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REGISTERED NUMBER: NI602524 (Northern Ireland)

Group Strategic Report, Report of the Directors and

Consolidated Financial Statements for the Year Ended 31 May 2025

for

Funky Monkeys Playcentres Ltd

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Contents of the Consolidated Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Group Strategic Report | 2 |

Report of the Directors | 3 |

Report of the Independent Auditors | 5 |

Consolidated Income Statement | 8 |

Consolidated Other Comprehensive Income | 9 |

Consolidated Balance Sheet | 10 |

Company Balance Sheet | 11 |

Consolidated Statement of Changes in Equity | 12 |

Company Statement of Changes in Equity | 13 |

Consolidated Cash Flow Statement | 14 |

Notes to the Consolidated Cash Flow Statement | 15 |

Notes to the Consolidated Financial Statements | 16 |

Funky Monkeys Playcentres Ltd

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | M Simpson

| Mrs A Simpson

| H Moore

| REGISTERED OFFICE: | 9 Castlewellan Road

| Rathfriland

| Co. Down

| BT34 5LY

| REGISTERED NUMBER: | NI602524 (Northern Ireland)

| AUDITORS: | Farrell & Farrell

| 35 Main St

| Hilltown

| Newry

| Co. Down

| BT34 5UJ

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Group Strategic Report

for the Year Ended 31 May 2025

The directors present their strategic report of the company and the group for the year ended 31 May 2025.

REVIEW OF BUSINESS

The results for the period and the financial position at the period end were considered satisfactory by the directors.

PRINCIPAL RISKS AND UNCERTAINTIES

The group's operations expose it to a variety of financial risks that include currency risk and liquidity risk. The group has in place a risk management programme that seeks to limit adverse effects in its financial performance. The policies set out by the directors are implemented by the company's management team.

ON BEHALF OF THE BOARD:

M Simpson - Director

22 May 2026

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Report of the Directors

for the Year Ended 31 May 2025

The directors present their report with the financial statements of the company and the group for the year ended 31 May 2025.

DIVIDENDS

The total distribution of dividends paid during the year ended 31 May 2025 was £360,000.

FUTURE DEVELOPMENTS

The group plans to continue its present activities and current trading levels. Employees are kept as fully informed as practicable about developments within the business.

The group is committed to pursuing equality and diversity in all its employment activities to ensure that the recruitment, training, career development and promotion of disabled persons should as far as possible be identical to that of other employees.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 June 2024 to the date of this report.

M Simpson

Mrs A Simpson

H Moore

FINANCIAL INSTRUMENTS

Financial risk management objectives and policies

The group uses financial instruments throughout its business. The core risks associated with the group's financial instruments are currency risk and liquidity risk. The board reviews and agrees policies for the prudent management of these risks as follows:

Currency risk

The group's objective is to minimise the impact of currency volatility and fluctuations. Variances affecting operational activities in this regard are reflected in operating costs in the profit and loss account in the years in which they arise. The group manages, where practical and cost effective, to partially hedge the foreign currency impact.

Liquidity and cash flow risk

The group's objective is to maintain a balance between the continuity of funding and flexibility through the use of borrowings with a range of maturities when necessary. The group's policy is to ensure that sufficient resources are available either from cash balances, cash flows and near cash liquid investments to ensure all obligations can be met when they fall due.

DIRECTORS' RESPONSIBILITIES STATEMENT

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Report of the Directors

for the Year Ended 31 May 2025

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Farrell & Farrell, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

M Simpson - Director

22 May 2026

Report of the Independent Auditors to the Members of

Funky Monkeys Playcentres Ltd

Opinion

We have audited the financial statements of Funky Monkeys Playcentres Ltd (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 May 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 31 May 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

Funky Monkeys Playcentres Ltd

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

Funky Monkeys Playcentres Ltd

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jayme Farrell (Senior Statutory Auditor)

for and on behalf of Farrell & Farrell

35 Main St

Hilltown

Newry

Co. Down

BT34 5UJ

22 May 2026

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Consolidated Income Statement

for the Year Ended 31 May 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 17,558,214 |  | 16,465,867 |  |

