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REGISTERED NUMBER: 05744937 (England and Wales)

| College Grove Nursery Limited |

| Financial Statements |

| for the Year Ended 28 February 2025 |

College Grove Nursery Limited (Registered number: 05744937)

Contents of the Financial Statements

for the year ended 28 February 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

College Grove Nursery Limited

Company Information

for the year ended 28 February 2025

| DIRECTORS: | Mrs C B Cody-Owen

| Mrs G L Lamport

| REGISTERED OFFICE: | 43 Philip Garth

| Outwood

| Wakefield

| West Yorkshire

| WF1 2LS

| REGISTERED NUMBER: | 05744937 (England and Wales)

| ACCOUNTANTS: | SMH Jolliffe Cork Ltd

| Accountants & Business Advisors

| 33 George Street

| Wakefield

| West Yorkshire

| WF1 1LX

College Grove Nursery Limited (Registered number: 05744937)

Balance Sheet

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 37,148 |  | 45,624 |  |

CURRENT ASSETS

Debtors | 5 | 386,539 |  | 366,793 |  |

Cash at bank | 187,007 |  | 13,136 |  |

573,546 |  | 379,929 |  |

CREDITORS

Amounts falling due within one year | 6 | 289,655 |  | 216,947 |  |

NET CURRENT ASSETS | 283,891 |  | 162,982 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 321,039 |  | 208,606 |  |

PROVISIONS FOR LIABILITIES | 6,675 |  | 7,692 |  |

NET ASSETS | 314,364 |  | 200,914 |  |

College Grove Nursery Limited (Registered number: 05744937)

Balance Sheet - continued

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 7 | 3 |  | 3 |  |

Retained earnings | 314,361 |  | 200,911 |  |

SHAREHOLDERS' FUNDS | 314,364 |  | 200,914 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 6 January 2026 and were signed on its behalf by:

Mrs C B Cody-Owen - Director

College Grove Nursery Limited (Registered number: 05744937)

Notes to the Financial Statements

for the year ended 28 February 2025

1. | STATUTORY INFORMATION

| College Grove Nursery Limited is a private limited 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 company's principal place of business is College Grove Sports Ground, 9 Eastmoor Road,Wakefield, WF1 3RZ

| The functional and presentation currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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 represents amounts invoiced during the year for child day-care services.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Fixed assets are initially recorded at cost.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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.

College Grove Nursery Limited (Registered number: 05744937)

Notes to the Financial Statements - continued

for the year ended 28 February 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 29 (2024 - 25 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 29 February 2024 | 4,388 |  | 56,289 |  | - |  | 60,677 |  |

| Additions | 166 |  | 333 |  | 2,591 |  | 3,090 |  |

| At 28 February 2025 | 4,554 |  | 56,622 |  | 2,591 |  | 63,767 |  |

| DEPRECIATION

| At 29 February 2024 | 1,396 |  | 13,657 |  | - |  | 15,053 |  |

| Charge for year | 790 |  | 9,954 |  | 822 |  | 11,566 |  |

| At 28 February 2025 | 2,186 |  | 23,611 |  | 822 |  | 26,619 |  |

| NET BOOK VALUE

| At 28 February 2025 | 2,368 |  | 33,011 |  | 1,769 |  | 37,148 |  |

| At 28 February 2024 | 2,992 |  | 42,632 |  | - |  | 45,624 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 639 |  | 3,176 |  |

| Amounts owed by group undertakings | 384,657 |  | 360,110 |  |

| Other debtors | - |  | 2,041 |  |

| Prepayments | 1,243 |  | 1,466 |  |

386,539 |  | 366,793 |  |

College Grove Nursery Limited (Registered number: 05744937)

Notes to the Financial Statements - continued

for the year ended 28 February 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 8,056 |  | 12,407 |  |

| Amounts owed to participating interests | 135,327 |  | 157,538 |  |

| Tax | 58,568 |  | 15,289 |  |

| Social security and other taxes | 1,279 |  | - |  |

| Other creditors | 1,827 |  | 10,159 |  |

| Accruals and deferred income | 84,598 |  | 21,554 |  |

289,655 |  | 216,947 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 3 | Ordinary | £1 | 3 |  | 3 |  |

8. | 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.

| The company is a wholly owned subsidiary of College Grove Holdings Limited, and its ultimate parent company is Future Einsteins (College Grove) Limited, a company registered in England & Wales, whose registered office is:

| 43 Philip Garth

| Outwood

| Wakefield

| West Yorkshire

| WF1 2LS