REGISTERED NUMBER: 09738576 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Wendy House Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Matthew James Darby

Ms Jacqueline Claire Ellison

REGISTERED OFFICE:

East Suite Manor Farm Business Park

Shingay Cum Wendy

Royston

Hertfordshire

SG8 0HW

REGISTERED NUMBER:

09738576 (England and Wales)

ACCOUNTANTS:

Bracey's Accountants (Stevenage) Limited

18-20 High Street

Stevenage

United Kingdom

Hertfordshire

SG1 3EJ

FIXED ASSETS

Tangible assets

4

910,427

910,427

Investments

5

104

104

910,531

910,531

CURRENT ASSETS

Debtors

6

-

222,994

Cash at bank

649,026

231,945

649,026

454,939

CREDITORS

Amounts falling due within one year

7

467,568

291,949

NET CURRENT ASSETS

181,458

162,990

TOTAL ASSETS LESS CURRENT LIABILITIES

1,091,989

1,073,521

CAPITAL AND RESERVES

Called up share capital

8

204

204

Retained earnings

1,091,785

1,073,317

SHAREHOLDERS' FUNDS

1,091,989

1,073,521

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.

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 5 February 2026 and were signed on its behalf by:

Mr Matthew James Darby - Director

Ms Jacqueline Claire Ellison - Director

1.	STATUTORY INFORMATION

Wendy House Holdings 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Group accounts not prepared

In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The

company has therefore taken advantage of the exemption provided by Section 398 of the Companies Act

2006 not to prepare group accounts.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and

assumptions that affect the amounts reported. These estimates and judgements are continually reviewed

and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Tangible fixed assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation

and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and

installation.

Freehold property

Freehold property is carried at fair value, derived from the current market prices for comparable real estate determined annually by either an external valuer or the director. In determining the value, observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset are used. Changes in fair value are recognised in profit or loss.

Investments in subsidiaries

Investments in equity shares which are not publicly traded and where fair value cannot be measured

reliably are measured at cost less impairment.

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 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or

other resources received or receivable, net of the direct costs of issuing the equity instruments. If

payment is deferred and the time value of money is material, the initial measurement is on a present

value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements

in the reporting period in which the dividends are declared.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 August 2024

and 31 July 2025

910,427

NET BOOK VALUE

At 31 July 2025

910,427

At 31 July 2024

910,427

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

and 31 July 2025

104

NET BOOK VALUE

At 31 July 2025

104

At 31 July 2024

104

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

222,994

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

422,246

291,049

Taxation and social security

316

-

Other creditors

45,006

900

467,568

291,949

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

204

Ordinary

1

204

204

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

Ms Jacqueline Claire Ellison

Balance outstanding at start of year

90,100

(1,676

)

Amounts advanced

205,512

133,026

Amounts repaid

(340,600

)

(41,250

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(44,988

)

90,100

Mr Matthew James Darby

Balance outstanding at start of year

132,894

417

Amounts advanced

207,688

170,477

Amounts repaid

(340,600

)

(38,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(18

)

132,894

This loan is repayable on demand and interest is being charged at the market rate.

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed £194,100 (2024: £139,452) to The Wendy House Day Nursery Limited, a company controlled by Mr M Darby and Ms J Ellison. The amount is repayable on demand and no interest is being charged.

At the balance sheet date the company owed £228,145 (2024: £151,596) to The Wendy House Day Nursery Impington Limited, a company controlled by Mr M Darby and Ms J Ellison. The amount is repayable on demand and no interest is being charged.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Darby and Ms J Ellison by virtue of their shareholdings.