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Registered number: 07587744
Buttercup Montessori Kindergarten Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07587744
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 114,384 127,377
114,384 127,377
CURRENT ASSETS
Debtors 5 1,606,457 354,519
Cash at bank and in hand 1,916,214 2,302,134
3,522,671 2,656,653
Creditors: Amounts Falling Due Within One Year 6 (564,021 ) (389,110 )
NET CURRENT ASSETS (LIABILITIES) 2,958,650 2,267,543
TOTAL ASSETS LESS CURRENT LIABILITIES 3,073,034 2,394,920
NET ASSETS 3,073,034 2,394,920
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 3,072,934 2,394,820
SHAREHOLDERS' FUNDS 3,073,034 2,394,920
Page 1
Page 2
For the year ending 31 March 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
Mr A M Taylor
Director
29th October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Buttercup Montessori Kindergarten Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07587744 . The registered office is 125 Watchouse Road, Chelmsford, Essex, CM2 8NG.
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 and net of discounts. 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.
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 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:
Leasehold 20% straight line method
Motor Vehicles 25% reducing balance method
Fixtures & Fittings 25% reducing balance method
Computer Equipment 25% reducing balance method
2.4. 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.
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: 72 (2025: 72)
72 72
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Page 4
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 198,187 222,439 42,879 33,623 497,128
Additions 23,279 - - 1,349 24,628
Disposals - - - (11,070 ) (11,070 )
As at 31 March 2026 221,466 222,439 42,879 23,902 510,686
Depreciation
As at 1 April 2025 195,743 110,708 41,326 21,974 369,751
Provided during the period 3,515 27,933 535 5,638 37,621
Disposals - - - (11,070 ) (11,070 )
As at 31 March 2026 199,258 138,641 41,861 16,542 396,302
Net Book Value
As at 31 March 2026 22,208 83,798 1,018 7,360 114,384
As at 1 April 2025 2,444 111,731 1,553 11,649 127,377
5. Debtors
2026 2025
£ £
Due within one year
Amounts owed by participating interests 1,185,023 -
Other debtors 421,434 354,519
1,606,457 354,519
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 176,089 4,595
Other creditors 67,838 108,545
Taxation and social security 320,094 275,970
564,021 389,110
7. Secured Creditors
Floating charge
There is a floating charge held by Barclays over the company's assets to secure a loan held by the directors.
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Page 5
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
48 Ordinary A shares of £ 1.00 each 48 48
48 Ordinary B shares of £ 1.00 each 48 48
2 Ordinary C shares of £ 1.00 each 2 2
2 Ordinary D shares of £ 1.00 each 2 2
100 100
9. Directors Advances, Credits and Guarantees
Included within creditors are the following amounts to be repaid to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Andrew Taylor (71,250 ) 194,604 (175,774 ) - (52,420 )
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
The company is owed £1,185,023 (2025: £nil) by LTM Realty Ltd, a company with the same shareholders and directors.
Page 5