REGISTERED NUMBER: 04391282 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BUSY BEE MONTESSORI NURSERY SCHOOL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs J Beales

SECRETARY:

Mrs R J Davies

REGISTERED OFFICE:

Suite 4 East Barton Barns

East Barton Road

Great Barton

Bury St Edmunds

Suffolk

IP31 2QY

REGISTERED NUMBER:

04391282 (England and Wales)

ACCOUNTANTS:

Twinn Accountants Limited

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,409

22,156

11,409

22,156

CURRENT ASSETS

Stocks

6

1,034

1,106

Debtors

7

4,497

4,315

Cash at bank

308,717

251,873

314,248

257,294

CREDITORS

Amounts falling due within one year

8

85,949

78,006

NET CURRENT ASSETS

228,299

179,288

TOTAL ASSETS LESS CURRENT LIABILITIES

239,708

201,444

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

239,608

201,344

SHAREHOLDERS' FUNDS

239,708

201,444

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 22 July 2026 and were signed by:

Mrs J Beales - Director

1.	STATUTORY INFORMATION

Busy Bee Montessori Nursery School Ltd 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

Income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on cost

Equipment

-

25% on cost

Motor vehicles

-

25% on cost

Office equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the asset's fair value at the date of inception and the present value of minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of the capital and interest elements. The interest is charged to the profit and loss so as to produce a constant periodic rate of interest of the remaining balance of liability.

Rentals payable under the operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, was amortised evenly over its estimated useful life of thirteen years.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 37 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

280,000

AMORTISATION

At 1 April 2025

and 31 March 2026

280,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Short

Motor

Office

leasehold

Equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

110,209

91,407

32,763

10,575

244,954

Additions

-

3,578

-

5,635

9,213

Disposals

(70,477

)

(25,082

)

-

(447

)

(96,006

)

At 31 March 2026

39,732

69,903

32,763

15,763

158,161

DEPRECIATION

At 1 April 2025

97,931

86,079

30,218

8,570

222,798

Charge for year

4,250

1,994

2,545

2,258

11,047

Eliminated on disposal

(65,742

)

(21,286

)

-

(65

)

(87,093

)

At 31 March 2026

36,439

66,787

32,763

10,763

146,752

NET BOOK VALUE

At 31 March 2026

3,293

3,116

-

5,000

11,409

At 31 March 2025

12,278

5,328

2,545

2,005

22,156

6.

STOCKS

2026

2025

£

£

Stocks

1,034

1,106

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments

4,497

4,315

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,805

1,455

Corporation tax

28,622

43,586

Social security and other taxes

18,803

13,818

Other creditors

11,582

9,671

Director's current account

18,477

3,816

Accruals & deferred income

5,660

5,660

85,949

78,006

9.	LEASING AGREEMENTS

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

2026

2025

£

£

Within one year

1,123

2,220

Between one and five years

281

1,404

1,404

3,624