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REGISTERED NUMBER: 09599733 (England and Wales)

| FINANCIAL STATEMENTS

| FOR THE YEAR ENDED 30 JUNE 2025

| FOR

| BEAULIEU PARK DAY NURSERY LIMITED

BEAULIEU PARK DAY NURSERY LIMITED (REGISTERED NUMBER: 09599733) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BEAULIEU PARK DAY NURSERY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | R G Forrest

| S N Forrest

| D M Smith

| REGISTERED OFFICE: | Beckwith Barn

| Warren Estate

| Lordship Road

| Chelmsford

| Essex

| CM1 3WT

| REGISTERED NUMBER: | 09599733 (England and Wales)

| AUDITORS: | Xeinadin Audit Limited

| Beckwith Barn

| Warren Estate

| Lordship Road

| Writtle

| Essex

| CM1 3WT

| BUSINESS ADDRESS: | 9 Albemarle Link

| Chelmsford

| Essex

| CM1 6AH

BEAULIEU PARK DAY NURSERY LIMITED (REGISTERED NUMBER: 09599733) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 6,434 |  | 7,246 |  |

CURRENT ASSETS

Debtors | 6 | 51,659 |  | 58,346 |  |

Cash at bank | 43,355 |  | 31,934 |  |

95,014 |  | 90,280 |  |

CREDITORS

Amounts falling due within one year | 7 | 170,460 |  | 175,356 |  |

NET CURRENT LIABILITIES | (75,446 | ) | (85,076 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (69,012 | ) | (77,830 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (69,112 | ) | (77,930 | ) |

SHAREHOLDERS' FUNDS | (69,012 | ) | (77,830 | ) |

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 Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

S N Forrest - Director

BEAULIEU PARK DAY NURSERY LIMITED (REGISTERED NUMBER: 09599733) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Beaulieu Park Day 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 (£).

| Amounts are rounded to the nearest Pound Sterling (£).

| The financial statements contain information about Beaulieu Park Day Nursery Limited as an individual Company. Beaulieu Park Day Nursery Limited is a subsidiary of R&S Forrest Holdings Limited, a Company registered in England and Wales.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Going Concern

| At the balance sheet date there was a deficit on shareholders funds. However, included within creditors are amounts due to other group companies, repayment of which will only be required when the company has sufficient financial resources.

| The directors have considered expected trading conditions and cashflow requirements for a period of twelve months from the date of approval of these financial statements, and are satisfied that sufficient financial resources will continue to be available for at least that period of time.

| Given this and the ongoing support from other group companies, the directors continue to adopt the going concern basis for the preparation of the financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover represents fees received from customers for nursery care and is recognised at the point the company performs the service.

| 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 reducing balance

BEAULIEU PARK DAY NURSERY LIMITED (REGISTERED NUMBER: 09599733) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| 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 debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non puttable ordinary shares.

| 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 expected to be payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| 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 the Income Statement in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 26 (2024 - 21 ) .

BEAULIEU PARK DAY NURSERY LIMITED (REGISTERED NUMBER: 09599733) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 July 2024 | 10,222 |  |

| Additions | 750 |  |

| At 30 June 2025 | 10,972 |  |

| DEPRECIATION

| At 1 July 2024 | 2,976 |  |

| Charge for year | 1,562 |  |

| At 30 June 2025 | 4,538 |  |

| NET BOOK VALUE

| At 30 June 2025 | 6,434 |  |

| At 30 June 2024 | 7,246 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 22,084 |  | 25,236 |  |

| Other debtors | - |  | 4,615 |  |

| Prepayments and accrued income | 29,575 |  | 28,495 |  |

51,659 |  | 58,346 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 20,387 |  | 14,340 |  |

| Amounts owed to group undertakings | 72,739 |  | 89,322 |  |

| Social security and other taxes | 9,323 |  | 6,971 |  |

| Other creditors | 53,765 |  | 45,573 |  |

| Accruals | 14,246 |  | 19,150 |  |

170,460 |  | 175,356 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

BEAULIEU PARK DAY NURSERY LIMITED (REGISTERED NUMBER: 09599733) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Simon Medcalf FCA (Senior Statutory Auditor)

| for and on behalf of Xeinadin Audit Limited

10. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. The assets of the scheme are held separate from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund. Contributions payable to the fund at the year end by the company and included in other creditors are £1,819 (2024: £1,358).

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Contributions payable by the company for the year |  | 7,401 |  |  | 6,011 |  |

11. | CONTINGENT LIABILITIES

| The company is party to a cross guarantee and debenture in respect of bank borrowings of the group. At the balance sheet date the bank borrowings of the group amounted to £4,081,404.

12. | ULTIMATE CONTROLLING PARTY

| There is no individual who exercises overall control, however Mr and Mrs Forrest together control the company.

| R&S Forrest Holdings Limited is regarded by the directors as being the company's ultimate parent company.

| The largest and smallest group in which the results of this company are consolidated is R&S Forrest Holdings Limited. These financial statements are publicly available and can be obtained from the registered office of Beaulieu Park Day Nursery Ltd as the companies share the same registered office address.