Leapfrog Nursery School Limited

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

Registered number: 03799890

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,713,970		1,702,386

			1,713,970		1,702,386
CURRENT ASSETS
Debtors	6	226,000		592,399
Cash at bank and in hand		569,477		247,658

		795,477		840,057
Creditors: Amounts Falling Due Within One Year	7	(474,149 )		(344,162 )

NET CURRENT ASSETS (LIABILITIES)			321,328		495,895

TOTAL ASSETS LESS CURRENT LIABILITIES			2,035,298		2,198,281

Creditors: Amounts Falling Due After More Than One Year	8		243		(167,287 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(127 )		(127 )

NET ASSETS			2,035,414		2,030,867

CAPITAL AND RESERVES
Called up share capital	9		2		2
Other reserves			42,818		42,818
Profit and Loss Account			1,992,594		1,988,047

SHAREHOLDERS' FUNDS			2,035,414		2,030,867

Page 1

Page 2

Leapfrog Nursery School Limited

Balance Sheet (continued)

As At 5 April 2026

For the year ending 5 April 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

Ms T E Conley Director	Mr N G Parkin Director
4 August 2026

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

1. General Information

Leapfrog Nursery School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03799890 . The registered office is 1 Spencer Road, Southsea, PO4 9RN.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life .

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:

Freehold	NIL
Plant & Machinery	20% @ RBM
Fixtures & Fittings	20% @ RBM
Computer Equipment	20% @ RBM

2.5. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

Leapfrog Nursery School Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 50 (2025: 46)

4. Intangible Assets

	Goodwill
	£
Cost
As at 6 April 2025	58,000

As at 5 April 2026	58,000

Amortisation
As at 6 April 2025	58,000

As at 5 April 2026	58,000

Net Book Value
As at 5 April 2026	-

As at 6 April 2025	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 6 April 2025	1,701,629	21,376	45,275	19,927	1,788,207
Additions	11,736	-	-	-	11,736

As at 5 April 2026	1,713,365	21,376	45,275	19,927	1,799,943

Depreciation
As at 6 April 2025	-	21,275	45,056	19,490	85,821
Provided during the period	-	20	44	88	152

As at 5 April 2026	-	21,295	45,100	19,578	85,973

Net Book Value
As at 5 April 2026	1,713,365	81	175	349	1,713,970

As at 6 April 2025	1,701,629	101	219	437	1,702,386

Page 4

Page 5

Leapfrog Nursery School Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	105,000	155,000
Other debtors (1)	-	337,399
Other debtors (2)	121,000	100,000

	226,000	592,399

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	197,837	38,090
Corporation tax	129,816	76,525
Other taxes and social security	31,940	15,602
Other creditors	10,415	6,950
Credit card account	14,256	13,672
Other creditors -John Lewis	3,331	4,313
Bank Loan and Overdrafts	-	30,000
Accrued expenses	9,629	3,869
Directors' loan accounts	76,925	155,141

	474,149	344,162

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Loan Natwest	-	23,634
Bank Loan#9318	-	45,542
Bank loan#3110	-	98,354
Accruals and deferred income	(243 )	(243 )

	(243 )	167,287

9. Share Capital

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

Page 5