Cost of sales | 3,250,017 |  | 3,103,850 |  |

GROSS PROFIT | 14,308,197 |  | 13,362,017 |  |

Administrative expenses | 12,080,716 |  | 12,953,225 |  |

2,227,481 |  | 408,792 |  |

Other operating income | 15,696 |  | 1,622,538 |  |

OPERATING PROFIT | 4 | 2,243,177 |  | 2,031,330 |  |

Interest receivable and similar income | 4,130 |  | 1,958 |  |

2,247,307 |  | 2,033,288 |  |

Interest payable and similar expenses | 5 | 326,085 |  | 468,298 |  |

PROFIT BEFORE TAXATION | 1,921,222 |  | 1,564,990 |  |

Tax on profit | 6 | 383,458 |  | 247,753 |  |

PROFIT FOR THE FINANCIAL YEAR | 1,537,764 |  | 1,317,237 |  |

Profit attributable to:

Owners of the parent | 1,537,764 |  | 1,317,237 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Consolidated Other Comprehensive Income

for the Year Ended 31 May 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 1,537,764 |  | 1,317,237 |  |

OTHER COMPREHENSIVE INCOME |

Consolidation translation | (31,532 | ) | (22,292 | ) |

Income tax relating to other comprehensive income | - |  | - |  |

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX | (31,532 | ) | (22,292 | ) |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 1,506,232 |  | 1,294,945 |  |

Total comprehensive income attributable to:

Owners of the parent | 1,506,232 |  | 1,294,945 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Consolidated Balance Sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 9 | 955,102 |  | 1,081,096 |  |

Tangible assets | 10 | 7,075,382 |  | 6,843,695 |  |

Investments | 11 | - |  | - |  |

8,030,484 |  | 7,924,791 |  |

CURRENT ASSETS

Stocks | 12 | 244,807 |  | 214,046 |  |

Debtors | 13 | 1,111,760 |  | 1,166,600 |  |

Cash at bank and in hand | 1,834,115 |  | 1,370,159 |  |

3,190,682 |  | 2,750,805 |  |

CREDITORS

Amounts falling due within one year | 14 | 3,486,502 |  | 3,707,811 |  |

NET CURRENT LIABILITIES | (295,820 | ) | (957,006 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,734,664 |  | 6,967,785 |  |

CREDITORS

Amounts falling due after more than one year | 15 | (2,309,540 | ) | (2,917,631 | ) |

PROVISIONS FOR LIABILITIES | 19 | (636,496 | ) | (407,758 | ) |

NET ASSETS | 4,788,628 |  | 3,642,396 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 66 |  | 66 |  |

Retained earnings | 21 | 4,788,562 |  | 3,642,330 |  |

SHAREHOLDERS' FUNDS | 4,788,628 |  | 3,642,396 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

M Simpson - Director

Mrs A Simpson - Director

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Company Balance Sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 9 | 25 |  | 1,445 |  |

Tangible assets | 10 | 144,292 |  | 149,601 |  |

Investments | 11 | 586 |  | 586 |  |

144,903 |  | 151,632 |  |

CURRENT ASSETS

Stocks | 12 | 3,322 |  | 6,338 |  |

Debtors | 13 | 2,902,954 |  | 1,911,137 |  |

Cash at bank | 42,737 |  | 37,381 |  |

2,949,013 |  | 1,954,856 |  |

CREDITORS

Amounts falling due within one year | 14 | 1,742,491 |  | 1,243,889 |  |

NET CURRENT ASSETS | 1,206,522 |  | 710,967 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,351,425 |  | 862,599 |  |

CREDITORS

Amounts falling due after more than one year | 15 | (339,713 | ) | (684,181 | ) |

PROVISIONS FOR LIABILITIES | 19 | (1,892 | ) | (2,126 | ) |

NET ASSETS | 1,009,820 |  | 176,292 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 66 |  | 66 |  |

