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REGISTERED NUMBER: 05955043 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ARTEMIS CHILDCARE LIMITED

ARTEMIS CHILDCARE LIMITED (REGISTERED NUMBER: 05955043)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Accountants' Report | 9 |

ARTEMIS CHILDCARE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | L M Buggy

| E Buggy

| D J Buggy

| REGISTERED OFFICE: | 20 Havelock Road

| Hastings

| East Sussex

| TN34 1BP

| REGISTERED NUMBER: | 05955043 (England and Wales)

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 28 Wilton Road

| Bexhill on Sea

| East Sussex

| TN40 1EZ

ARTEMIS CHILDCARE LIMITED (REGISTERED NUMBER: 05955043)

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,614,017 |  | 1,580,386 |  |

CURRENT ASSETS

Debtors | 5 | 595,378 |  | 600,284 |  |

Cash at bank | 273,641 |  | 149,104 |  |

869,019 |  | 749,388 |  |

CREDITORS

Amounts falling due within one year | 6 | 303,233 |  | 324,639 |  |

NET CURRENT ASSETS | 565,786 |  | 424,749 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,179,803 |  | 2,005,135 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (737,800 | ) | (771,511 | ) |

PROVISIONS FOR LIABILITIES | 9 | (174,152 | ) | (175,326 | ) |

NET ASSETS | 1,267,851 |  | 1,058,298 |  |

CAPITAL AND RESERVES

Called up share capital | 9 |  | 9 |  |

Retained earnings | 1,267,842 |  | 1,058,289 |  |

SHAREHOLDERS' FUNDS | 1,267,851 |  | 1,058,298 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ARTEMIS CHILDCARE LIMITED (REGISTERED NUMBER: 05955043)

STATEMENT OF FINANCIAL POSITION - continued

31 OCTOBER 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 Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

E Buggy - Director

L M Buggy - Director

ARTEMIS CHILDCARE LIMITED (REGISTERED NUMBER: 05955043)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Artemis Childcare 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.

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.

| The Company continues to trade and meet its' liabilities as they fall due. Therefore the going concern basis of preparation has been adopted as the directors are satisfied that the company has adequate resources to continue in operational existence and to meet its liabilities for the foreseeable future.

| Turnover

| Turnover represents net invoiced childcare service fees. Turnover is recognised at the point at which the sales invoice is raised.

| 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 | - | in accordance with the property

| Improvements to property | - | in accordance with the property

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Property

| The cost of the freehold properties purchased in 2007, 2010 and 2014 and the cost of improvements are not being depreciated to give a fair market value.

ARTEMIS CHILDCARE LIMITED (REGISTERED NUMBER: 05955043)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 54 (2024 - 61 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST OR VALUATION

| At 1 November 2024 | 1,438,824 |  | 108,626 |  | 73,920 |  |

| Additions | - |  | - |  | 4,780 |  |

| At 31 October 2025 | 1,438,824 |  | 108,626 |  | 78,700 |  |

| DEPRECIATION

| At 1 November 2024 | - |  | - |  | 64,985 |  |

| Charge for year | - |  | - |  | 3,429 |  |

| At 31 October 2025 | - |  | - |  | 68,414 |  |

| NET BOOK VALUE

| At 31 October 2025 | 1,438,824 |  | 108,626 |  | 10,286 |  |

| At 31 October 2024 | 1,438,824 |  | 108,626 |  | 8,935 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 November 2024 | 156,016 |  | - |  | 18,312 |  | 1,795,698 |  |

| Additions | - |  | 48,188 |  | - |  | 52,968 |  |

| At 31 October 2025 | 156,016 |  | 48,188 |  | 18,312 |  | 1,848,666 |  |

| DEPRECIATION

| At 1 November 2024 | 132,309 |  | - |  | 18,018 |  | 215,312 |  |

| Charge for year | 3,576 |  | 12,047 |  | 285 |  | 19,337 |  |

| At 31 October 2025 | 135,885 |  | 12,047 |  | 18,303 |  | 234,649 |  |

| NET BOOK VALUE

| At 31 October 2025 | 20,131 |  | 36,141 |  | 9 |  | 1,614,017 |  |

| At 31 October 2024 | 23,707 |  | - |  | 294 |  | 1,580,386 |  |

| Cost or valuation at 31 October 2025 is represented by:

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| Valuation in 2021 | 577,551 |  | - |  | - |  |

| Cost | 861,273 |  | 108,626 |  | 78,700 |  |

1,438,824 |  | 108,626 |  | 78,700 |  |

ARTEMIS CHILDCARE LIMITED (REGISTERED NUMBER: 05955043)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| Valuation in 2021 | - |  | - |  | - |  | 577,551 |  |

| Cost | 156,016 |  | 48,188 |  | 18,312 |  | 1,271,115 |  |

156,016 |  | 48,188 |  | 18,312 |  | 1,848,666 |  |

| The directors re-valued the properties at the reporting date.

