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REGISTERED NUMBER: 05995964 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Nursery Days Limited

Nursery Days Limited (Registered number: 05995964)

Contents of the Financial Statements

for the year ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Nursery Days Limited

Company Information

for the year ended 31 July 2025

| DIRECTORS: | Ms H M BelchiorPereiraLopes

| Ms A K Horsfall Turner

| Ms S Watt

| REGISTERED OFFICE: | Kenton House

| Oxford Street

| Moreton-in-Marsh

| Gloucestershire

| GL56 0LA

| REGISTERED NUMBER: | 05995964 (England and Wales)

| ACCOUNTANTS: | Tayabali Tomlin

| Chartered Accountants

| Kenton House

| Oxford Street

| Moreton-in-Marsh

| Gloucestershire

| GL56 0LA

Nursery Days Limited (Registered number: 05995964)

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 630,168 |  | 615,829 |  |

630,168 |  | 615,829 |  |

CURRENT ASSETS

Debtors | 6 | 106,122 |  | 320,157 |  |

Cash at bank and in hand | 39,686 |  | 50,507 |  |

145,808 |  | 370,664 |  |

CREDITORS

Amounts falling due within one year | 7 | 139,111 |  | 378,814 |  |

NET CURRENT ASSETS/(LIABILITIES) | 6,697 |  | (8,150 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 636,865 |  | 607,679 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (254,391 | ) | (261,615 | ) |

PROVISIONS FOR LIABILITIES | (17,826 | ) | (21,012 | ) |

NET ASSETS | 364,648 |  | 325,052 |  |

Nursery Days Limited (Registered number: 05995964)

Balance Sheet - continued

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 364,548 |  | 324,952 |  |

364,648 |  | 325,052 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 23 January 2026 and were signed on its behalf by:

Ms A K Horsfall Turner - Director

Nursery Days Limited (Registered number: 05995964)

Notes to the Financial Statements

for the year ended 31 July 2025

1. | STATUTORY INFORMATION

| Nursery Days 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.

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

| 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.

| 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 | - | not provided

| Plant and machinery | - | 25% on reducing balance

| Animals | - | 4% on cost

| Motor vehicles | - | 25% on reducing balance

Nursery Days Limited (Registered number: 05995964)

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant,these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| 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.

Nursery Days Limited (Registered number: 05995964)

Notes to the Financial Statements - continued

for the year ended 31 July 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 24 (2024 - 28 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 140,015 |  |

| AMORTISATION

| At 1 August 2024

| and 31 July 2025 | 140,015 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

Nursery Days Limited (Registered number: 05995964)

Notes to the Financial Statements - continued

for the year ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | Animals |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 | 521,004 |  | 173,195 |  | - |  | 33,500 |  | 727,699 |  |

| Additions | - |  | 40,517 |  | 9,035 |  | - |  | 49,552 |  |

| At 31 July 2025 | 521,004 |  | 213,712 |  | 9,035 |  | 33,500 |  | 777,251 |  |

| DEPRECIATION

| At 1 August 2024 | - |  | 96,820 |  | - |  | 15,050 |  | 111,870 |  |

| Charge for year | - |  | 30,240 |  | 361 |  | 4,612 |  | 35,213 |  |

| At 31 July 2025 | - |  | 127,060 |  | 361 |  | 19,662 |  | 147,083 |  |

| NET BOOK VALUE

| At 31 July 2025 | 521,004 |  | 86,652 |  | 8,674 |  | 13,838 |  | 630,168 |  |

| At 31 July 2024 | 521,004 |  | 76,375 |  | - |  | 18,450 |  | 615,829 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 94,306 |  | 315,429 |  |

| Other debtors | 11,816 |  | 4,728 |  |

106,122 |  | 320,157 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 14,520 |  | 14,520 |  |

| Trade creditors | 8,215 |  | 1,391 |  |

| Taxation and social security | 31,850 |  | 290,219 |  |

| Other creditors | 84,526 |  | 72,684 |  |

139,111 |  | 378,814 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 254,391 |  | 261,615 |  |

Nursery Days Limited (Registered number: 05995964)

Notes to the Financial Statements - continued

for the year ended 31 July 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 196,311 |  | 203,535 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 268,911 |  | 276,135 |  |

| On 17 August 2018, Lloyds Bank Plc created a statutory charge on the freehold property, The Old School, Upchurch, Sittingbourne, Kent.

| On 6 February 2012, Lloyds Bank Plc created a statutory fixed and floating charge over the undertaking and all assets of the company.

10. | RELATED PARTY DISCLOSURES

| At the balance sheet date, a loan existed between the company and its holding company, Littlest Elf Limited.The amount owed by the holding company was £93,850 (2024 : £314,973). The loan was interest free and repayable on demand.

| At the balance sheet date, a loan existed between the company and an associated company, Jabberwocky Childrens Nursery Limited.The amount owed by the associated company was £456 (2024 :£456).The loan was interest free and repayable on demand.

| During the year Littlest Elf Limited raised a management charge of £16,700 (2024 :£9,000) and dividends of £1,050,000 (2024: £850,000) were paid to the holding company.