Retained earnings | 21 | 1,009,754 |  | 176,226 |  |

SHAREHOLDERS' FUNDS | 1,009,820 |  | 176,292 |  |

Company's profit for the financial year | 1,193,528 |  | 198,939 |  |

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

Mrs A Simpson - Director

M Simpson - Director

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Consolidated Statement of Changes in Equity

for the Year Ended 31 May 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 June 2023 | 66 |  | 2,647,385 |  | 2,647,451 |  |

Changes in equity

Dividends | - |  | (300,000 | ) | (300,000 | ) |

Total comprehensive income | - |  | 1,294,945 |  | 1,294,945 |  |

Balance at 31 May 2024 | 66 |  | 3,642,330 |  | 3,642,396 |  |

Changes in equity

Dividends | - |  | (360,000 | ) | (360,000 | ) |

Total comprehensive income | - |  | 1,506,232 |  | 1,506,232 |  |

Balance at 31 May 2025 | 66 |  | 4,788,562 |  | 4,788,628 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Company Statement of Changes in Equity

for the Year Ended 31 May 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 June 2023 | 66 |  | 277,287 |  | 277,353 |  |

Changes in equity

Dividends | - |  | (300,000 | ) | (300,000 | ) |

Total comprehensive income | - |  | 198,939 |  | 198,939 |  |

Balance at 31 May 2024 | 66 |  | 176,226 |  | 176,292 |  |

Changes in equity

Dividends | - |  | (360,000 | ) | (360,000 | ) |

Total comprehensive income | - |  | 1,193,528 |  | 1,193,528 |  |

Balance at 31 May 2025 | 66 |  | 1,009,754 |  | 1,009,820 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Consolidated Cash Flow Statement

for the Year Ended 31 May 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 3,853,300 |  | 3,947,251 |  |

Interest paid | (320,674 | ) | (458,307 | ) |

Interest element of hire purchase payments paid | (5,411 | ) | (9,991 | ) |

Tax paid | (298,881 | ) | (263,777 | ) |

Net cash from operating activities | 3,228,334 |  | 3,215,176 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (1,628,862 | ) | (1,875,211 | ) |

Sale of tangible fixed assets | 3,399 |  | 100,970 |  |

Interest received | 4,130 |  | 1,958 |  |

Net cash from investing activities | (1,621,333 | ) | (1,772,283 | ) |

Cash flows from financing activities

New loans in year | 893,000 |  | 300,000 |  |

Loan repayments in year | (1,521,747 | ) | (1,903,844 | ) |

Capital repayments in year | (52,144 | ) | (66,120 | ) |

Amount introduced by directors | 1 |  | 1 |  |

Amount withdrawn by directors | (92,284 | ) | (70,001 | ) |

Equity dividends paid | (360,000 | ) | (300,000 | ) |

Net cash from financing activities | (1,133,174 | ) | (2,039,964 | ) |

Increase/(decrease) in cash and cash equivalents | 473,827 |  | (597,071 | ) |

Cash and cash equivalents at beginning of year | 2 | 1,370,159 |  | 1,972,976 |  |

Effect of foreign exchange rate changes | (9,871 | ) | (5,746 | ) |

Cash and cash equivalents at end of year | 2 | 1,834,115 |  | 1,370,159 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Cash Flow Statement

for the Year Ended 31 May 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 1,921,222 |  | 1,564,990 |  |

| Depreciation charges | 1,498,177 |  | 1,455,857 |  |

| Profit on disposal of fixed assets | (68 | ) | (10,912 | ) |

| Finance costs | 326,085 |  | 468,298 |  |

| Finance income | (4,130 | ) | (1,958 | ) |

3,741,286 |  | 3,476,275 |  |

| (Increase)/decrease in stocks | (30,761 | ) | 23,654 |  |

| Decrease in trade and other debtors | 241,074 |  | 704,927 |  |

| Decrease in trade and other creditors | (98,299 | ) | (257,605 | ) |

| Cash generated from operations | 3,853,300 |  | 3,947,251 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 May 2025

| 31/5/25 |  | 1/6/24

£ | £ |

| Cash and cash equivalents | 1,834,115 |  | 1,370,159 |  |

| Year ended 31 May 2024

| 31/5/24 |  | 1/6/23

£ | £ |

| Cash and cash equivalents | 1,370,159 |  | 1,975,734 |  |

| Bank overdrafts | - |  | (2,758 | ) |

1,370,159 |  | 1,972,976 |  |

3. | ANALYSIS OF CHANGES IN NET DEBT

| At 1/6/24 | Cash flow | At 31/5/25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 1,370,159 |  | 463,956 |  | 1,834,115 |  |

