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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

My Shooting Stars Nurseries Ltd is a private entity limited by shares and incorporated in England & Wales under the Companies Act. The address of the registered office is given on the company information page.

These financial statements have been prepared under the historical cost convention and in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company’s accounting policies.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Our Shooting Stars Nurseries Limited. These consolidated financial statements are available from its registered office, The Coach House, Old Burcot Lane Burcot, Bromsgrove, Worcestershire, England, B60 1PH.

The business has adequate financial resources available and has renewed short-term working capital facilities until April 2027. true

Trading and cash flow forecasts have been prepared and the directors are satisfied that the Company can settle liabilities for the foreseeable future, being a period of twelve months from the date of the financial statements being authorised for issue.

The directors therefore consider that it is appropriate to prepare the financial statements on the going concern basis.

Revenue from the provision of nursery services is recognised as the service is provided, when the Company earns the right to consideration, and it is probable that economic benefits will flow to the Company.

Revenue received in advance of the provision of nursery education is included within deferred income. Revenue that is owed to the Company in respect of nursery services provided is included within debtors as accrued income.

Goodwill represents the excess of the cost of a business combination over the fair value of the Company's share of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill on acquisitions of subsidiaries is included in 'intangible assets'. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is carried at cost less accumulated amortisation and accumulated impairment losses. Goodwill amortisation is calculated by applying the straight-line method to its estimated useful life. If a reliable estimate cannot be made, the useful life of goodwill is presumed to be 5 years. Goodwill had previously been amortised to 'administrative expenses' over 10 years.

Estimates of the useful economic life of goodwill are based on a variety of factors such as the expected use of the acquired business, the expected useful life of the cash generating units to which the goodwill is attributed, any legal, regulatory or contractual provisions that can limit useful life and assumptions that market participants would consider in respect of similar businesses.

The Company has taken advantage of the transitional provisions of FRS102 not to reanalyse goodwill on acquisitions taking place prior to transition into separately identifiable intangible assets.

Customer relationships acquired with existing businesses are recognised as an intangible asset if it is separable from the acquired business, is expected to generate future economic benefits and its fair value can be measured reliably. Customer relationships had previously been amortised over their future economic lives of up to seven years, when the benefits were expected to crystallise.

Tangible fixed assets, other than investment properties, are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the year in which they are incurred.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within 'other operating income or losses' in the statement of comprehensive income.

Financial assets, other than investments and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment.

Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities, excluding convertible debt and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost.

In preparing these financial statements, the directors have made the following judgements:

Determine whether there are indicators of impairment of the Company's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit. The directors are satisfied there is no impairment of the Company’s tangible fixed assets.

Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.

The average monthly number of persons (including directors) employed by the company during the year was:

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

The impairment loss recognised in the statement of comprehensive income for the period in respect of bad and doubtful trade debtors was £2,153 (2025 - £1,924 gain).

The bank loans and overdrafts are secured by fixed and floating charges over the assets of the Company.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 January 2026 and of its 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.

The Company has entered into multilateral guarantees with its parent company to secure bank liabilities of the Group. The amounts subject to guarantees were £5,497,963 (2025 - £4,266,437).

The Company has entered into a debenture with its bankers to secure the Group's liabilities. This includes a first fixed charge over book and other debts, chattels, goodwill, and uncalled capital, both present and future, as well as a first floating charge over all assets and undertakings, both present and future, dated 30 September 2017.

During the year, £12,000 (2025 - £12,000) was paid to a director in respect of office rental.

The Company is a wholly-owned subsidiary of Our Shooting Stars Nurseries Limited, incorporated in England and Wales.

The largest and smallest group in which the results of the Company are consolidated is that headed by Our Shooting Stars Nurseries Limited, the ultimate parent company. The consolidated accounts of the Company are available to the public and may be obtained from Companies House, Cardiff, CF14 3UZ.