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REGISTERED NUMBER: 07765264 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

THE OLD SCHOOL NURSERY (SHAPWICK) LTD

THE OLD SCHOOL NURSERY (SHAPWICK) LTD (REGISTERED NUMBER: 07765264)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 3 |

THE OLD SCHOOL NURSERY (SHAPWICK) LTD (REGISTERED NUMBER: 07765264)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 9,916 |  | 8,304 |  |

9,916 |  | 8,304 |  |

Current assets

Debtors | 6 | 198,959 |  | 1,331 |  |

Cash at bank | 135,013 |  | 274,321 |  |

333,972 |  | 275,652 |  |

Creditors

Amounts falling due within one year | 7 | 193,972 |  | 184,400 |  |

Net current assets | 140,000 |  | 91,252 |  |

Total assets less current liabilities | 149,916 |  | 99,556 |  |

Creditors

Amounts falling due after more than one year | 8 | (4,167 | ) | (24,175 | ) |

Provisions for liabilities | 10 | (1,494 | ) | (825 | ) |

Net assets | 144,255 |  | 74,556 |  |

Capital and reserves

Called up share capital | 11 | 2 |  | 2 |  |

Retained earnings | 144,253 |  | 74,554 |  |

Shareholders' funds | 144,255 |  | 74,556 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 OLD SCHOOL NURSERY (SHAPWICK) LTD (REGISTERED NUMBER: 07765264)

BALANCE SHEET - continued

30 SEPTEMBER 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 comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 March 2026 and were signed by:

Ms E M G Praschma - Director

THE OLD SCHOOL NURSERY (SHAPWICK) LTD (REGISTERED NUMBER: 07765264)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | Statutory information

| The Old School Nursery (Shapwick) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 7765264. The registered office and business address is West Street, Shapwick, Blandford Forum, Dorset, DT11 9LB.

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 income received for the provision of childcare services.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of the business in 2012, has now been fully amortised.

| 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.

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 20% on cost

| 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.

| 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.

| 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.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

THE OLD SCHOOL NURSERY (SHAPWICK) LTD (REGISTERED NUMBER: 07765264)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | Employees and directors

| The average number of employees during the year was 37 (2024 - 1 ) .

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 110,000 |  |

| Amortisation

| At 1 October 2024

| and 30 September 2025 | 110,000 |  |

| Net book value

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | Tangible fixed assets

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 October 2024 | 53,944 |  | 15,347 |  | 15,751 |  | 6,823 |  | 91,865 |  |

| Additions | 3,124 |  | 1,305 |  | 1,415 |  | 992 |  | 6,836 |  |

| Disposals | - |  | (592 | ) | - |  | - |  | (592 | ) |

| At 30 September 2025 | 57,068 |  | 16,060 |  | 17,166 |  | 7,815 |  | 98,109 |  |

| Depreciation

| At 1 October 2024 | 49,472 |  | 13,231 |  | 14,654 |  | 6,204 |  | 83,561 |  |

| Charge for year | 2,772 |  | 788 |  | 554 |  | 557 |  | 4,671 |  |

| Eliminated on disposal | - |  | (39 | ) | - |  | - |  | (39 | ) |

| At 30 September 2025 | 52,244 |  | 13,980 |  | 15,208 |  | 6,761 |  | 88,193 |  |

| Net book value

| At 30 September 2025 | 4,824 |  | 2,080 |  | 1,958 |  | 1,054 |  | 9,916 |  |

| At 30 September 2024 | 4,472 |  | 2,116 |  | 1,097 |  | 619 |  | 8,304 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Sundry debtors | - |  | 170 |  |

| Other debtors | 175,518 |  | - |  |

| Prepayments and accrued income | 23,441 |  | 1,161 |  |

198,959 |  | 1,331 |  |

THE OLD SCHOOL NURSERY (SHAPWICK) LTD (REGISTERED NUMBER: 07765264)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | - |  |

| Trade creditors | 1,138 |  | - |  |

| Tax | 48,829 |  | 30,982 |  |

| Social security and other taxes | 11,703 |  | 8,301 |  |

| Wages creditor | - |  | 44,153 |  |

| Pension creditor | 2,146 |  | 76 |  |

| Other creditors | 11,019 |  | 10,120 |  |

| Directors' current accounts | 4 |  | 1,754 |  |

| Accruals and deferred income | 109,133 |  | 89,014 |  |

193,972 |  | 184,400 |  |

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 4,167 |  | 10,000 |  |

| Bank loans - 2-5 years | - |  | 14,175 |  |

4,167 |  | 24,175 |  |

9. | Secured debts

| On 17th July 2025 a Debenture and cross guarantee agreement was entered into with Barclays Bank, whereby fixed and floating charges were secured over the assets of the company for the liabilities of The Old School Nursery (Property) Ltd, a company under common control.

10. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 1,494 |  | 825 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 825 |  |

| Charge to Income statement during year | 669 |  |

| Balance at 30 September 2025 | 1,494 |  |

11. | Called up share capital

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

12. | Ultimate controlling party

| The company is controlled by the director Ms E Praschma, owning 100% of the issued share capital.