REGISTERED NUMBER: 10155376 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

FIRST LEARNERS' NURSERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K M Vandenelsken

W Vandenelsken

REGISTERED OFFICE:

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

BUSINESS ADDRESS:

1 New Jacques Court Cottages

Park Gate Road

Bladbean

Canterbury

Kent

CT4 6ND

REGISTERED NUMBER:

10155376 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

FIXED ASSETS

Tangible assets

4

738

921

CURRENT ASSETS

Debtors

5

4,608

8,471

Cash at bank

306

291

4,914

8,762

CREDITORS

Amounts falling due within one year

6

31,624

9,032

NET CURRENT LIABILITIES

(26,710

)

(270

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(25,972

)

651

PROVISIONS FOR LIABILITIES

7

175

175

NET (LIABILITIES)/ASSETS

(26,147

)

476

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(26,149

)

474

SHAREHOLDERS' FUNDS

(26,147

)

476

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 August 2026 and were signed on its behalf by:

Mrs K M Vandenelsken - Director

1.	STATUTORY INFORMATION

First Learners' Nursery 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

During the period the company incurred a loss of £26,623 (2024: £2,018) and at the balance sheet date had net liabilities of £26,147 (2024: £476 net assets). These financial statements have been prepared on a going concern basis which assumes continuing support from the company director and creditors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

2,622

DEPRECIATION

At 1 September 2024

1,701

Charge for year

183

At 31 August 2025

1,884

NET BOOK VALUE

At 31 August 2025

738

At 31 August 2024

921

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

4,608

8,471

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

18,151

4,004

Other creditors

13,473

5,028

31,624

9,032

7.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

175

175

Deferred

tax

£

Balance at 1 September 2024

175

Balance at 31 August 2025

175

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

Mrs K M Vandenelsken and W Vandenelsken

Balance outstanding at start of year

7,937

-

Amounts advanced

4,073

7,937

Amounts repaid

(7,937

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,073

7,937

9.	RELATED PARTY DISCLOSURES

Mr & Mrs Vandenelsken - Directors and Shareholders

At the balance sheet date Mr and Mrs Vandenelsken owed First Learners' Nursery Ltd £4,073 (2024 -- £7,937.)