This is part of a series of books that explain various sciences/complicated topics to kids using the alphabet, but they're not really trying to teach the letters. Each page has a concept (following the alphabet) with the name, a basic explanation, and a more in-depth one. For example, we have 'ABCs of Biology' and it has:
"P is for Photosynthesis
Photosynthesis is how plants take energy from sunlight and store it as chemical energy.
Almost all life on Earth depends on photosynthesis to live. It allows the plants we eat to grow and creates the oxygen we breathe. A few organisms besides plants can perform photosynthesis such as algae and cyanobacteria."
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There's ones like 'Newtonian Physics for Babies' and 'ABCs of Engineering.' My guess is that OP's picture is from 'ABCs of Mathematics.'
You need the baby university
https://www.amazon.co.uk/dp/B099KJ43JK?binding=board_book&ref=dbs_dp_rwt_sb_pc_tukn