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REGISTERED NUMBER: 13614486 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

YELLOW DUCKS CHILDREN'S NURSERY LIMITED

YELLOW DUCKS CHILDREN'S NURSERY LIMITED (REGISTERED NUMBER: 13614486)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 6 |

YELLOW DUCKS CHILDREN'S NURSERY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | E Journet

| SECRETARY: | E Journet

| REGISTERED OFFICE: | 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 13614486 (England and Wales)

| ACCOUNTANTS: | MGR Paris Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

YELLOW DUCKS CHILDREN'S NURSERY LIMITED (REGISTERED NUMBER: 13614486)

BALANCE SHEET

31 AUGUST 2025

| 31.8.25 |  | 31.8.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,349 |  | 3,001 |  |

CURRENT ASSETS

Debtors | 5 | 16,659 |  | 14,000 |  |

Cash at bank and in hand | 94,721 |  | 33,115 |  |

111,380 |  | 47,115 |  |

CREDITORS

Amounts falling due within one year | 6 | (22,044 | ) | (9,153 | ) |

NET CURRENT ASSETS | 89,336 |  | 37,962 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 91,685 |  | 40,963 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | 91,585 |  | 40,863 |  |

SHAREHOLDERS' FUNDS | 91,685 |  | 40,963 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 24 February 2026 and were signed by:

E Journet - Director

YELLOW DUCKS CHILDREN'S NURSERY LIMITED (REGISTERED NUMBER: 13614486)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Yellow Ducks Children's Nursery 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 (£).

| The company's name was changed from Little Nightingale's Pre School Ltd to Yellow Ducks Children's Nursery Ltd via a resolution on 03 September 2025.

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 invoiced sales of services and government funding received in relation to the services provided.

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 20% on cost

| 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.

| Impairment of financial assets

| Financial assets, other than those held at fair value are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occured after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the Statement of Total Comprehensive Income.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

| Basic financial liabilities

| Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest.

| Cash and cash equivalent

| Cash and cash equivalent include cash in hand, deposits held at call with banks, other short term liquid investments, with original maturities of three moths or less.

YELLOW DUCKS CHILDREN'S NURSERY LIMITED (REGISTERED NUMBER: 13614486)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 7,087 |  | - |  | 7,087 |  |

| Additions | - |  | 957 |  | 957 |  |

| At 31 August 2025 | 7,087 |  | 957 |  | 8,044 |  |

| DEPRECIATION

| At 1 September 2024 | 4,086 |  | - |  | 4,086 |  |

| Charge for year | 1,418 |  | 191 |  | 1,609 |  |

| At 31 August 2025 | 5,504 |  | 191 |  | 5,695 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,583 |  | 766 |  | 2,349 |  |

| At 31 August 2024 | 3,001 |  | - |  | 3,001 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Amounts owed by group undertakings | 14,000 |  | 14,000 |  |

| Other debtors | 2,659 |  | - |  |

16,659 |  | 14,000 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Taxation and social security | 19,300 |  | 7,692 |  |

| Other creditors | 2,744 |  | 1,461 |  |

22,044 |  | 9,153 |  |

YELLOW DUCKS CHILDREN'S NURSERY LIMITED (REGISTERED NUMBER: 13614486)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 50 | Ordinary A | 1 | 50 |  | 50 |  |

| 50 | Ordinary B | 1 | 50 |  | 50 |  |

100 |  | 100 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 September 2024 | 40,863 |  |

| Profit for the year | 50,722 |  |

| At 31 August 2025 | 91,585 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

YELLOW DUCKS CHILDREN'S NURSERY LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Yellow Ducks Children's Nursery Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Yellow Ducks Children's Nursery Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Yellow Ducks Children's Nursery Limited and state those matters that we have agreed to state to the director of Yellow Ducks Children's Nursery Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yellow Ducks Children's Nursery Limited and its director for our work or for this report.

It is your duty to ensure that Yellow Ducks Children's Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Yellow Ducks Children's Nursery Limited. You consider that Yellow Ducks Children's Nursery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Yellow Ducks Children's Nursery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MGR Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

26 February 2026