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REGISTERED NUMBER: 07304188 (England and Wales)

WHITCHURCH PRE-SCHOOL NURSERY

(SHROPSHIRE) LTD.

TRADING AS

WHITCHURCH NURSERY & PRE-SCHOOL

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2024 TO 31 AUGUST 2025

| WHITCHURCH PRE-SCHOOL NURSERY |

| (SHROPSHIRE) LTD. (REGISTERED NUMBER: 07304188) |

| TRADING AS WHITCHURCH NURSERY & PRE-SCHOOL |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Period 1 AUGUST 2024 TO 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WHITCHURCH PRE-SCHOOL NURSERY |

| (SHROPSHIRE) LTD. |

| TRADING AS WHITCHURCH NURSERY & PRE-SCHOOL |

COMPANY INFORMATION

for the Period 1 AUGUST 2024 TO 31 AUGUST 2025

| DIRECTOR: | Miss H Vyse

| REGISTERED OFFICE: | Unit 7-8 Whitchurch Business Park

| Shakespeare Way

| Whitchurch

| Shropshire

| SY13 1LJ

| REGISTERED NUMBER: | 07304188 (England and Wales)

| ACCOUNTANTS: | Wallace Crooke

| College House

| St Leonards Close

| Bridgnorth

| Shropshire

| WV16 4EJ

| WHITCHURCH PRE-SCHOOL NURSERY |

| (SHROPSHIRE) LTD. (REGISTERED NUMBER: 07304188) |

| TRADING AS WHITCHURCH NURSERY & PRE-SCHOOL |

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 11,760 |  | 7,504 |  |

11,760 |  | 7,504 |  |

CURRENT ASSETS

Stocks | 250 |  | 250 |  |

Debtors | 6 | - |  | 7,936 |  |

Cash at bank and in hand | 51,257 |  | 43,630 |  |

51,507 |  | 51,816 |  |

CREDITORS

Amounts falling due within one year | 7 | 71,810 |  | 44,088 |  |

NET CURRENT (LIABILITIES)/ASSETS | (20,303 | ) | 7,728 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (8,543 | ) | 15,232 |  |

PROVISIONS FOR LIABILITIES | 8 | 2,205 |  | 1,426 |  |

NET (LIABILITIES)/ASSETS | (10,748 | ) | 13,806 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | (10,848 | ) | 13,706 |  |

SHAREHOLDERS' FUNDS | (10,748 | ) | 13,806 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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.

| WHITCHURCH PRE-SCHOOL NURSERY |

| (SHROPSHIRE) LTD. (REGISTERED NUMBER: 07304188) |

| TRADING AS WHITCHURCH NURSERY & PRE-SCHOOL |

BALANCE SHEET - continued

31 AUGUST 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 May 2026 and were signed by:

Miss H Vyse - Director

| WHITCHURCH PRE-SCHOOL NURSERY |

| (SHROPSHIRE) LTD. (REGISTERED NUMBER: 07304188) |

| TRADING AS WHITCHURCH NURSERY & PRE-SCHOOL |

NOTES TO THE FINANCIAL STATEMENTS

for the Period 1 AUGUST 2024 TO 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Whitchurch Pre-School Nursery (Shropshire) 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.

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.

| This may not be appropriate because at 31st August 2025 the company's liabilities exceeded its assets by £10,748. The Director however believe that with the ongoing support of the company's shareholder, that it is appropriate to prepare the financial statements on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

| If the company were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce balance sheet values of assets to their recoverable amounts, and to provide for further liabilities that might arise, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

| The company's financial statements are individual entity financial statements.

| The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

| 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Acquired goodwill is written off in equal annual installments over its estimated useful economic life of 10

| years.

| 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.

| Fixtures and fittings | - | 10% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| WHITCHURCH PRE-SCHOOL NURSERY |

| (SHROPSHIRE) LTD. (REGISTERED NUMBER: 07304188) |

| TRADING AS WHITCHURCH NURSERY & PRE-SCHOOL |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Period 1 AUGUST 2024 TO 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period 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

| 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 21 (2024 - 18 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 August 2025 | 40,835 |  |

| AMORTISATION

| At 1 August 2024

| and 31 August 2025 | 40,835 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 July 2024 | - |  |

| WHITCHURCH PRE-SCHOOL NURSERY |

| (SHROPSHIRE) LTD. (REGISTERED NUMBER: 07304188) |

| TRADING AS WHITCHURCH NURSERY & PRE-SCHOOL |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Period 1 AUGUST 2024 TO 31 AUGUST 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 22,927 |  | 5,936 |  | 28,863 |  |

| Additions | 4,842 |  | 1,321 |  | 6,163 |  |

| At 31 August 2025 | 27,769 |  | 7,257 |  | 35,026 |  |

| DEPRECIATION

| At 1 August 2024 | 15,680 |  | 5,679 |  | 21,359 |  |

| Charge for period | 1,210 |  | 697 |  | 1,907 |  |

| At 31 August 2025 | 16,890 |  | 6,376 |  | 23,266 |  |

| NET BOOK VALUE

| At 31 August 2025 | 10,879 |  | 881 |  | 11,760 |  |

| At 31 July 2024 | 7,247 |  | 257 |  | 7,504 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 5,762 |  |

| Other debtors | - |  | 2,174 |  |

- |  | 7,936 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 4,059 |  | 23,891 |  |

| Taxation and social security | 5,401 |  | 12,920 |  |

| Other creditors | 62,350 |  | 7,277 |  |

71,810 |  | 44,088 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 2,205 |  | 1,426 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 1,426 |  |

| Provided during period | 779 |  |

| Balance at 31 August 2025 | 2,205 |  |

| WHITCHURCH PRE-SCHOOL NURSERY |

| (SHROPSHIRE) LTD. (REGISTERED NUMBER: 07304188) |

| TRADING AS WHITCHURCH NURSERY & PRE-SCHOOL |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Period 1 AUGUST 2024 TO 31 AUGUST 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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