outstanding at the year end are unsecured, interest free and have no fixed repayment terms.

As at the year end the company owes £13,045 (2025 - £13,122) to directors as a result of director loan to company.

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