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REGISTERED NUMBER: SC368637 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Ace Place Childcare Services Limited

Ace Place Childcare Services Limited (Registered number: SC368637)

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

Ace Place Childcare Services Limited

Company Information

for the Year Ended 30 April 2026

| DIRECTOR: | A. Harkin

| SECRETARY: | A. Harkin

| REGISTERED OFFICE: | 88 Blairbeth Road

| Burnside

| Glasgow

| South Lanarkshire

| G73 4JA

| REGISTERED NUMBER: | SC368637 (Scotland)

| ACCOUNTANTS: | Key Professional Partnership Ltd

| Unit 3

| Morris Park

| 37 Rosyth Road

| Glasgow

| G5 0YE

Ace Place Childcare Services Limited (Registered number: SC368637)

Balance Sheet

30 April 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 634,054 |  | 623,466 |  |

CURRENT ASSETS

Debtors | 5 | 9,580 |  | 51,978 |  |

Cash at bank | 164,699 |  | 182,269 |  |

174,279 |  | 234,247 |  |

CREDITORS

Amounts falling due within one year | 6 | 192,276 |  | 252,803 |  |

NET CURRENT LIABILITIES | (17,997 | ) | (18,556 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 616,057 |  | 604,910 |  |

PROVISIONS FOR LIABILITIES | 4,678 |  | 4,678 |  |

NET ASSETS | 611,379 |  | 600,232 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Property revaluation reserve | 54,092 |  | 54,092 |  |

Retained earnings | 557,187 |  | 546,040 |  |

611,379 |  | 600,232 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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.

Ace Place Childcare Services Limited (Registered number: SC368637)

Balance Sheet - continued

30 April 2026

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 2 June 2026 and were signed by:

A. Harkin - Director

Ace Place Childcare Services Limited (Registered number: SC368637)

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| Ace Place Childcare Services Limited is a private company, limited by shares , registered in Scotland. 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 (£).

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 as modified by the revaluation of certain assets.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

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

| Computer equipment | - | 25% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses.

| Financial instruments

| Basic financial instruments are recognised as follows:

| (i) Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using effective interest method less any impairment.

| (ii) Cash and cash equivalents

| Cash and cash equivalents include cash at bank and in hand.

| Cash and cash equivalents are shown net of bank overdrafts, which are included as current borrowings in liabilities on the balance sheet.

| (iii) Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Ace Place Childcare Services Limited (Registered number: SC368637)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

2. | ACCOUNTING POLICIES - continued

| 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

| 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.

| Hire purchase and leasing commitments

| 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 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 year was 47 (2025 - 45 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Computer |

| property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 May 2025 | 602,820 |  | 140,204 |  | 1,469 |  | 744,493 |  |

| Additions | - |  | 31,393 |  | 2,415 |  | 33,808 |  |

| At 30 April 2026 | 602,820 |  | 171,597 |  | 3,884 |  | 778,301 |  |

| DEPRECIATION

| At 1 May 2025 | 3,715 |  | 116,718 |  | 594 |  | 121,027 |  |

| Charge for year | 14,978 |  | 8,022 |  | 220 |  | 23,220 |  |

| At 30 April 2026 | 18,693 |  | 124,740 |  | 814 |  | 144,247 |  |

| NET BOOK VALUE

| At 30 April 2026 | 584,127 |  | 46,857 |  | 3,070 |  | 634,054 |  |

| At 30 April 2025 | 599,105 |  | 23,486 |  | 875 |  | 623,466 |  |

Ace Place Childcare Services Limited (Registered number: SC368637)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 30 April 2026 is represented by:

| Freehold |  | Plant and |  | Computer |

| property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ |

| Valuation in 2021 | 744,720 |  | 124,479 |  | - |  | 869,199 |  |

| Valuation in 2025 | (141,900 | ) | 15,725 |  | 1,469 |  | (124,706 | ) |

| Valuation in 2026 | - |  | 31,393 |  | 2,415 |  | 33,808 |  |

602,820 |  | 171,597 |  | 3,884 |  | 778,301 |  |

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Other debtors | 9,580 |  | 51,978 |  |

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Taxation and social security | 77,934 |  | 103,518 |  |

| Other creditors | 114,342 |  | 149,285 |  |

192,276 |  | 252,803 |  |

| The other loan is secured by a personal guarantee from A Harkin, the director.

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

| 30.4.26 |  | 30.4.25

£ | £ |

| A. Harkin

| Balance outstanding at start of year | - |  | 3,712 |  |

| Amounts advanced | 6,741 |  | - |  |

| Amounts repaid | - |  | (3,712 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 6,741 |  | - |  |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Ace Place Childcare Services Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ace Place Childcare Services Limited for the year ended 30 April 2026 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Ace Place Childcare Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ace Place Childcare Services Limited and state those matters that we have agreed to state to the director of Ace Place Childcare Services Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Ace Place Childcare Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ace Place Childcare Services Limited. You consider that Ace Place Childcare Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ace Place Childcare Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Key Professional Partnership Ltd

Unit 3

Morris Park

37 Rosyth Road

Glasgow

G5 0YE

Date: .............................................