1,370,159 |  | 463,956 |  | 1,834,115 |  |

| Debt

| Finance leases | (64,124 | ) | 52,144 |  | (11,980 | ) |

| Debts falling due within 1 year | (1,483,782 | ) | 161,794 |  | (1,321,988 | ) |

| Debts falling due after 1 year | (2,668,391 | ) | 466,954 |  | (2,201,437 | ) |

(4,216,297 | ) | 680,892 |  | (3,535,405 | ) |

| Total | (2,846,138 | ) | 1,144,848 |  | (1,701,290 | ) |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Funky Monkeys Playcentres Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Basis of consolidation

| The group financial statements consolidate the financial statements of the company and its subsidiary undertakings drawn up to 31 May 2025.

| Subsidiary undertakings are included using the acquisitions method of accounting. Under this method the group profit and loss account and statement of cashflows include the results and cashflows of subsidiaries from the date of acquisition. The subsidiary undertaking is translated using the closing rate method.

| The financial statements have been prepared on a going concern basis.

| 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

| Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten 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.

| Patents and licences are being amortised evenly over their estimated useful life of fourteen years.

| Computer software is being amortised evenly over its estimated useful life of three years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | 2% on cost

| Improvements to property | - | 10% on cost and Straight line over 15 years

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

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

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 5,197,810 |  | 4,769,749 |  |

| Social security costs | 403,396 |  | 362,287 |  |

| Other pension costs | 52,710 |  | 46,169 |  |

5,653,916 |  | 5,178,205 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Administration | 400 |  | 428 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

3. | EMPLOYEES AND DIRECTORS - continued

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 328,992 |  | 333,678 |  |

| Information regarding the highest paid director is as follows:

| 2025 |  | 2024

£ | £ |

| Emoluments etc | 109,684 |  | 111,245 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Hire of plant and machinery | 26,003 |  | 25,040 |  |

| Other operating leases | 1,635,717 |  | 1,602,964 |  |

| Depreciation - owned assets | 1,367,311 |  | 1,307,790 |  |

| Depreciation - assets on hire purchase contracts | 4,872 |  | 11,969 |  |

| Profit on disposal of fixed assets | (68 | ) | (10,912 | ) |

| Goodwill amortisation | 122,480 |  | 122,480 |  |

| Patents and licences amortisation | 3,502 |  | 13,600 |  |

| Computer software amortisation | 12 |  | 18 |  |

| Auditors' remuneration | 8,250 |  | 7,500 |  |

| Foreign exchange differences | (6,818 | ) | 650 |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Other interest | 9,171 |  | - |  |

| Loan interest | 311,503 |  | 458,307 |  |

| Hire purchase interest | 5,411 |  | 9,991 |  |

326,085 |  | 468,298 |  |

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| Corporation tax | 154,720 |  | 197,590 |  |

| Deferred tax | 228,738 |  | 50,163 |  |

| Tax on profit | 383,458 |  | 247,753 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

6. | TAXATION - continued

| Tax effects relating to effects of other comprehensive income |

| 2025 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Consolidation translation | (31,532 | ) | - |  | (31,532 | ) |

| 2024 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Consolidation translation | (22,292 | ) | - |  | (22,292 | ) |

7. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

8. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary Share Capital shares of £1 each

| Interim | 360,000 |  | 300,000 |  |

9. | INTANGIBLE FIXED ASSETS

| Group

| Patents |

| and |  | Computer |

| Goodwill |  | licences |  | software |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 1,224,802 |  | 180,390 |  | 1,939 |  | 1,407,131 |  |

| AMORTISATION

| At 1 June 2024 | 153,591 |  | 170,542 |  | 1,902 |  | 326,035 |  |

| Amortisation for year | 122,480 |  | 3,502 |  | 12 |  | 125,994 |  |

| At 31 May 2025 | 276,071 |  | 174,044 |  | 1,914 |  | 452,029 |  |

| NET BOOK VALUE

| At 31 May 2025 | 948,731 |  | 6,346 |  | 25 |  | 955,102 |  |

| At 31 May 2024 | 1,071,211 |  | 9,848 |  | 37 |  | 1,081,096 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

9. | INTANGIBLE FIXED ASSETS - continued

| Company

| Patents |

| and |  | Computer |

| licences |  | software |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 159,454 |  | 1,939 |  | 161,393 |  |

| AMORTISATION

| At 1 June 2024 | 158,046 |  | 1,902 |  | 159,948 |  |

| Amortisation for year | 1,408 |  | 12 |  | 1,420 |  |

| At 31 May 2025 | 159,454 |  | 1,914 |  | 161,368 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  | 25 |  | 25 |  |

| At 31 May 2024 | 1,408 |  | 37 |  | 1,445 |  |

10. | TANGIBLE FIXED ASSETS

| Group

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 June 2024 | 151,033 |  | 4,877,736 |  | 6,629,396 |  |

| Additions | - |  | 661,702 |  | 835,128 |  |

| Disposals | - |  | (245 | ) | (1,818 | ) |

| Exchange differences | - |  | (19,804 | ) | (21,290 | ) |

| At 31 May 2025 | 151,033 |  | 5,519,389 |  | 7,441,416 |  |

| DEPRECIATION

| At 1 June 2024 | 15,865 |  | 2,027,953 |  | 3,334,581 |  |

| Charge for year | 3,020 |  | 499,946 |  | 735,190 |  |

| Eliminated on disposal | - |  | (29 | ) | (375 | ) |

| Exchange differences | - |  | (10,092 | ) | (11,965 | ) |

| At 31 May 2025 | 18,885 |  | 2,517,778 |  | 4,057,431 |  |

| NET BOOK VALUE

| At 31 May 2025 | 132,148 |  | 3,001,611 |  | 3,383,985 |  |

| At 31 May 2024 | 135,168 |  | 2,849,783 |  | 3,294,815 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

10. | TANGIBLE FIXED ASSETS - continued

| Group

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024 | 939,182 |  | 61,300 |  | 303,356 |  | 12,962,003 |  |

| Additions | 91,374 |  | - |  | 40,658 |  | 1,628,862 |  |

| Disposals | (169 | ) | - |  | (1,552 | ) | (3,784 | ) |

| Exchange differences | (6,184 | ) | - |  | - |  | (47,278 | ) |

| At 31 May 2025 | 1,024,203 |  | 61,300 |  | 342,462 |  | 14,539,803 |  |

| DEPRECIATION

| At 1 June 2024 | 535,958 |  | 16,592 |  | 187,359 |  | 6,118,308 |  |

| Charge for year | 91,528 |  | 8,942 |  | 33,557 |  | 1,372,183 |  |

| Eliminated on disposal | (17 | ) | - |  | (32 | ) | (453 | ) |

| Exchange differences | (3,560 | ) | - |  | - |  | (25,617 | ) |

| At 31 May 2025 | 623,909 |  | 25,534 |  | 220,884 |  | 7,464,421 |  |

| NET BOOK VALUE

| At 31 May 2025 | 400,294 |  | 35,766 |  | 121,578 |  | 7,075,382 |  |

| At 31 May 2024 | 403,224 |  | 44,708 |  | 115,997 |  | 6,843,695 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 100,140 |  | 32,600 |  | 132,740 |  |

| Transfer to ownership | (100,140 | ) | - |  | (100,140 | ) |

| At 31 May 2025 | - |  | 32,600 |  | 32,600 |  |

| DEPRECIATION

| At 1 June 2024 | 67,326 |  | 8,240 |  | 75,566 |  |

| Charge for year | - |  | 4,872 |  | 4,872 |  |

| Transfer to ownership | (67,326 | ) | - |  | (67,326 | ) |

| At 31 May 2025 | - |  | 13,112 |  | 13,112 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  | 19,488 |  | 19,488 |  |

| At 31 May 2024 | 32,814 |  | 24,360 |  | 57,174 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

