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COMPANY REGISTRATION NUMBER: 04638182

Village Pre Schools Limited

Filleted Unaudited Financial Statements

31 December 2025

Village Pre Schools Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 111,368 | 115,564

Current assets

Debtors | 7 | 11,693 |  | 8,775
Cash at bank and in hand | 33,680 |  | 33,841
| -------- |  | --------
| 45,373 |  | 42,616

Creditors: amounts falling due within one year | 8 | 53,168 |  | 59,241
| -------- |  | --------
Net current liabilities |  | 7,795 | 16,625
|  | --------- | ---------
Total assets less current liabilities |  | 103,573 | 98,939

Creditors: amounts falling due after more than one year | 9 |  | 912 | 11,731

Provisions

Taxation including deferred tax |  | 13,748 | 16,098
|  | --------- | --------
Net assets |  | 88,913 | 71,110
|  | --------- | --------

Village Pre Schools Limited

Statement of Financial Position (continued)

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 88,911 | 71,108
|  | -------- | --------
Shareholders funds |  | 88,913 | 71,110
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31st December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 3 August 2026 , and are signed on behalf of the board by:

K Henderson-Williams |
Director |

Company registration number: 04638182

Village Pre Schools Limited

Accounting Policies

Year ended 31st December 2025
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents amounts received during the year, in respect of fees and grants.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions. Deferred tax is measured on a discounted/an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | Straight line over 10 years.

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Land & Building | - | Straight line over 10 years.
| Fixtures & Fittings | - | 15% Reducing balance.
| Motor vehicle | - | 25% Reducing balance.
| Office Equipment | - | 15% Reducing balance.

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Village Pre Schools Limited

Notes to the Financial Statements

Year ended 31st December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4th Floor, 58-59 Great Marlborough Street, London, W1F 7JY.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Employee numbers
The average number of persons employed by the company during the year amounted to 16 (2024: 16 ).
4. Tax on profit
Major components of tax expense

| 2025 | 2024
| £ | £

Current tax:

UK current tax expense | 14,007 | 28,265

Deferred tax:

Origination and reversal of timing differences | ( 2,350) | –
| -------- | --------
Tax on profit | 11,657 | 28,265
| -------- | --------

Reconciliation of tax expense
The tax assessed on the profit on ordinary activities for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

| 2025 | 2024
| £ | £
Profit on ordinary activities before taxation | 44,460 | 97,437
| -------- | --------
Profit on ordinary activities by rate of tax | 11,115 | 24,359
Effect of expenses not deductible for tax purposes | 8,176 | 7,204
Effect of capital allowances and depreciation | ( 2,539) | ( 1,360)
Other tax adjustment to increase/(decrease) tax liability - DT movement | (2,350) | –
Other tax adjustment to increase/(decrease) tax liability-provisions | (2,745) | (1,938)
| -------- | --------
Tax on profit | 11,657 | 28,265
| -------- | --------

5. Intangible assets

| Goodwill
| £
Cost |
At 1st January 2025 and 31st December 2025 | 25,000
| --------
Amortisation |
At 1st January 2025 and 31st December 2025 | 25,000
| --------
Carrying amount |
At 31st December 2025 | –
| --------
At 31st December 2024 | –
| --------

6. Tangible assets

| Land and buildings | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1st January 2025 | 74,315 | 119,862 | 71,674 | 68,931 | 334,782
Additions | – | – | 35,641 | 3,087 | 38,728
Disposals | – | – | ( 22,500) | – | ( 22,500)
| -------- | --------- | -------- | -------- | ---------
At 31st December 2025 | 74,315 | 119,862 | 84,815 | 72,018 | 351,010
| -------- | --------- | -------- | -------- | ---------
Depreciation |  |  |  |  |
At 1st January 2025 | 42,713 | 91,216 | 31,357 | 53,932 | 219,218
Charge for the year | 7,432 | 4,297 | 15,825 | 2,713 | 30,267
Disposals | – | – | ( 9,843) | – | ( 9,843)
| -------- | --------- | -------- | -------- | ---------
At 31st December 2025 | 50,145 | 95,513 | 37,339 | 56,645 | 239,642
| -------- | --------- | -------- | -------- | ---------
Carrying amount |  |  |  |  |
At 31st December 2025 | 24,170 | 24,349 | 47,476 | 15,373 | 111,368
| -------- | --------- | -------- | -------- | ---------
At 31st December 2024 | 31,602 | 28,646 | 40,317 | 14,999 | 115,564
| -------- | --------- | -------- | -------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Prepayments and accrued income | – | 6,369
Director's loan account | 615 | 251
Other debtors | 11,078 | 2,155
| -------- | -------
| 11,693 | 8,775
| -------- | -------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals and deferred income | 18,173 | 2,680
Corporation tax | 14,008 | 28,267
Social security and other taxes | 3,994 | 11,301
Other creditors | 16,993 | 16,993
| -------- | --------
| 53,168 | 59,241
| -------- | --------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Obligations under finance leases and hire purchase contracts | 912 | 11,731
| ---- | --------

10. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions | 13,748 | 16,098
| -------- | --------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Provisions | 13,748 | 16,098
| -------- | --------

11. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| K Henderson-Williams | 251 | 364 | 615
|  | ---- | ---- | ----

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| K Henderson-Williams | ( 80) | 331 | 251
|  | ---- | ---- | ----