REGISTERED NUMBER: 04610643 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FLEDGLINGS PRE-SCHOOL NURSERY LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mrs B Mehta

REGISTERED OFFICE:

Stretton

Ladybrook Road

Bramhall

Stockport

SK7 3NE

REGISTERED NUMBER:

04610643 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

21,106

22,203

21,106

22,203

CURRENT ASSETS

Debtors

48,955

47,205

Cash at bank and in hand

68,178

83,540

117,133

130,745

CREDITORS

Amounts falling due within one year

121,602

97,216

NET CURRENT (LIABILITIES)/ASSETS

(4,469

)

33,529

TOTAL ASSETS LESS CURRENT LIABILITIES

16,637

55,732

PROVISIONS FOR LIABILITIES

6

1,826

2,100

NET ASSETS

14,811

53,632

CAPITAL AND RESERVES

Called up share capital

7

5

5

Retained earnings

14,806

53,627

SHAREHOLDERS' FUNDS

14,811

53,632

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 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

Mrs B Mehta - Director

1.	STATUTORY INFORMATION

Fledglings Pre-School Nursery 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 represents the total amount receivable by the company for services provided, excluding value added tax.

Goodwill

Goodwill arose on Incorporation of the business in 2002 and is being amortised over 20 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.

Plant & machinery

-

25% on reducing balance

Fixtures & fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 25 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

30,000

AMORTISATION

At 1 January 2025

and 31 December 2025

30,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

51,033

Additions

1,092

At 31 December 2025

52,125

DEPRECIATION

At 1 January 2025

28,830

Charge for year

2,189

At 31 December 2025

31,019

NET BOOK VALUE

At 31 December 2025

21,106

At 31 December 2024

22,203

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,826

2,100

Deferred

tax

£

Balance at 1 January 2025

2,100

Credit to Statement of Income and Retained Earnings during year

(274

)

Balance at 31 December 2025

1,826

Deferred tax arises as a result of accelerated capital allowances on fixed assets.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

A Ordinary Shares

£1

1

1

1

B Ordinary Shares

£1

1

1

1

C Ordinary Shares

£1

1

1

1

D Ordinary Shares

£1

1

1

1

E Ordinary Shares

£1

1

1

5

5

8.	ULTIMATE CONTROLLING PARTY

The company is wholly owned by Fledglings Holding Limited, and this is the ultimate holding company.