10. | TANGIBLE FIXED ASSETS - continued

| Company

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 June 2024 | 151,033 |  | 11,139 |  | 885 |  |

| Additions | - |  | - |  | 695 |  |

| Disposals | - |  | - |  | - |  |

| At 31 May 2025 | 151,033 |  | 11,139 |  | 1,580 |  |

| DEPRECIATION

| At 1 June 2024 | 15,865 |  | 5,737 |  | 236 |  |

| Charge for year | 3,020 |  | 1,114 |  | 268 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 May 2025 | 18,885 |  | 6,851 |  | 504 |  |

| NET BOOK VALUE

| At 31 May 2025 | 132,148 |  | 4,288 |  | 1,076 |  |

| At 31 May 2024 | 135,168 |  | 5,402 |  | 649 |  |

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 14,507 |  | 19,053 |  | 196,617 |  |

| Additions | - |  | 632 |  | 1,327 |  |

| Disposals | (169 | ) | - |  | (169 | ) |

| At 31 May 2025 | 14,338 |  | 19,685 |  | 197,775 |  |

| DEPRECIATION

| At 1 June 2024 | 9,966 |  | 15,212 |  | 47,016 |  |

| Charge for year | 963 |  | 1,119 |  | 6,484 |  |

| Eliminated on disposal | (17 | ) | - |  | (17 | ) |

| At 31 May 2025 | 10,912 |  | 16,331 |  | 53,483 |  |

| NET BOOK VALUE

| At 31 May 2025 | 3,426 |  | 3,354 |  | 144,292 |  |

| At 31 May 2024 | 4,541 |  | 3,841 |  | 149,601 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

11. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 586 |  |

| NET BOOK VALUE

| At 31 May 2025 | 586 |  |

| At 31 May 2024 | 586 |  |

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiaries

| Funky Monkeys Softplay Newport Ltd

| Registered office: 9 Castlewellan Road, Rathfriland, Newry, Co. Down, Northern Ireland, BT34 5LY

| Nature of business: Kids softplay area and café.

| %

| Class of shares: | holding |

| Ordinary £1 shares | 100.00 |

| Funky Monkeys Playcentres Ltd owns 100.0% of the ordinary share capital in Funky Monkeys Softplay Newport Ltd.

| Funky Monkeys Softplay Clarehall Limited

| Registered office: Clarehall Shopping Centre, Malahide Road, Dublin, Republic of Ireland

| Nature of business: Kids softplay area and café.

| %

| Class of shares: | holding |

| Ordinary €1 shares | 100.00 |

| Funky Monkeys Playcentres Ltd owns 100.0% of the ordinary share capital in Funky Monkeys Softplay Clarehall Limited.

| Funky Monkeys Softplay Dundonald Ltd

| Registered office: 9 Castlewellan Road, Rathfriland, Newry, Co. Down, Northern Ireland, BT34 5LY

| Nature of business: Kids softplay area and café.

| %

| Class of shares: | holding |

| Ordinary £1 shares | 100.00 |

| Funky Monkeys Playcentres Ltd owns 100.0% of the ordinary share capital in Funky Monkeys Softplay Dundonald Limited.

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

11. | FIXED ASSET INVESTMENTS - continued

| Funky Monkeys Softplay West Brom Ltd

| Registered office: 9 Castlewellan Road, Rathfriland, Newry, Co. Down, Northern Ireland, BT34 5LY

| Nature of business: Kids softplay area and café

| %

| Class of shares: | holding |

| Ordinary £1 shares | 100.00 |

| Funky Monkeys Playcentres Ltd owns 100.0% of the ordinary share capital in Funky Monkeys Softplay West Brom Limited.

