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REGISTERED NUMBER: 03689605 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Mount Farm Childrens Day Nursery Limited |

| Mount Farm Childrens Day Nursery Limited (Registered number: 03689605) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Mount Farm Childrens Day Nursery Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | D Spraggins

| SECRETARY: | Ms R C L Bourne

| REGISTERED OFFICE: | Eldo House

| Kempson Way

| Bury St Edmunds

| Suffolk

| IP32 7AR

| REGISTERED NUMBER: | 03689605 (England and Wales)

| ACCOUNTANTS: | Knights Lowe Chartered Accountants

| Eldo House

| Kempson Way

| Suffolk Business Park

| Bury St Edmunds

| Suffolk

| IP32 7AR

| Mount Farm Childrens Day Nursery Limited (Registered number: 03689605) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 7,129 |  | 560 |  |

Investment property | 6 | 1,635,000 |  | 1,635,000 |  |

1,642,129 |  | 1,635,560 |  |

CURRENT ASSETS

Debtors | 7 | 79,285 |  | 2,457 |  |

Cash at bank | 112,197 |  | 188,399 |  |

191,482 |  | 190,856 |  |

CREDITORS

Amounts falling due within one year | 8 | 127,014 |  | 132,501 |  |

NET CURRENT ASSETS | 64,468 |  | 58,355 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,706,597 |  | 1,693,915 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (601,029 | ) | (601,219 | ) |

PROVISIONS FOR LIABILITIES | 11 | (144,262 | ) | (144,023 | ) |

NET ASSETS | 961,306 |  | 948,673 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 2 |  | 2 |  |

Fair value reserve | 13 | 788,985 |  | 788,985 |  |

Retained earnings | 172,319 |  | 159,686 |  |

SHAREHOLDERS' FUNDS | 961,306 |  | 948,673 |  |

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

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

| Mount Farm Childrens Day Nursery Limited (Registered number: 03689605) |

Balance Sheet - continued

31 December 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 16 July 2026 and were signed by:

D Spraggins - Director

| Mount Farm Childrens Day Nursery Limited (Registered number: 03689605) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Mount Farm Childrens Day Nursery Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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 rents received and receivable, excluding discounts and value added tax.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation less their residual values over their useful lives on the following bases:

| Plant &Equipment-10%StraightLine

| Furniture andFittings:-25%StraightLine

| The gain or loss arising on the disposal of an Asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit and loss.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| Mount Farm Childrens Day Nursery Limited (Registered number: 03689605) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 53,541 |  |

| Additions | 6,989 |  |

| At 31 December 2025 | 60,530 |  |

| DEPRECIATION

| At 1 January 2025 | 52,981 |  |

| Charge for year | 420 |  |

| At 31 December 2025 | 53,401 |  |

| NET BOOK VALUE

| At 31 December 2025 | 7,129 |  |

| At 31 December 2024 | 560 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 1,635,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,635,000 |  |

| At 31 December 2024 | 1,635,000 |  |

| Mount Farm Childrens Day Nursery Limited (Registered number: 03689605) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2008 | 599,863 |  |

| Valuation in 2015 | 328,359 |  |

| Valuation in 2021 | 4,432 |  |

| Cost | 702,346 |  |

1,635,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 702,346 |  | 702,346 |  |

| Investment property was valued on an open market basis on 31 December 2025 by the director .

| The director considers there has been no significant movement since the last professional revaluation in 2021.

7. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 1,952 |  | 440 |  |

| Other debtors | 2,333 |  | 2,017 |  |

4,285 |  | 2,457 |  |

| Amounts falling due after more than one year:

| Other debtors | 75,000 |  | - |  |

| Aggregate amounts | 79,285 |  | 2,457 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 12,363 |  | 13,076 |  |

| Other creditors | 114,651 |  | 119,425 |  |

127,014 |  | 132,501 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 601,029 |  | 601,219 |  |

| Mount Farm Childrens Day Nursery Limited (Registered number: 03689605) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 601,029 |  | 601,219 |  |

| Bank loans are secured by a legal charge over the freehold property, together with a floating change over all other assets of the company.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 593 |  | 354 |  |

| Other timing differences | 143,669 |  | 143,669 |  |

144,262 |  | 144,023 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 144,023 |  |

| Charge to Income Statement during year | 239 |  |

| Balance at 31 December 2025 | 144,262 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

13. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 January 2025

| and 31 December 2025 | 788,985 |  |