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Registration number: 15991113 (England and Wales)

Prepared for the registrar
ED&GJ Limited
Annual Report and Unaudited Financial Statements
for the Period from 1 October 2024 to 20 July 2025

ED&GJ Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

ED&GJ Limited

Company Information

Directors | S M Booty C E Wilson M Williamson

Registered office | 1 Pride Point Drive Pride Park Derby DE24 8BX

Accountants | Hazlewoods LLP Windsor House Bayshill Road Cheltenham GL50 3AT

ED&GJ Limited

(Registration number: 15991113)
Balance Sheet as at 20 July 2025

| Note | 2025 £
Fixed assets |  |
Investments | 4 | 1,000
Capital and reserves |  |
Called up share capital | 5 | 1,000
Shareholders' funds |  | 1,000

For the financial period ending 20 July 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 July 2026 and signed on its behalf by:

C E Wilson
Director

ED&GJ Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 20 July 2025

| 1 | General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
1 Pride Point Drive
Pride Park
Derby
DE24 8BX

| 2 | Accounting policies

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).

Basis of preparation

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

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Group accounts not prepared

The company has taken advantage of the exemption in section 398 of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small group..

Disclosure of long or short period

The financial statements cover a period of 293 days. This is to bring the year end in line with the acquisition date by Bright Stars Nursery Group Limited, the company's new immediate parent undertaking.

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Judgements and estimation uncertainty

These financial statements do not contain any significant judgements or estimation uncertainty.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

ED&GJ Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 20 July 2025

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described below.
A non financial asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
The recoverable amount of goodwill is derived from measurement of the present value of the future cash flows of the cash-generating units ('CGUs') of which the goodwill is a part. Any impairment loss in respect of a CGU is allocated first to the goodwill attached to that CGU, and then to other assets within that CGU on a pro-rata basis.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised. Where a reversal of impairment occurs in respect of a CGU, the reversal is applied first to the assets (other than goodwill) of the CGU on a pro-rata basis and then to any goodwill allocated to that CGU.
For financial assets carried at amortised cost, the amount of an impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

ED&GJ Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 20 July 2025

| 3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was as follows:

| 1 October 2024 to 20 July 2025 No.
Average number of employees | 3

| 4 | Investments

| 2025 £
Investments in subsidiaries | 1,000

Subsidiaries | £
Cost and carrying amount
Additions and at 20 July 2025 | 1,000

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025
Subsidiary undertakings
Eveline Day Nursery Schools Limited (The) | United Kingdom | Ordinary | 100%

Subsidiary undertakings
Eveline Day Nursery Schools Limited (The) The principal activity of Eveline Day Nursery Schools Limited (The) is the provision of children's day nursery and early education services.

| 5 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £0.10 each | 10,000 | 1,000.00

1 Ordinary share of £0.10 was allotted upon incorporation.

New shares allotted

During the period, 9,999 Ordinary shares having an aggregate nominal value of £1,000 were allotted for an aggregate consideration of £1,000. These shares were allotted on 29 October 2024.

ED&GJ Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2024 to 20 July 2025

| 6 | Financial commitments, guarantees and contingencies

Following the year end, the company entered in a cross guarantee in respect of the Group banking and debt facilities. Full details of the debt arrangements are disclosed in the Parent Company's financial statements.

| 7 | Parent and ultimate parent undertaking

Until 20 July 2025, the company was controlled by G J A Jessiman.
Since this date, the company's immediate parent is Bright Stars Nursery Group Limited, incorporated in the United Kingdom.
The ultimate parent is Oakley Early Years Topco Limited, incorporated in the United Kingdom.
The directors are of the opinion that the ultimate controlling party is Mr P Dubens by virtue of his indirect ownership of Oakley Capital IV Sarl, the General Partner of Oakley Capital IV Master SCSp.

| 8 | Disclosure under Section 444(5B) CA 2006

As permitted by Section 444 CA 2006, these accounts do not contain a copy of the company’s Profit and Loss account or a copy of the Directors’ Report. These accounts are unaudited.