5. | DEBTORS

| 31.10.25 |  | 31.10.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 29,247 |  | 48,833 |  |

| Other debtors | 22,334 |  | 14,834 |  |

| Tax | 27,910 |  | 22,023 |  |

| Prepayments | 22,561 |  | 22,281 |  |

102,052 |  | 107,971 |  |

| Amounts falling due after more than one year:

| Other debtors - More than 1 ye

| ar | 493,326 |  | 492,313 |  |

493,326 |  | 492,313 |  |

| Aggregate amounts | 595,378 |  | 600,284 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans and overdrafts | 42,239 |  | 42,371 |  |

| Other loans | 20,185 |  | 18,598 |  |

| Hire purchase contracts | 4,435 |  | - |  |

| Trade creditors | 39,582 |  | 56,118 |  |

| Tax | 175,945 |  | 97,885 |  |

| Social security and other taxes | 6,112 |  | 94,367 |  |

| Other creditors | 9,440 |  | 9,839 |  |

| Accrued expenses | 5,295 |  | 5,461 |  |

303,233 |  | 324,639 |  |

ARTEMIS CHILDCARE LIMITED (REGISTERED NUMBER: 05955043)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans - 1-2 years | 42,239 |  | 45,007 |  |

| Bank loans - 2-5 years | 108,927 |  | 117,957 |  |

| Bank loans more 5 yr by instal | 609,707 |  | 629,360 |  |

| Other loans - 1-2 years | 6,321 |  | 20,448 |  |

| Other loans - 2-5 years | 16,787 |  | 19,153 |  |

| Other loans more 5yrs instal | - |  | 4,841 |  |

| Hire purchase contracts | 36,518 |  | - |  |

| Directors loan account | (82,699 | ) | (65,255 | ) |

737,800 |  | 771,511 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 609,707 |  | 629,360 |  |

| Other loans more 5yrs instal | - |  | 4,841 |  |

609,707 |  | 634,201 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.10.25 |  | 31.10.24

£ | £ |

| Mortgages | 803,112 |  | 822,177 |  |

| There is a debenture over the company with fixed and floating charges over the undertaking and all property and assets present and future.

| There are also four legal mortgages over the company which are secured on 29 Chapel Park Road, St Leonards, 17 Calvert Road, St Leonards and St John's Hall, Hollington which are the three premises from which the company trades.

9. | PROVISIONS FOR LIABILITIES

| 31.10.25 |  | 31.10.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 174,152 |  | 175,326 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 175,326 |  |

| Provided during year | (1,174 | ) |

| Balance at 31 October 2025 | 174,152 |  |

ARTEMIS CHILDCARE LIMITED (REGISTERED NUMBER: 05955043)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

| 31.10.25 |  | 31.10.24

£ | £ |

| D J Buggy

| Balance outstanding at start of year | 21,752 |  | 15,380 |  |

| Amounts advanced | 5,815 |  | 6,372 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 27,567 |  | 21,752 |  |

| E Buggy

| Balance outstanding at start of year | 21,752 |  | 15,380 |  |

| Amounts advanced | 5,815 |  | 6,372 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 27,567 |  | 21,752 |  |

| L M Buggy

| Balance outstanding at start of year | 21,752 |  | 15,380 |  |

| Amounts advanced | 5,815 |  | 6,372 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 27,567 |  | 21,752 |  |

11. | RELATED PARTY DISCLOSURES

| During the period Miss E Buggy, a director and shareholder, lived rent free on the top floor on the property from which the nursery is run. This is treated as a benefit in kind to Miss E Buggy.

| As at the balance sheet date the directors owed the company £82,699 (2024 - £65,255).

| This loan is interest free and has no fixed date for repayment. The balance to the directors is shown as long term directors loan account.

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ARTEMIS CHILDCARE LIMITED

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 Artemis Childcare Limited for the year ended 31 October 2025 which comprise the Income Statement, Statement of Financial Position 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 the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Artemis Childcare Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Artemis Childcare Limited and state those matters that we have agreed to state to the Board of Directors of Artemis Childcare Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Artemis Childcare Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Artemis Childcare 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 Artemis Childcare Limited. You consider that Artemis Childcare 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 Artemis Childcare 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.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

27 July 2026