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REGISTERED NUMBER: 04761667 (England and Wales)

| Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| The Peartree Kindergarten Limited |

| The Peartree Kindergarten Limited (Registered number: 04761667) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| The Peartree Kindergarten Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | M J Peartree

| Mrs K R Peartree

| REGISTERED OFFICE: | Maidenhall Neighbourhood Nursery

| Conway Close

| Ipswich

| Suffolk

| IP2 8PR

| REGISTERED NUMBER: | 04761667 (England and Wales)

| ACCOUNTANTS: | Knights Lowe Ltd

| Chartered Accountants

| Crane Court

| 302 London Road

| Ipswich

| Suffolk

| IP2 0AJ

| BANKERS: | Barclays Bank Plc

| Princes Street

| Ipswich

| Suffolk

| IP1 1PB

| The Peartree Kindergarten Limited (Registered number: 04761667) |

Statement of Financial Position

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 553,399 |  | 324,207 |  |

CURRENT ASSETS

Debtors | 5 | 21,042 |  | - |  |

Cash at bank and in hand | 138,457 |  | 92,105 |  |

159,499 |  | 92,105 |  |

CREDITORS

Amounts falling due within one year | 6 | 171,819 |  | 106,256 |  |

NET CURRENT LIABILITIES | (12,320 | ) | (14,151 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 541,079 |  | 310,056 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (16,850 | ) |

PROVISIONS FOR LIABILITIES | (22,830 | ) | (2,521 | ) |

NET ASSETS | 518,249 |  | 290,685 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Fair value reserve | 10 | 65,939 |  | - |  |

Retained earnings | 452,210 |  | 290,585 |  |

SHAREHOLDERS' FUNDS | 518,249 |  | 290,685 |  |

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 Peartree Kindergarten Limited (Registered number: 04761667) |

Statement of Financial Position - continued

31 July 2025

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 16 February 2026 and were signed on its behalf by:

Mrs K R Peartree - Director

M J Peartree - Director

| The Peartree Kindergarten Limited (Registered number: 04761667) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| The Peartree Kindergarten 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 as modified by the revaluation of certain assets.

| Turnover

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

| 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 cost

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans with related parties.

| Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.

| 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 statement of financial position date.

| The Peartree Kindergarten Limited (Registered number: 04761667) |

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 statement of financial position 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.

| Government grants

| Grants are accounted for using the accrual model.

| Grants relating to revenue are recognised in the Statement of Income and Retained Earnings in the same period as the related costs for which the grant is intended to compensate. Where there are no related costs the grant is recognised in the period in which it becomes receivable.

| Grants relating to assets are recognised in the Statement of Income and Retained Earnings over the expected useful life of the asset.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 28 (2024 - 30 ) .

| The Peartree Kindergarten Limited (Registered number: 04761667) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |

| property |  | machinery |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 August 2024 | 462,082 |  | 96,497 |  | 558,579 |  |

| Disposals | - |  | (27,167 | ) | (27,167 | ) |

| Revaluations | 87,918 |  | - |  | 87,918 |  |

| At 31 July 2025 | 550,000 |  | 69,330 |  | 619,330 |  |

| DEPRECIATION

| At 1 August 2024 | 146,795 |  | 87,577 |  | 234,372 |  |

| Charge for year | - |  | 5,521 |  | 5,521 |  |

| Eliminated on disposal | - |  | (27,167 | ) | (27,167 | ) |

| Revaluation adjustments | (146,795 | ) | - |  | (146,795 | ) |

| At 31 July 2025 | - |  | 65,931 |  | 65,931 |  |

| NET BOOK VALUE

| At 31 July 2025 | 550,000 |  | 3,399 |  | 553,399 |  |

| At 31 July 2024 | 315,287 |  | 8,920 |  | 324,207 |  |

| Cost or valuation at 31 July 2025 is represented by:

| Freehold |  | Plant and |

| property |  | machinery |  | Totals

£ | £ | £ |

| Valuation in 2025 | 87,918 |  | - |  | 87,918 |  |

| Cost | 462,082 |  | 69,330 |  | 531,412 |  |

550,000 |  | 69,330 |  | 619,330 |  |

| If freehold property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 462,082 |  | 462,082 |  |

| Freehold property was valued on an open market basis on 10 March 2025 by Sanderson Weatherall .

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 21,042 |  | - |  |

| The Peartree Kindergarten Limited (Registered number: 04761667) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 16,850 |  | 30,259 |  |

| Amounts owed to group undertakings | 67,214 |  | 39,730 |  |

| Taxation and social security | 85,955 |  | 29,143 |  |

| Other creditors | 1,800 |  | 7,124 |  |

171,819 |  | 106,256 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 16,850 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 16,850 |  | 38,358 |  |

| The bounce back loan is guaranteed by the Government.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 60 | Ordinary A | £1 | 60 |  | 60 |  |

| 40 | Ordinary B | £1 | 40 |  | 40 |  |

100 |  | 100 |  |

10. | RESERVES

| Fair

| value

| reserve

£ |

| Freehold property

| revaluation | 65,939 |  |

| At 31 July 2025 | 65,939 |  |