REGISTERED NUMBER: 06910459 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2025 TO 4 APRIL 2026

FOR

BANANA MOON DAY NURSERY LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M R Bates

W J Smallwood

B L Alexander

R T Linares

R S Weissman

REGISTERED OFFICE:

1a Tournament Court

Edgehill Drive

Warwick

Warwickshire

CV34 6LG

REGISTERED NUMBER:

06910459 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Tangible assets

4

74,974

1,399,694

CURRENT ASSETS

Stocks

-

32,862

Debtors

5

1,063,829

1,267,219

Cash at bank

888,154

1,118,711

1,951,983

2,418,792

CREDITORS

Amounts falling due within one year

6

992,156

990,337

NET CURRENT ASSETS

959,827

1,428,455

TOTAL ASSETS LESS CURRENT LIABILITIES

1,034,801

2,828,149

CREDITORS

Amounts falling due after more than one year

7

-

507,262

NET ASSETS

1,034,801

2,320,887

CAPITAL AND RESERVES

Called up and paid share capital

1,000

1,000

Retained earnings

1,033,801

2,319,887

1,034,801

2,320,887

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 4 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 4 April 2026 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2026 and were signed on its behalf by:

R T Linares - Director

1.	STATUTORY INFORMATION

Banana Moon 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.	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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned group companies.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

not provided

Improvements to property

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 21 (2025 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2025

1,330,883

158,930

1,489,813

Additions

-

40,613

40,613

Disposals

(1,330,883

)

-

(1,330,883

)

At 4 April 2026

-

199,543

199,543

DEPRECIATION

At 1 July 2025

-

90,119

90,119

Charge for period

-

34,450

34,450

At 4 April 2026

-

124,569

124,569

NET BOOK VALUE

At 4 April 2026

-

74,974

74,974

At 30 June 2025

1,330,883

68,811

1,399,694

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

428,401

33,192

Amounts owed by group undertakings

-

667,115

Other debtors

635,428

566,912

1,063,829

1,267,219

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

55,682

Trade creditors

101,077

128,830

Taxation and social security

527,472

369,350

Other creditors

363,607

436,475

992,156

990,337

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

507,262

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

199,296

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

-

562,944

There is security over the borrowings of the company by way of a fixed and floating charge over all assets.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the director operated a loan with the company with no fixed terms of repayment or interest. Amounts advanced during the year were £134,151 (2025 - £353,394) and repayments during the year were £112,000 (2025 - £365,419). At the year end the amount owing to the company was £375,545 (2025 - £353,394).

10.	RELATED PARTY DISCLOSURES AND DISTRIBUTIONS

Just prior to the period end, the company executed a distribution in specie to its immediate parent undertaking, Banana Moon Holdings Limited. This distribution was settled via the transfer of a non-cash tangible fixed asset (freehold property) with an agreed book value of £1,330,883. In accordance with the company's Articles of Association, this transaction was processed entirely through equity reserves, and no cash consideration was exchanged.

11.	POST BALANCE SHEET EVENTS

On 31 March 2026, the company underwent a corporate restructuring whereby 100% of the issued share capital of Banana Moon Day Nursery Limited was transferred from its previous parent company to Banana Moon Group Limited by way of a share-for-share exchange, for nil consideration.

Subsequent to this restructure, on 4 April 2026, the entire issued share capital of Banana Moon Group Limited was sold to The Learning Experience Systems UK Limited for commercial consideration. The company continues to trade in its ordinary course of business under its new ownership, and no adjustments have been made to the amounts recognised in these financial statements as a result of this transaction.

12.	ULTIMATE CONTROLLING PARTY

Following the share sale detailed in Note 12, the company's immediate parent undertaking is now Banana Moon Group Limited, a company incorporated in England and Wales. The ultimate controlling party is now The Learning Experience Corp. The registered office is 210 Hillsboro Technology Drive, Deerfield Beach, FL 33441.