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Registered Number 15501215

THE VILLAGE CHILDREN LTD

Micro-entity Accounts

28 February 2026

## THE VILLAGE CHILDREN LTD Registered Number 15501215

## Micro-entity Balance Sheet as at 28 February 2026

| Notes | 2026 | 2025
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid |  | - | -
Fixed Assets |  | - | -
Current Assets |  | 522 | 44,692
Prepayments and accrued income |  | - | -
Creditors: amounts falling due within one year |  | 0 | (79,500)
Net current assets (liabilities) |  | 522 | (34,808)
Total assets less current liabilities |  | 522 | (34,808)
Creditors: amounts falling due after more than one year |  | 0 | 0
Provisions for liabilities |  | 0 | 0
Accruals and deferred income |  | 0 | 0
Total net assets (liabilities) |  | 522 | (34,808)
Capital and reserves |  | 522 | (34,808)

- For the year ending 28 February 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
- The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 10 March 2026

And signed on their behalf by:
Jesse Duffy, Director

## THE VILLAGE CHILDREN LTD Registered Number 15501215

## Notes to the Micro-entity Accounts for the period ended 28 February 2026

1 Employees

| 2026 | 2025
--- | --- | ---
Average number of employees during the period | 0 | 0

2 Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Other accounting policies
The company raises funding through Advanced Subscription Agreements. These represent funds received from investors in advance of a future equity issuance. As no shares are issued on receipt and the conversion event or price is not wholly within the company's control, ASAs are treated as financial liabilities under FRS 105.
Proceeds from ASAs are recorded at the amount received and presented as creditors until a qualifying funding round or conversion event occurs. When shares are issued, the liability is derecognised and the amount transferred to share capital and share premium. No gain or loss is recognised on conversion.
During the year ended 28 February 2026, the outstanding ASA liability of £79,500 was converted to ordinary shares following the long stop date. The liability has been derecognised in full and reclassified to capital and reserves.