| Air-Tastic Limited

| Registered office: 9 Castlewellan Road, Rathfriland, Newry, Co. Down, Northern Ireland, BT34 5LY

| Nature of business: Indoor Leisure

| %

| Class of shares: | holding |

| Ordinary £1 shares | 100.00 |

| Funky Monkeys Playcentres Ltd owns 100.0% of the ordinary share capital in Air-Tastic Limited.

| Captain Greens Limited

| Registered office: 9 Castlewellan Road, Rathfriland, Newry, Co. Down, Northern Ireland, BT34 5LY

| Nature of business: Indoor Leisure

| %

| Class of shares: | holding |

| Ordinary £1 shares | 100.00 |

| Funky Monkeys Playcentres Ltd owns 100.0% of the ordinary share capital in Captain Greens Limited.

12. | STOCKS

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Finished goods | 244,807 |  | 214,046 |  | 3,322 |  | 6,338 |  |

13. | DEBTORS

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Amounts falling due within one year: |

| Trade debtors | 288,920 |  | 216,988 |  | 400,898 |  | 242,678 |  |

| Amounts owed by group undertakings | - |  | - |  | 1,543,310 |  | 719,161 |  |

| Other debtors | 23,993 |  | 30,473 |  | 15,893 |  | 15,859 |  |

| Tax | 93,951 |  | - |  | 142,949 |  | - |  |

| Directors' current accounts | 421,783 |  | 329,500 |  | 421,783 |  | 329,500 |  |

| Prepayments and accrued income | 283,113 |  | 589,639 |  | 122,198 |  | 123,548 |  |

1,111,760 |  | 1,166,600 |  | 2,647,031 |  | 1,430,746 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

13. | DEBTORS - continued

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Amounts falling due after more than one | year: |

| Amounts owed by group undertakings | - |  | - |  | 255,923 |  | 480,391 |  |

| Aggregate amounts | 1,111,760 |  | 1,166,600 |  | 2,902,954 |  | 1,911,137 |  |

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Bank loans and overdrafts (see note 16) | 907,553 |  | 826,096 |  | 344,329 |  | 342,808 |  |

| Other loans (see note 16) | 414,435 |  | 657,686 |  | - |  | - |  |

| Hire purchase contracts (see note 17) | 4,780 |  | 53,271 |  | - |  | - |  |

| Trade creditors | 500,477 |  | 491,546 |  | 25,995 |  | 19,276 |  |

| Amounts owed to group undertakings | - |  | - |  | 1,298,184 |  | 924,405 |  |

| Tax | - |  | 50,210 |  | - |  | (132,363 | ) |

| Social security and other taxes | 215,464 |  | 197,980 |  | 20,793 |  | 23,758 |  |

| VAT | 309,742 |  | 134,067 |  | 17,053 |  | 38,039 |  |

| Other creditors | 498,675 |  | 495,899 |  | - |  | - |  |

| Accruals and deferred income | 635,376 |  | 801,056 |  | 36,137 |  | 27,966 |  |

3,486,502 |  | 3,707,811 |  | 1,742,491 |  | 1,243,889 |  |

15. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Bank loans (see note 16) | 2,014,973 |  | 2,066,975 |  | 339,713 |  | 684,181 |  |

| Other loans (see note 16) | 186,464 |  | 601,416 |  | - |  | - |  |

| Hire purchase contracts (see note 17) | 7,200 |  | 10,853 |  | - |  | - |  |

| Social security and other taxes | 100,903 |  | 155,054 |  | - |  | - |  |

| Other creditors | - |  | 83,333 |  | - |  | - |  |

2,309,540 |  | 2,917,631 |  | 339,713 |  | 684,181 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

16. | LOANS

| An analysis of the maturity of loans is given below:

