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Registration number: 11299527 (England and Wales)

Prepared for the registrar
Nursery School Providers Limited
Annual Report and Unaudited Financial Statements
for the Period from 1 August 2025 to 23 December 2025

Nursery School Providers Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Nursery School Providers Limited

Company Information

Director | S J Blyth

Registered office | Windsor House Bayshill Road Cheltenham Gloucestershire GL50 3AT

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

Nursery School Providers Limited

(Registration number: 11299527)
Balance Sheet as at 23 December 2025

| Note | 23 December 2025 £ | 31 July 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 2,016,460 | 2,036,133
Current assets |  |  |
Debtors | 5 | 8,759 | 16,223
Cash at bank and in hand |  | 18,614 | 14,089
|  | 27,373 | 30,312
Creditors: Amounts falling due within one year | 6 | (1,581,134) | (1,190,492)
Net current liabilities |  | (1,553,761) | (1,160,180)
Total assets less current liabilities |  | 462,699 | 875,953
Creditors: Amounts falling due after more than one year | 6 | - | (440,000)
Deferred tax liabilities |  | (24,303) | (24,303)
Net assets |  | 438,396 | 411,650
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 438,296 | 411,550
Shareholders' funds |  | 438,396 | 411,650

For the financial period ending 23 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 director on 7 August 2026

S J Blyth
Director

Nursery School Providers Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 23 December 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:
Windsor House
Bayshill Road
Cheltenham
Gloucestershire
GL50 3AT

| 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.

Disclosure of long or short period

The financial statements cover a period of 145 days. The accounting period has been shortened to bring the year end in line with that of its acquisition date by Albany Hill Southwest Opco 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of discounts. The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Nursery School Providers Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 23 December 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold land and buildings | 2% straight line
Furniture, fittings and equipment | 25% reducing balance
Motor Vehicles | 10% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Nursery School Providers Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 23 December 2025

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.

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.

Nursery School Providers Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 23 December 2025

| 3 | Staff numbers

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

| 1 August 2025 to 23 December 2025 No. | Year ended 31 July 2025 No.
Average number of employees | 1 | 1

Nursery School Providers Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 23 December 2025

| 4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost
At 1 August 2025 | 2,265,890 | 90,928 | 16,040 | 2,372,858
Additions | - | 2,172 | - | 2,172
At 23 December 2025 | 2,265,890 | 93,100 | 16,040 | 2,375,030
Depreciation
At 1 August 2025 | 260,769 | 62,057 | 13,899 | 336,725
Charge for the year | 18,020 | 3,612 | 213 | 21,845
At 23 December 2025 | 278,789 | 65,669 | 14,112 | 358,570
Carrying amount
At 23 December 2025 | 1,987,101 | 27,431 | 1,928 | 2,016,460
At 31 July 2025 | 2,005,121 | 28,871 | 2,141 | 2,036,133

| 5 | Debtors

| 23 December 2025 £ | 31 July 2025 £
Prepayments and accrued income | 8,759 | 5,795
Other debtors | - | 10,428
| 8,759 | 16,223

| 6 | Creditors

| Note | 23 December 2025 £ | 31 July 2025 £
Due within one year |  |  |
Loans and borrowings | 7 | - | 80,885
Amounts due to group undertakings |  | 1,526,264 | 1,037,858
Social security and other taxes |  | 5,839 | 16,242
Accruals |  | 12,413 | 33,353
Corporation tax liability |  | 36,618 | 22,154
|  | 1,581,134 | 1,190,492
Due after one year |  |  |
Loans and borrowings | 7 | - | 440,000

Nursery School Providers Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2025 to 23 December 2025

| 7 | Loans and borrowings

Current loans and borrowings

| 23 December 2025 £ | 31 July 2025 £
Bank borrowings | - | 60,000
Other borrowings | - | 20,885
| - | 80,885

Non-current loans and borrowings

| 23 December 2025 £ | 31 July 2025 £
Bank borrowings | - | 440,000

Bank borrowings were repaid in the year.

| 8 | Parent and ultimate parent undertaking

Until 23 December 2025, the company was controlled by L Duly and G Duly.
Since this date, the company's immediate parent is Albany Hill Southwest Opco Limited, incorporated in the United Kingdom.
The ultimate parent is Albany Hill Topco Limited, incorporated in the United Kingdom.
The ultimate controlling party is Melrose Row Limited.

| 9 | 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.