REGISTERED NUMBER: 03536600 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

THE FOUNDATIONS FOR LEARNING PARTNERSHIP

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

M H Brandon

Registered office:

37 Royston Court

Manor Road North

Hinchley Wood

Esher

KT10 0AF

Registered number:

03536600 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

-

148,075

-

148,075

Current assets

Debtors

6

-

39,188

Cash at bank

43,039

31,580

43,039

70,768

Creditors

Amounts falling due within one year

7

(277,637

)

(617,042

)

Net current liabilities

(234,598

)

(546,274

)

Total assets less current liabilities

(234,598

)

(398,199

)

Capital and reserves

Called up share capital

1,000

1,000

Share premium

417,042

417,042

Retained earnings

(652,640

)

(816,241

)

(234,598

)

(398,199

)

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 his 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 25 January 2026 and were signed by:

A D Jepson - Director

1.	Statutory information

The Foundations For Learning Partnership 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 is recognised at the fair value of the consideration received or receivable for Nursery services

provided in the normal course of business .

Rental income is accounted for on a rent receivable basis

Intangible assets

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of

depreciation and any impairment losses

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over

their useful lives on the following bases:

Land and buildings - Freehold Land not depreciated

Permanent buildings - 2 % on cost per annum

Land and buildings Leasehold - 10 % on cost per annum

Fixtures & Fittings - 10% on cost per annum ( as part of an acquisition 10% - 25% )

The gain or loss arising on the disposal of an asset is determined as the difference between the sale

proceeds and the carrying value of the asset, and is credited or charged to profit or loss .

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 NIL (2024 - NIL).

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

266,000

Amortisation

At 1 January 2025

and 31 December 2025

266,000

Net book value

At 31 December 2025

-

At 31 December 2024

-

5.	Tangible fixed assets

Fixtures

Freehold

Long

and

property

leasehold

fittings

Totals

£

£

£

£

Cost

At 1 January 2025

246,500

420,950

240,412

907,862

Disposals

(148,075

)

-

-

(148,075

)

At 31 December 2025

98,425

420,950

240,412

759,787

Depreciation

At 1 January 2025

and 31 December 2025

98,425

420,950

240,412

759,787

Net book value

At 31 December 2025

-

-

-

-

At 31 December 2024

148,075

-

-

148,075

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

39,188

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

(1

)

Other creditors

277,637

397,959

Accruals and deferred income

-

219,084

277,637

617,042