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Amounts falling due within one year or on | demand: |

| Bank overdrafts | - |  | - |  | - |  | 976 |  |

| Bank loans | 907,553 |  | 826,096 |  | 344,329 |  | 341,832 |  |

| Other loans | 414,435 |  | 657,686 |  | - |  | - |  |

1,321,988 |  | 1,483,782 |  | 344,329 |  | 342,808 |  |

| Amounts falling due between one and two | years: |

| Bank loans - 1-2 years | 659,597 |  | 772,247 |  | 177,805 |  | 342,124 |  |

| Other loans - 1-2 years | 60,362 |  | 415,452 |  | - |  | - |  |

719,959 |  | 1,187,699 |  | 177,805 |  | 342,124 |  |

| Amounts falling due between two and five | years: |

| Bank loans - 2-5 years | 1,241,128 |  | 1,267,925 |  | 126,521 |  | 315,254 |  |

| Other loans - 2-5 years | 126,102 |  | 185,964 |  | - |  | - |  |

1,367,230 |  | 1,453,889 |  | 126,521 |  | 315,254 |  |

| Amounts falling due in more than five years: |

| Repayable by instalments

| Bank loans more 5 yr by instal | 114,248 |  | 26,803 |  | 35,387 |  | 26,803 |  |

17. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 4,780 |  | 53,271 |  |

| Between one and five years | 7,200 |  | 10,853 |  |

11,980 |  | 64,124 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

17. | LEASING AGREEMENTS - continued

| Group

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 1,554,473 |  | 1,491,815 |  |

| Between one and five years | 5,416,263 |  | 5,585,535 |  |

| In more than five years | 4,790,104 |  | 5,747,958 |  |

11,760,840 |  | 12,825,308 |  |

18. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Bank loans | 2,922,526 |  | 2,893,071 |  | 684,042 |  | 1,026,013 |  |

| Other loans | 600,899 |  | 1,259,102 |  | - |  | - |  |

| Hire purchase contracts | 11,980 |  | 64,124 |  | - |  | - |  |

3,535,405 |  | 4,216,297 |  | 684,042 |  | 1,026,013 |  |

| Loans are secured by: fixed and floating charges over the group companies; a charge over the property located at 9 Castlewellan Road, Rathfriland, Co. Down; an inter-company cross guarantee; and personal guarantees provided by the directors.

| Within Other loans there are loans (£38,780) secured by a corporate guarantee provided by Funky Monkeys Playcentres Limited - these loans relate to assets which the lender purports to include a reservation of title clause in their condition of sale.

19. | PROVISIONS FOR LIABILITIES

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Deferred tax | 636,496 |  | 407,758 |  | 1,892 |  | 2,126 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 407,758 |  |

| Provided during year | 228,738 |  |

| Balance at 31 May 2025 | 636,496 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

19. | PROVISIONS FOR LIABILITIES - continued

| Company

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 2,126 |  |

| Credit to Income Statement during year | (234 | ) |

| Balance at 31 May 2025 | 1,892 |  |

20. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 66 | Ordinary Share Capital | £1 | 66 |  | 66 |  |

21. | RESERVES

| Group

| Retained

| earnings

£ |

| At 1 June 2024 | 3,642,330 |  |

| Profit for the year | 1,537,764 |  |

| Dividends | (360,000 | ) |

| Consolidation translation | (31,532 | ) |

| At 31 May 2025 | 4,788,562 |  |

| Company

| Retained

| earnings

£ |

| At 1 June 2024 | 176,226 |  |

| Profit for the year | 1,193,528 |  |

| Dividends | (360,000 | ) |

| At 31 May 2025 | 1,009,754 |  |

Funky Monkeys Playcentres Ltd (Registered number: NI602524)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 May 2025

22. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| M Simpson

| Balance outstanding at start of year | 114,062 |  | 90,559 |  |

| Amounts advanced | 150,438 |  | 123,503 |  |

| Amounts repaid | (120,000 | ) | (100,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 144,500 |  | 114,062 |  |

| Mrs A Simpson

| Balance outstanding at start of year | 114,062 |  | 90,559 |  |

| Amounts advanced | 150,438 |  | 123,503 |  |

| Amounts repaid | (120,000 | ) | (100,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 144,500 |  | 114,062 |  |

| H Moore

| Balance outstanding at start of year | 101,376 |  | 78,382 |  |

| Amounts advanced | 151,408 |  | 122,994 |  |

| Amounts repaid | (120,000 | ) | (100,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 132,784 |  | 101,376 |  |

| During the year, total dividends of £360,000 were paid to the directors.