Rowans Day Nursery Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Report to the director on the preparation of the unaudited statutory accounts of Rowans Day Nursery Ltd for the year ended 31 August 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Rowans Day Nursery Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Rowans Day Nursery Ltd , as a body, in accordance with the terms of our engagement letter dated 18 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Rowans Day Nursery Ltd and state those matters that we have agreed to state to the director of Rowans Day Nursery Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rowans Day Nursery Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Rowans Day Nursery Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rowans Day Nursery Ltd . You consider that Rowans Day Nursery Ltd 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 accounts of Rowans Day Nursery Ltd . 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 financial statements.

28th October 2026

Allen Rose

Chartered Certified Accountants

Creative Industries Building, Mammoth Drive

Wolverhampton Science Park

Wolverhampton

WV10 9TG

Page 1

Page 2

Rowans Day Nursery Ltd

Balance Sheet

As At 31 August 2026

Balance Sheet

Registered number: 04978690

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		74,017		104,472

			74,017		104,472
CURRENT ASSETS
Debtors	6	959,398		1,000,164
Cash at bank and in hand		57,887		403

		1,017,285		1,000,567
Creditors: Amounts Falling Due Within One Year	7	(169,555 )		(280,889 )

NET CURRENT ASSETS (LIABILITIES)			847,730		719,678

TOTAL ASSETS LESS CURRENT LIABILITIES			921,747		824,150

Creditors: Amounts Falling Due After More Than One Year	8		(495,234 )		(578,580 )

NET ASSETS			426,513		245,570

CAPITAL AND RESERVES
Called up share capital	11		6		6
Capital redemption reserve			2		2
Profit and Loss Account			426,505		245,562

SHAREHOLDERS' FUNDS			426,513		245,570

Page 2

Page 3

Rowans Day Nursery Ltd

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

N W Smith

Director

28th October 2026

The notes on pages 4 to 8 form part of these financial statements.

Page 3

Page 4

Rowans Day Nursery Ltd

Notes to the Financial Statements

For The Year Ended 31 August 2026

Notes to the Financial Statements

1. General Information

Rowans Day Nursery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04978690 . The registered office is 74-76 Kings Road, New Oscott, Sutton Coldfield, West Midlands, B73 5AE.

The company extended the previous financial period to 31 August 2023, so as to be co-terminus with the end of the school year. The comparative amounts presented in the financial statements (including the related notes) are therefore not entirely comparable.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services of that of a childrens day nursery. Turnover is reduced for estimated customer disputes, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the date the service is rendered to the customer. The date of when the service is rendered to customer is decided by the date whereby the customer enjoys the provision of day nusery services. Turnover is only recognised to the extent of what is recoverable from the customer for the services that they have enjoyed.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% Straight line
Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	20% Straight line
Computer Equipment	25% Straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

Page 4

Page 5

Rowans Day Nursery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

26Average number of employees, including directors, during the year was: 24 (2025: 26)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2025	355,500

As at 31 August 2026	355,500

Amortisation
As at 1 September 2025	355,500

As at 31 August 2026	355,500

Net Book Value
As at 31 August 2026	-

As at 1 September 2025	-

Page 5

Page 6

Rowans Day Nursery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

5. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 September 2025	29,094	250,985	280,079
Additions	6,110	24,944	31,054
Disposals	-	(96,889 )	(96,889 )

As at 31 August 2026	35,204	179,040	214,244

Depreciation
As at 1 September 2025	-	175,607	175,607
Provided during the period	-	11,456	11,456
Disposals	-	(46,836 )	(46,836 )

As at 31 August 2026	-	140,227	140,227

Net Book Value
As at 31 August 2026	35,204	38,813	74,017

As at 1 September 2025	29,094	75,378	104,472

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor Vehicles	-	55,229

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	38,528	30,593
Amounts owed by group undertakings	676,726	675,120
Other debtors	198,330	248,637

	913,584	954,350
Due after more than one year
Other debtors	45,814	45,814

	959,398	1,000,164

Included within other debtors are prepayments and accrued income of £16,140 (2025: £23,125).

Page 6

Page 7

Rowans Day Nursery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	65,460
Trade creditors	16,086	29,191
Bank loans and overdrafts	82,380	100,950
Other creditors	11,070	19,730
Taxation and social security	60,019	65,558

	169,555	280,889

Included within other creditors are accruals and deferred income of £9,144 (2025: £8,070).

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	495,234	578,580

Of the creditors falling due after more than one year the following amounts are due after more than five years and are payable by instalments.

	2026		2025
	£		£
Bank loans	105,073		215,834

9. Secured Creditors

Of the creditors the following amounts are secured:

The hire purchase contracts are secured on the assets to which they relate.

The bank loans and overdrafts are secured by floating charge over the assets of the company and by cross gaurantee over the assets of the parent company.

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	65,460
Bank loans and overdrafts	577,614	662,848

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	65,460

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	6	6

Page 7

Page 8

Rowans Day Nursery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	4,658	-
Later than one year and not later than five years	6,247	-

	10,905	-

13. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2026
	£	£	£	£	£
Mr Nigel Smith	171,481	37,182	72,000	-	136,663

The above loan is unsecured, repayable on demand and interest is charged at 3.75%.

14. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Rowans Nursery Property Investments Ltd . Rowans Nursery Property Investments Ltd was incorporated in England and Wales. The address of the parent undertaking is PC223 Creative Industries Centre, Mammoth Drive, Wolverhampton Science Park, Wolverhampton, WV10 9TG . The ultimate controlling party is Rowans Nursery Property Investments Ltd who controls 100% of the shares of Rowans Day Nursery Ltd .

Page 8