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REGISTERED NUMBER: 06467612 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

CASTLE NURSERY KENILWORTH LIMITED |

CASTLE NURSERY KENILWORTH LIMITED (REGISTERED NUMBER: 06467612) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| CASTLE NURSERY KENILWORTH LIMITED |

COMPANY INFORMATION

for the year ended 31 March 2025

| DIRECTORS: | Mrs P A Weighell

| Mrs S J Bromley

| REGISTERED OFFICE: | 1110 Elliott Court

| Coventry Business Park

| Herald Avenue

| Coventry

| West Midlands

| CV5 6UB

| REGISTERED NUMBER: | 06467612 (England and Wales)

| ACCOUNTANTS: | LDP Luckmans

| 1110 Elliott Court

| Coventry Business Park

| Herald Avenue

| Coventry

| West Midlands

| CV5 6UB

CASTLE NURSERY KENILWORTH LIMITED (REGISTERED NUMBER: 06467612) |

BALANCE SHEET

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 503,492 |  | 527,644 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 4,000 |  |

Cash at bank | 615,123 |  | 856,094 |  |

615,123 |  | 860,094 |  |

CREDITORS

Amounts falling due within one year | 6 | 31,125 |  | 70,531 |  |

NET CURRENT ASSETS | 583,998 |  | 789,563 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,087,490 |  | 1,317,207 |  |

PROVISIONS FOR LIABILITIES | 8,652 |  | 14,690 |  |

NET ASSETS | 1,078,838 |  | 1,302,517 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 1,078,837 |  | 1,302,516 |  |

SHAREHOLDERS' FUNDS | 1,078,838 |  | 1,302,517 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

Mrs S J Bromley - Director

CASTLE NURSERY KENILWORTH LIMITED (REGISTERED NUMBER: 06467612) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Castle Nursery Kenilworth 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.

| The nature of the company's operations and principal activities are a nursery school.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £ .

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

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

| Nursery fees are recognised on a receipts basis with any monies owing at the year end accounted for as a debtor.

| Tangible fixed assets

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

| Freehold property | - | in accordance with the property

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% straight line

| Computer equipment | - | 33% on cost

| Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

CASTLE NURSERY KENILWORTH LIMITED (REGISTERED NUMBER: 06467612) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Government grants

| Capital grants, that are made as a contribution towards specific expenditure on fixed assets, are recognised over the useful economic lives of the related assets.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Provisions

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

| Judgements and key sources of estimation uncertainty

| No significant judgements have been made in the process of applying the above accounting policies.

| There are no key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 50 (2024 - 49 ) .

CASTLE NURSERY KENILWORTH LIMITED (REGISTERED NUMBER: 06467612) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 April 2024 | 468,883 |  | 19,233 |  | 180,855 |  |

| Disposals | - |  | - |  | - |  |

| At 31 March 2025 | 468,883 |  | 19,233 |  | 180,855 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 19,233 |  | 134,679 |  |

| Charge for year | - |  | - |  | 15,744 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 March 2025 | - |  | 19,233 |  | 150,423 |  |

| NET BOOK VALUE

| At 31 March 2025 | 468,883 |  | - |  | 30,432 |  |

| At 31 March 2024 | 468,883 |  | - |  | 46,176 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 22,794 |  | 33,000 |  | 724,765 |  |

| Disposals | (22,794 | ) | - |  | (22,794 | ) |

| At 31 March 2025 | - |  | 33,000 |  | 701,971 |  |

| DEPRECIATION

| At 1 April 2024 | 18,737 |  | 24,472 |  | 197,121 |  |

| Charge for year | 676 |  | 4,351 |  | 20,771 |  |

| Eliminated on disposal | (19,413 | ) | - |  | (19,413 | ) |

| At 31 March 2025 | - |  | 28,823 |  | 198,479 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 4,177 |  | 503,492 |  |

| At 31 March 2024 | 4,057 |  | 8,528 |  | 527,644 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Prepayments and accrued income | - |  | 4,000 |  |

CASTLE NURSERY KENILWORTH LIMITED (REGISTERED NUMBER: 06467612) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Social security and other taxes | 20,504 |  | 60,666 |  |

| Other creditors | 3,001 |  | 2,593 |  |

| Directors' current accounts | 3,120 |  | 2,771 |  |

| Accrued expenses | 4,500 |  | 4,501 |  |

31,125 |  | 70,531 |  |