REGISTERED NUMBER: 11231494 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

KIDS LOVE NATURE (LYTCHETT) LTD

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

81,953

91,443

81,953

91,443

Current assets

Stocks

3,000

3,000

Debtors

6

127,476

93,031

Cash at bank

162,900

83,934

293,376

179,965

Creditors

Amounts falling due within one year

7

353,224

241,068

Net current liabilities

(59,848

)

(61,103

)

Total assets less current liabilities

22,105

30,340

Creditors

Amounts falling due after more than one year

8

-

(7,500

)

Provisions for liabilities

10

(11,421

)

(12,598

)

Net assets

10,684

10,242

Capital and reserves

Called up share capital

11

100

100

Retained earnings

10,584

10,142

Shareholders' funds

10,684

10,242

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr B L Walliman - Director

1.	Statutory information

Kids Love Nature (Lytchett) Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 11231494. The registered office and business address is Kids Love Nature Kindergarten att Lytchett Minster, Dorchester Road, Lytchett Minster, Poole, England, BH16 6JE.

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.

Preparation of consolidated financial statements

The company is a wholly owned subsidiary and the parent company has taken the option under S399 of the Companies Act 2006 not to prepare consolidated financial statements.

Turnover

Turnover represents nursery fees received for the education of pre-school children.

Goodwill

Goodwill recognised in prior periods have now been fully amortised.

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.

Short leasehold

-

Straight line over 15 years

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 38 (2024 - 36 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 September 2024

and 31 August 2025

50,000

Amortisation

At 1 September 2024

and 31 August 2025

50,000

Net book value

At 31 August 2025

-

At 31 August 2024

-

5.	Tangible fixed assets

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

Cost

At 1 September 2024

71,741

152,033

4,321

228,095

Additions

-

10,521

-

10,521

At 31 August 2025

71,741

162,554

4,321

238,616

Depreciation

At 1 September 2024

30,689

103,519

2,444

136,652

Charge for year

4,783

14,759

469

20,011

At 31 August 2025

35,472

118,278

2,913

156,663

Net book value

At 31 August 2025

36,269

44,276

1,408

81,953

At 31 August 2024

41,052

48,514

1,877

91,443

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

1,752

738

Amounts owed by group undertakings

112,815

79,641

Other debtors

9,035

11,050

Prepayments

3,874

1,602

127,476

93,031

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

-

10,000

Trade creditors

2,105

6,156

Tax

59,586

84,139

Social security and other taxes

27,687

14,070

Pension liability

3,094

1,871

Other creditors

97,194

99,188

Accruals and deferred income

163,558

25,644

353,224

241,068

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 1-2 years

-

7,500

9.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

11,000

11,000

Between one and five years

44,000

44,000

In more than five years

33,000

44,000

88,000

99,000

10.	Provisions for liabilities

2025

2024

£

£

Deferred tax

11,421

12,598

Deferred

tax

£

Balance at 1 September 2024

12,598

Credit to Income statement during year

(1,177

)

Balance at 31 August 2025

11,421

11.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

12.	Ultimate controlling party

The ultimate controlling parties are Mr B Walliman and Mr A Shepherd through their ownership of 100% of the voting share capital in the ultimate parent company, KLN Solutions Ltd.