Green Twigs Nursery, Montessori & Forest School Ltd

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

Registered number: 09906543

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		282		564

			282		564
CURRENT ASSETS
Debtors	5	46,131		53,179
Cash at bank and in hand		41		2,736

		46,172		55,915
Creditors: Amounts Falling Due Within One Year	6	(46,282 )		(42,233 )

NET CURRENT ASSETS (LIABILITIES)			(110 )		13,682

TOTAL ASSETS LESS CURRENT LIABILITIES			172		14,246

Creditors: Amounts Falling Due After More Than One Year	7		-		(13,754 )

NET ASSETS			172		492

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			72		392

SHAREHOLDERS' FUNDS			172		492

Page 1

Page 2

Green Twigs Nursery, Montessori & Forest School Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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 director acknowledges her 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

Mrs Katherine King

Director

24/07/2026

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

1. General Information

Green Twigs Nursery, Montessori & Forest School Ltd Registered number 09906543 is a limited by shares company incorporated in England & Wales. The Registered Office is Glan Monnow, Longtown, Hereford, England, HR2 0PB.

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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form 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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery	25% straight line
Computer Equipment	25% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

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 year 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	4	4

	4	4

Page 3

Page 4

Green Twigs Nursery, Montessori & Forest School Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	5,000	1,129	6,129

As at 31 December 2025	5,000	1,129	6,129

Depreciation
As at 1 January 2025	5,000	565	5,565
Provided during the period	-	282	282

As at 31 December 2025	5,000	847	5,847

Net Book Value
As at 31 December 2025	-	282	282

As at 1 January 2025	-	564	564

5. Debtors

	2025	2024
	£	£
Due within one year
Corporation tax recoverable assets	11,245	23,340
Director's loan account	34,886	29,839

	46,131	53,179

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	110	-
Bank loans and overdrafts	27,646	12,497
Corporation tax	5,285	5,322
Other taxes and social security	3,359	2,542
Accruals and deferred income	9,882	21,872

	46,282	42,233

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

	2025	2024
	£	£
Bank loans	-	13,754

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 4

Page 5

Green Twigs Nursery, Montessori & Forest School Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mrs Katherine King	29,838	5,048	-	-	34,886

The above loan is unsecured, subject to interest at 2.25% up to 31/03/2026 and 3.75% thereafter, and repayable on demand.

Page 5