REGISTERED NUMBER: 13246387 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

MARYAMS NURSERY LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

24,749

18,374

Property, plant and equipment

5

375,259

380,086

400,008

398,460

CURRENT ASSETS

Debtors

6

1,381,481

437,644

Cash at bank and in hand

240,074

390,096

1,621,555

827,740

CREDITORS

Amounts falling due within one year

7

583,719

366,163

NET CURRENT ASSETS

1,037,836

461,577

TOTAL ASSETS LESS CURRENT LIABILITIES

1,437,844

860,037

PROVISIONS FOR LIABILITIES

8

60,900

62,594

NET ASSETS

1,376,944

797,443

CAPITAL AND RESERVES

Called up share capital

200

200

Share premium

99,940

99,940

Retained earnings

1,276,804

697,303

1,376,944

797,443

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 director acknowledges her 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 31 August 2026 and were signed by:

Ms A Aalamani - Director

1.	STATUTORY INFORMATION

Maryams Nursery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13246387

Registered office:

1 Kings Avenue

London

N21 3NA

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.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are significant judgements or estimates involved in the preparation of the financial statements.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts. Revenue is recognised when services are rendered to the customers.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

The assets are being amortised evenly over their estimated useful life of five years.

The company has adopted the policy of not amortizing the assets in the first year, however full amortization is provided in the year of disposal.

Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Short leasehold - 25% on reducing balance

Plant and machinery - 25% on reducing balance

Fixtures and fittings - 25% on reducing balance

The company has adopted the policy of not depreciating the assets in the first year, however full depreciation is provided in the year of disposal.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the statement of financial position 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.

Cash and cash equivalent

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

30,623

Additions

12,500

At 31 August 2025

43,123

AMORTISATION

At 1 September 2024

12,249

Charge for year

6,125

At 31 August 2025

18,374

NET BOOK VALUE

At 31 August 2025

24,749

At 31 August 2024

18,374

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 September 2024

220,940

79,755

278,071

578,766

Additions

34,379

-

55,822

90,201

At 31 August 2025

255,319

79,755

333,893

668,967

DEPRECIATION

At 1 September 2024

91,231

21,223

86,226

198,680

Charge for year

32,427

14,635

47,966

95,028

At 31 August 2025

123,658

35,858

134,192

293,708

NET BOOK VALUE

At 31 August 2025

131,661

43,897

199,701

375,259

At 31 August 2024

129,709

58,532

191,845

380,086

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

246,537

-

Other debtors

1,134,944

437,644

1,381,481

437,644

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,256

144

Taxation and social security

388,938

205,747

Other creditors

185,525

160,272

583,719

366,163

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

60,900

62,594

Deferred

tax

£

Balance at 1 September 2024

62,594

Credit to Income Statement during year

(1,694

)

Balance at 31 August 2025

60,900

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Included in other debtors less than one year is an amount of £91,157 (2024: £49,251) due from a connected company with common directorship and shareholdings. The loan was interest free and recoverable on demand.

Included in other creditors less than one year is an amount of £55,517 (2024: £16,389) due to the director of the company. The loan was interest free and repayable on demand.