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REGISTERED NUMBER: 15162269 (England and Wales)

| BERRY GROVE CHILDCARE LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

BERRY GROVE CHILDCARE LTD (REGISTERED NUMBER: 15162269)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

BERRY GROVE CHILDCARE LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | Mrs N S Hallam

| Miss M K Withers

| REGISTERED OFFICE: | Berry Grove Childcare

| Mallard Road

| Low Fulney

| Spalding

| PE12 6ND

| REGISTERED NUMBER: | 15162269 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 5 Resolution Close

| Endeavour Park

| Boston

| Lincolnshire

| PE21 7TT

BERRY GROVE CHILDCARE LTD (REGISTERED NUMBER: 15162269)

STATEMENT OF FINANCIAL POSITION

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 327,679 |  | 300,939 |  |

CURRENT ASSETS

Stocks | 1,200 |  | 4,740 |  |

Debtors | 5 | 5,010 |  | 54,732 |  |

Cash at bank | 31,964 |  | 1,201 |  |

38,174 |  | 60,673 |  |

CREDITORS

Amounts falling due within one year | 6 | 136,113 |  | 161,652 |  |

NET CURRENT LIABILITIES | (97,939 | ) | (100,979 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 229,740 |  | 199,960 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (205,826 | ) | (214,885 | ) |

PROVISIONS FOR LIABILITIES | (7,647 | ) | - |  |

NET ASSETS/(LIABILITIES) | 16,267 |  | (14,925 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 16,167 |  | (15,025 | ) |

SHAREHOLDERS' FUNDS | 16,267 |  | (14,925 | ) |

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.

BERRY GROVE CHILDCARE LTD (REGISTERED NUMBER: 15162269)

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 26 February 2026 and were signed on its behalf by:

Mrs N S Hallam - Director

Miss M K Withers - Director

BERRY GROVE CHILDCARE LTD (REGISTERED NUMBER: 15162269)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Berry Grove Childcare Ltd 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.

| Turnover

| Turnover represents fees charged for services provided and is recognised in the period in which the service is carried out.

| Tangible fixed assets

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

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 25% on cost

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

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company has chosen to adopt the FRS102 1A in respect of financial instruments.

| Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| 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.

BERRY GROVE CHILDCARE LTD (REGISTERED NUMBER: 15162269)

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.

| 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

| Government grants that are classified as revenue grants are recognised in the income statement in the period to which they relate, with any amounts not yet recognised being shown as a liability in the statement of financial position.

| Capital grants are recognised in the statement of financial position and are released in line with the depreciation of the asset to which they relate.

| Going concern

| At the statement of financial position date the company had net current liabilities of £97,939 (2024 - £100,973) and is reliant on the support of the directors,. The directors have indicated clear awareness ofr this and consider that the financial statements should be prepared on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 14 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 292,596 |  | 11,199 |  | 303,795 |  |

| Additions | 9,842 |  | 30,230 |  | 40,072 |  |

| At 31 July 2025 | 302,438 |  | 41,429 |  | 343,867 |  |

| DEPRECIATION

| At 1 August 2024 | 2,143 |  | 713 |  | 2,856 |  |

| Charge for year | 5,950 |  | 7,382 |  | 13,332 |  |

| At 31 July 2025 | 8,093 |  | 8,095 |  | 16,188 |  |

| NET BOOK VALUE

| At 31 July 2025 | 294,345 |  | 33,334 |  | 327,679 |  |

| At 31 July 2024 | 290,453 |  | 10,486 |  | 300,939 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,766 |  | 307 |  |

| Other debtors | 3,244 |  | 54,425 |  |

5,010 |  | 54,732 |  |

BERRY GROVE CHILDCARE LTD (REGISTERED NUMBER: 15162269)

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 | 3,832 |  | 3,565 |  |

| Trade creditors | 1,577 |  | 182 |  |

| Taxation and social security | 3,593 |  | - |  |

| Other creditors | 127,111 |  | 157,905 |  |

136,113 |  | 161,652 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 149,236 |  | 152,880 |  |

| Other creditors | 56,590 |  | 62,005 |  |

205,826 |  | 214,885 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 130,619 |  | 135,563 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 7,818 |  | - |  |

| Between one and five years | 21,912 |  | - |  |

29,730 |  | - |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 153,068 |  | 156,445 |  |

| Bank facilities are secured by a mortgage over the property, and a fixed and floating charge over the assets of the company.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |