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REGISTERED NUMBER: 04354587















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

QUALITY CHILDCARE SOLUTIONS LTD.

QUALITY CHILDCARE SOLUTIONS LTD. (REGISTERED NUMBER: 04354587)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


QUALITY CHILDCARE SOLUTIONS LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: Mrs R Rupal
A Rupal





REGISTERED OFFICE: Harpal House
14 Holyhead Road
Birmingham
West Midlands
B21 0LT





REGISTERED NUMBER: 04354587

QUALITY CHILDCARE SOLUTIONS LTD. (REGISTERED NUMBER: 04354587)

BALANCE SHEET
30 NOVEMBER 2023

30/11/23 30/11/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 632,917 651,015
632,917 651,015

CURRENT ASSETS
Debtors 6 2,569 2,275
Cash at bank and in hand 5,718 3,792
8,287 6,067
CREDITORS
Amounts falling due within one year 7 664,661 649,335
NET CURRENT LIABILITIES (656,374 ) (643,268 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(23,457

)

7,747

CREDITORS
Amounts falling due after more than one
year

8

(74,157

)

(76,096

)

PROVISIONS FOR LIABILITIES 10 (15,796 ) (15,796 )
NET LIABILITIES (113,410 ) (84,145 )

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 (113,510 ) (84,245 )
SHAREHOLDERS' FUNDS (113,410 ) (84,145 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

QUALITY CHILDCARE SOLUTIONS LTD. (REGISTERED NUMBER: 04354587)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 29 August 2024 and were signed on its behalf by:





Mrs R Rupal - Director


QUALITY CHILDCARE SOLUTIONS LTD. (REGISTERED NUMBER: 04354587)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Quality Childcare Solutions Ltd. is a private company, limited by shares , registered in Not specified/Other. 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.

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 subsidiaries within the group.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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.

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.

QUALITY CHILDCARE SOLUTIONS LTD. (REGISTERED NUMBER: 04354587)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued

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 year was 24 (2022 - 24 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 25,000
AMORTISATION
At 1 December 2022
and 30 November 2023 25,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 December 2022 780,321 1,625 110,749 20,798 913,493
Additions - - 664 - 664
At 30 November 2023 780,321 1,625 111,413 20,798 914,157
DEPRECIATION
At 1 December 2022 149,403 1,434 91,268 20,373 262,478
Charge for year 15,606 28 3,022 106 18,762
At 30 November 2023 165,009 1,462 94,290 20,479 281,240
NET BOOK VALUE
At 30 November 2023 615,312 163 17,123 319 632,917
At 30 November 2022 630,918 191 19,481 425 651,015

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/23 30/11/22
£    £   
Prepayments 2,569 2,275

QUALITY CHILDCARE SOLUTIONS LTD. (REGISTERED NUMBER: 04354587)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/23 30/11/22
£    £   
Bank loans and overdrafts (see note 9) - 4
Trade creditors 6,450 2,330
Social security and other taxes 3,474 2,999
Net wages 17,760 23,082
Rupal Properties Ltd 133 63
Tinkerbells Nursery & Pre Scho 545,754 545,754
Credit card 75 -
Directors' current accounts 88,553 72,538
Accrued expenses 1,758 1,680
Pension contributions 704 885
664,661 649,335

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/11/23 30/11/22
£    £   
Deferred government grants 74,157 76,096

9. LOANS

An analysis of the maturity of loans is given below:

30/11/23 30/11/22
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts - 4

10. PROVISIONS FOR LIABILITIES
30/11/23 30/11/22
£    £   
Deferred tax 15,796 15,796

Deferred
tax
£   
Balance at 1 December 2022 15,796
Balance at 30 November 2023 15,796

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/11/23 30/11/22
value: £    £   
100 Ordinary £1 100 100

QUALITY CHILDCARE SOLUTIONS LTD. (REGISTERED NUMBER: 04354587)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

12. RESERVES
Retained
earnings
£   

At 1 December 2022 (84,245 )
Deficit for the year (29,265 )
At 30 November 2023 (113,510 )

13. ULTIMATE CONTROLLING PARTY

The controlling party is Tinkerbells Nursery & Pre SchoolLimited.

Tinkerbells Nursery & Pre School Limited is regarded by the directors as being the company's ultimate controlling company.